TMI Blog2021 (6) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... expenses was not for the purpose of business and that the AO was simply carried away by the quantum of expenditure. CIT(A) has further given a finding that during the course of assessment proceedings sufficient documents were furnished by the assessee to support its claim of expenses and the allegation of the AO of not furnishing the log book and other details of vehicle hire expenses by the assessee is not based on the material on record. Revenue has not pointed to any fallacy in the findings of CIT(A). We therefore find no reason to interfere with the order of CIT(A) and thus the ground of Revenue is dismissed - ITA No.3915/Del/2018 (Assessment Year : 2013-14) - - - Dated:- 8-4-2021 - SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings, AO noticed that the assessee has claimed expenses on hiring of vehicle amounting to ₹ 764.11 lakh. The assessee was asked to furnish the details of vehicle expenses hired along with business justification to which assessee made the submissions which were not found acceptable to AO. AO noted that the assessee has not been able to produce a list of vehicles hired on monthly basis and could also not furnish the details of the persons to whom the vehicles hired were allotted. AO noted that the assessee by choosing to not furnish the information called for, has not discharged its onus to prove that the entire expense claimed on account of vehicle hiring is for business purposes. He therefore concluded that entire expenditure cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same has been accepted by the Revenue authorities in earlier years and in subsequent years. He has further given a finding that the AO had proceeded to disallow the expenses on ad hoc basis without pointing out any specific defects or incidents which could prove that the expenses was not for the purpose of business and that the AO was simply carried away by the quantum of expenditure. CIT(A) has further given a finding that during the course of assessment proceedings sufficient documents were furnished by the assessee to support its claim of expenses and the allegation of the AO of not furnishing the log book and other details of vehicle hire expenses by the assessee is not based on the material on record. Before us, Revenue has not poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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