SIKKA INDIA PVT LTD.,NEW DELHI vs. ACIT, GURGAON

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ITA 2364/DEL/2017Status: DisposedITAT Delhi28 June 2023AY 2012-131 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the AO's disallowance of travelling expenses was made without any factual basis on record. Therefore, the disallowance was directed to be deleted.

What were the facts?

The Assessing Officer (AO) disallowed 20% of the total travelling expenses without providing any supporting facts. The assessee appealed this disallowance.

What were the issues?

Whether the disallowance of travelling expenses by the AO was justified without any supporting facts on record.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘I’, NEW DELHI

Before: Sh. Kul BharatDr. B. R. R. Kumar

Hearing: 14.06.2023Pronounced: 28.06.2023

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order dated 25.01.2017 passed by the AO u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961.

2.

The AO disallowed an amount of Rs.5,23,320/- on account of 20% of the total travelling expenses without bringing any facts on record. Hence, the same is directed to be deleted.

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