1 itxa4246.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 4246 OF 2010 Mount Finance Ltd. ...Appellant. Vs. I.T.O.-3(2)-2, Mumbai-20 ..Respondent Mr. Sameer G.Dalal for the Appellant. Mr. Vimal Gupta for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 28TH JULY, 2011. P.C. 1. Whether the ITAT was justified in disallowing certain expenses, claimed by the assessee is the question raised in this appeal. 2. The ITAT in para 11 of its order has recorded a finding of fact that no supporting evidence in support of the claim were filed either before the Assessing Officer or before the CIT(A) or even before the ITAT. 3. The Tribunal has further recorded that when the details of electricity expenses were asked for, the assessee merely stated that the said charges must have been paid. Therefore in the absence of any evidence to support the claim of the assessee, the decision of the ITAT in rejecting the claim of the assessee cannot be faulted. 2 itxa4246.10.sxw 4. In the result we see no merit in the appeal and the same is hereby dismissed. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)