No addition for failure to produce supporting vouchers of exp. which were destroyed in a natural cal

IT : Where Assessing Officer had not found anywhere in assessment order that expenses towards maistry due was not supported by any material documents, it was only when matter was remitted from first appellate authority to Assessing Officer during pendency of appeal, assessee was not in a position to produce those vouchers as vouchers were damaged during floods, addition made on that account was not justified