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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SRI SANJAY GARG & DR. MANISH BORAD
order
: September 8th, 2023 ORDER
Per Manish Borad, Accountant Member:
This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2014-15 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [in short ‘ld. CIT(A)’] dated 08.03.2023 arising out of the assessment I.T.A. No.: 435/KOL/2023 Assessment Year: 2014-15 Vara Infrovate Private Limited. order framed by the Assessing Officer (in short ld. ‘AO’) u/s 143(3) of the Act dated 13.12.2016.
The assessee is in appeal before the Tribunal raising the following grounds: “
1. That on the facts and in the circumstances of the case, the Ld. National Faceless Appeal Centre (NFAC) was not justified in confirming ad-hoc disallowance of Rs. 4,28,334/-, being 5% of travelling and conveyance expenses debited to profit and loss account without considering the details submitted by the appellant.
2. That the appellant craves leave to add, to amend, modify, rescind, supplement or alter any of the Grounds stated here-in-above, either before or at the time of hearing of this appeal.”
3. The sole grievance of the assessee is that ld. NFAC erred in confirming the ad-hoc disallowance of Rs. 4,28,334/- being 5% of travelling and conveyance expenses.
4. The facts in brief are that the assessee is a private limited company engaged in IT enabled services and BPO service providing. NIL income declared in e-return filed for AY 2014-15 on 18.11.2014. After the case being selected for scrutiny under CASS followed by serving of statutory notices, so far as the issue under consideration is concerned, we observe that the assessee debited travelling and conveyance expense of Rs. 85,66,688/-. The assessee was asked to produce the inter parts of bills and vouchers but in absence of producing the said documents ad-hoc disallowance @ 5% was made and expenditure of Rs. 4,28,344/- was made. The assessee failed to get any relief before ld. CIT(A) since none appeared on the date of hearing.