TMI Blog2022 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial on record to support its case. We, therefore, find no reason to interfere with the orders of the Ld. CIT(A) on this ground. Thus, the ground of appeal of no.1 of the assessee is dismissed. Adhoc disallowance of Car Repair and Maintenance Expenses and Communication Expenses - HELD THAT:- We find that the Ld. CIT(A) after considering the details submitted by the assessee and for the reasons noted in the order has upheld the disallowances made by A.O. Before us, no fallacy in the findings has been pointed out by assessee nor has he placed any material on record to support its case. We, therefore, find no reason to interfere with the orders of the lower authorities on this ground. Thus, the ground of appeal of the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating 10% as element of personal nature in the following expenses and making disallowance on adhoc basis: 2.1. Disallowing Rs.1,21,694/-out of Car Repair and Maintenance Expenses of Rs.12,16,941/-. 2.2. Disallowing Rs.20,374/- out of Communication Expense of Rs.2,03,743/-. 4. On the date of hearing none appeared on behalf of the assessee nor any adjournment application was filed despite the fact that the notice of hearing was issued to the assessee through speed post which has been returned unserved. Preferring an appeal does not mean merely only formally filing it, but, also taking all the steps to effectively pursue the appeal. We are of the view that it is the duty of the assessee to furnish new/change of address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e amount of Rs.13,360/- was reversed with the narration of 'being amount of above cheques became stale now reversed'. In this light, I find merit in the contention of the Assessing Officer that when the appellant is following cash system of accounting how the amount of Rs.27,252/- which is on account of cheque issued but not cleared was shown under the head other creditors'. As the appellant has already debited this amount earlier now when there is no liability to pay this amount this has to be credited in the P L a/c when the entry of cheque is reversed. Since, the appellant is maintaining cash system of accounting, it can be claimed in the P L A/c only when it is paid. In this light, the addition made by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y observing as under : 5.3.2. The Assessing Officer has also made the disallowance of Rs.1,21,694/- under the head 'car repair and maintenance expenses and of Rs.20,374/- under the head 'communication expense which is @10% of the expenses claimed on the ground of personal element. During the course of appellate proceedings, the appellant has challenged these additions and relied upon the decision of Ld. C1T(A) in Appeal no. 186/2014- 15 order dated 15.03.2016 where the C1T{A) has given relief in para 7.3 7.8 of the order. During the course of appellate proceedings, the Ld. AR was asked to submit the details of telephone and vehicle with RC to substantiate that partners are having separate telephone/mobile phones and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate vehicles or telephone/mobile phone, the observations of the Assessing Officer that 'the personal element cannot be ruled' appears correct. Since, during the appellate proceedings also the opportunity could not be availed by the appellant, I do not find any reason to interfere in the decision of the Assessing Officer and the additions of Rs.1,21,694/- under the head 'car repair and maintenance expenses' and of Rs.20,374/- under the head 'communication expense' are confirmed . 10. Aggrieved by the order of Ld. CIT(A), the assessee is now in appeal before us. 11. Before us, the Ld. D.R. took us through the findings of the lower authorities and supported their orders. 12. We have heard the Ld. D.R. and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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