TMI Blog2016 (5) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... doubt the genuineness of the expenditure incurred by the assessee on truck hire charges. In the case of Ranjit Singh Prem Singh Ahuja [ 2015 (7) TMI 152 - ITAT PUNE ] a similar issue had come up for consideration before the Pune Bench of this Tribunal and the disallowance of 2% of transport expenses made by the Assessing Officer by raising trivial objection was held to be not sustainable by the Tribunal on the ground that no material discrepancy whatsoever had been pointed out by the Assessing Officer in the books of account and other record maintained by the assessee in support of its claim for transport expenses. Ad hoc disallowance made by the Assessing Officer out of truck hire charges was not sustainable and the ld. CIT(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bit vouchers produced in support of truck hire charges are mostly not amenable to any verification as postal addresses were not provided. As such veracity of the expenses incurred under this head cannot be verified. (2) No truck owner-wise party ledger was maintained by the assessee. Payments for truck hire charges were made through self-made debit vouchers. Only date-wise payment sheets were maintained by the assessee. (3) All payments for truck hire charges were made by cash. (4) In bank statements it is found that money was withdrawn from bank on different dates for making payment to truck owners . On the basis of the above shortcomings noticed by him, the Assessing Officer held that the expenditure incurred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar facts, the Hon ble ITAT, Kolkata, is seen to have deleted similar disallowances in the case of M/s. Ashoka Transports [ITA No. 1265/KOL/2009] by their order dated 20.11.2009. Respectfully following the said decision, the disallowances made are directed to be deleted and this ground of appeal is allowed . Aggrieved by the order of the ld. CIT(Appeals), the Revenue has preferred this appeal before the Tribunal. 4. We have heard the arguments of both the sides and also perused the relevant material available on record. As found by the ld. CIT(Appeals) on the basis of relevant record, the information as regards the names and addresses of the truck owners to whom truck hire charges were paid by the assessee was already available befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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