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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5906/Del./2018 Assessment Year 2014-2015 M/s. Sherpalo Inida The Income Tax Officer, Advisors Private Limited, Ward-23(2), 410, E-2 vs., L-2/37A, DDA, Ekta Block, Civic Centre, Square, New Delhi - 019. New Delhi. PAN AAKCS8766l PIN – 110 002. (Appellant) (Respondent) -None- For Assessee : For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 29.08.2019 Date of Pronouncement : .09.2019 ORDER
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-8, New Delhi, Dated 29.06.2018, for the A.Y. 2014-2015, challenging the addition of Rs.2,80,900/- on account of Membership and subscription expenses.
The Ld. CIT(A) noted that A.O. made this addition under the Head “Membership and Subscription” as these expenses forming part of other Heads of expenditure is not 2 ITA.No.5906/Del./2018 M/s. Sherpalo Inida Advisors Private Limited, New Delhi. related to the business. The Ld. CIT(A) also noted that assessee has not made any specific submissions regarding the same during the course of appellate proceedings. The Ld. CIT(A) accordingly, dismissed this ground of appeal of assessee.
On 27.03.2019 appeal was adjourned on the request of Counsel for Assessee. Assessee was further notified the date of hearing for 29.08.2019. However, none appeared on behalf of the assessee.
The Ld. D.R. relied upon the impugned order.
After considering the submissions of Ld. D.R. in the light of findings of the Ld. CIT(A), it is clear that assessee failed to made any specific submissions on this issue before the Ld. CIT(A). In the absence of any representation from the side of the assessee, it is difficult to believe that the impugned expenditure would relate to the business of the assessee. This ground of appeal of assessee is accordingly dismissed.
In the result, appeal of Assessee dismissed.
3 ITA.No.5906/Del./2018 M/s. Sherpalo Inida Advisors Private Limited, New Delhi. Order pronounced in the open Court.