Rajendra, Accountant Member - Challenging the order dt. 04-08-2011 of the CIT(A)-22, Mumbai, Assessee has filed following Grounds of Appeal:

"1. (a) The learned CIT(A) erred in not admitting the appeal on the grounds of delay when the appellant had in fact filed the appeal with the Dy.CIT 10(3) within the statutory time limit of 30 days period and duly acknowledged.

(b) The second set of appeal was filed in view of the Dy. CIT 10(3) not forwarding the said appeal to the CIT (A) in charge.

2. The learned CIT(A) erred in not adjudicating on other grounds of appeal here under.

a. On the facts and in the circumstances of the case the learned assessing officer erred in disallowing and making addition of Rs. 55,69,138/-out of Direct Expenses (Rs.39,45,687/-) and out of Administrative Expenses (Rs.16,23,451/-) which be set aside.

i. The learned assessing officer has made the addition arbitrarily, based on conjectures and surmises by estimating without bringing any details or facts on record.

ii. The learned assessing officer erred in not considering the voluminous details including bills, vouchers, payments made etc., in support of all the expenses incurred and has erred in observing tha