9911796707
TMI Blog2021 (2) TMI 957X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% of the total payments amounting to Rs. 60,53,727/- and confirmation of the same by the CIT(A) is contrary to facts and law and therefore, the disallowance is liable to be deleted. 2. Disallowance of expenses paid to contractors @ 1% of the total payments amounting to Rs. 55,03,286/- and confirmation of the same by the CIT(A) is contrary to facts and law and therefore, the disallowance is liable to be deleted. 3. The appellant craves leave to add or amend any of the grounds of appeal." (B) The first ground of appeal pertains to disallowance amounting to Rs. 60,53,727/- out of professional expenses totaling Rs. 12,10,74,547/-. This disallowance @ 5% of total claim, was made by the Assessing Officer ("AO", for short) on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractual payments were made could not be submitted. (D) The non-compliances on the part of the assessee during proceedings before the AO and before Ld. CIT(A); as mentioned in foregoing paragraphs (B) and (C) of this order, which resulted in adverse view against the assessee by the authorities below are not in dispute. At the time of hearing before us, learned Authorised Representative ("Ld. AR", for short) of the assessee admitted that the non-compliances noted by the AO and by Ld. CIT(A) in their respective orders; were factually correct; in respect of both the aforesaid disallowances of Rs. 60,53,727/- and Rs. 55,03,286/-. He explained that the non-compliances by the assessee were not intentional; and that full compliances could not be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ful requirements prescribed by Revenue authorities. When an assessee does not comply with lawful requirements prescribed by Revenue authorities, the assessee cannot claim a lenient view as a matter of right, and the assessee must face the consequences in accordance with law; more so, when the onus is on the assessee to prove the genuineness of a claim. For this view, we take support from order of Co-ordinate Bench of ITAT, Delhi in the case of Aradhana Foods & Juices Pvt. Ltd. v/s. ITO (2017) 50 CCH 0080 Del Trib; in which similar view was taken in respect of disallowance of unverified purchases which was affirmed by Hon'ble Delhi High Court in the case of Aradhana Foods & Juices Pvt. Ltd. (2018) 102 CCH 0247 Del HC . In the fitness of thin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
