D.B. INCOME TAX APPEAL NO.167/2014 Commissioner of Income Tax, Udaipur Vs. M/s. Unique Buildtech Eng. Pvt. Ltd., Udaipur DATE OF ORDER : 27.4.2015 HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MISS JUSTICE JAISHREE THAKUR Mr. KK Bissa, for appellant So far as question no.1 and 2 proposed by Revenue are concerned, those have already been adjudicated by this Court in Commissioner of Income Tax, Udaipur Vs. Harish Chand Ahuja (D.B. Income Tax Appeal No.203/2013), decided on 26.11.2014, as such, we don't find any just reason to re-examine same in instant appeal. With regard to proposed question no.3, suffice to mention that Commissioner of Income Tax after appreciating entire material available on record, held as under :- I have considered submissions of appellant as well as findings of A.O. Given in assessment order. It is undisputed fact that during year contract receipts have been substantially increased in comparison to immediately preceding year which means site of work of appellant has spread over to other site also and therefore site expenditures are bound to be higher than that of last year and A.O. Has not denied this fact in assessment order. Further expenditure at site depend upon various factors like, availability of materials to be used in site, expenses on transportation of materials to site side, availability of labours, increase in cost of materials, diesel etc. Further, it is fact that A.O. Has admitted all other expanses as reasonable and genuine as he has neither commented upon nor made any allowance out of other expenses. It is also not case of A.O. That auditors have made adverse comments on site expenditure claimed and A.O. Has noticed some serious defects in maintaining books of account except that expenditure claimed under head site expenses is not commensurating with gross contract receipts. This is not sufficient reasons for making such substantial disallowance out of particular head. Further, from assessment order, it appears that A.O. Has not called for any explanation for increase in site expenses. If he had asked for such explanations, appellant must have explained reasons for such increase. Income Tax Appellate Tribunal while accepting appreciation of evidence made by Commissioner of Income Tax also considered it appropriate to allow sustained addition of Rs.7 lacs as site expenses. findings arrived at are based on adequate appreciation of evidence and, as such, instant appeal does not involve any substantial question of law that may warrant interference by this Court. appeal is dismissed. [JAISHREE THAKUR], J. [GOVIND MATHUR], J. Sanjay Commissioner of Income-tax, Udaipur v. M/s. Unique Buildtech Eng. Pvt. Ltd