RAJ QUARRY,VADODARA vs. THE DY. CIT, CIRCLE-1(3), VADODARA
Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLERaj Quarry, C/o Ishan Mahendrabhai Patel, 39, Parkhill, Near Heavens Park, Ramdevnagar, Ahmedabad-380015. [PAN :AAOFR3255 L]
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
This appeal is filed by the Assessee against the appellate order dated 26.03.2025 passed by the Commissioner of Income Tax
(Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. The assessee filed return of income declaring of total income of (-)Rs.1,35,40,922/-. The assessee claimed expenses of Rs.79,28,708/ on account of Mining at Lease site, Site Carting Expenses, Labour &
Providing Expenses and Machinery Hire & Expenses. On examination of the vouchers, Assessing Officer disallowed 1/3rd of the expenses for want of proper substantiation of the expenses.
Asst. Year : 2014-15
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Further, the Assessing Officer disallowed and amount of Rs.11,44,400/- being 1/4th of the expenses on account of diesel and petrol claimed by the assessee of Rs.45,77,900/-.
Aggrieved, the assessee filed appeal before the Ld. CIT(A) who affirmed the order of the Assessing Officer.
On going through the arguments of both the parties, we find that Assessing Officer has not given any justification for disallowance. As per the record, the assessee had a loss of Rs.1.35 crores and brought forwarded loss of Rs.27.29 lakhs. Hence, even after considering a reduction in the ad-hoc disallowances to 10%, the net tax payable would be Nil. Accordingly, in the absence of any details from both the parties to determine disallowance as computed by the Assessing Officer, we affirm the disallowance to 10% of the expenses claimed by the assessee.
In the result, the appeal of the assessee is partly allowed.
The order is pronounced in the open Court on 15.07.2025. (SUCHITRA KAMBLE)
VICE-PRESIDENT
()
Ahmedabad; Dated 15.07.2025
Asst. Year : 2014-15
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आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.