M/S. LILA TRADING COMPANY,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR
In the result, the appeal of the assessee is partly allowed
ITA 71/JODH/2020[2015-16]Status: DisposedITAT Jodhpur08 Aug 2023AY 2015-16
Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2015-16 M/S Lila Trading Company, Income Tax Officer, Shop No. 97, New Dhan Mandi Vs Ward-1, Sri Ganganagar Sri Ganganagar Pan: Aaafl5911B Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 08.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Bikaner Dated 31.12.2019 Emanating From The Order Of Income Tax Officer, Ward-1, Sri Ganganagar Under Section 143(3) Of The Act For A.Y. 2015-16. The Grounds Of Appeal Raised By Assessee Are As Under:- “1. In Facts & Circumstances, Ld. Cit (A) Was Not Justified In Sustaining 10% Disallowance Of Rs.53,220 Made Out Of Aggregate Claim Of Rs.5,32,209 Under Five Heads Of Expenses On The Grounds That Some Of Vouchers Were Produced & Most Of The Vouchers Being Self- Made Verification Of Possibilities Of Personal Use Or Their Correctness Could Not Be Ascertained But M/S Lila Trading Company
Section 143(3)Section 234DSection 36(1)(iii)Section 37
section 143(3) of the Act for A.Y. 2015-16. The grounds of appeal raised by assessee are as under:-
“1. In facts and circumstances, Ld. CIT (A) was not justified in sustaining 10% disallowance of Rs.53,220 made out of aggregate claim of Rs.5,32,209 under five heads of expenses on the grounds that some of vouchers were
