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TMI Blog2014 (4) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... efore him before arriving at any conclusion - he has not passed the reasoned order – the matter needs further verification by the FAA – thus, the matter is remitted back to the FAA for verification – Decided in favour of Assessee. - ITA No. 7445/Mum/2012 - - - Dated:- 17-4-2014 - Sh. Rajendra And Dr. S.T. M. Pavalan,JJ. For the Petitioner : Shri Bhavin Shah For the Respondent : Shri Kailash Mangal ORDER Per Rajendra, AM. Challenging the order dated 16.08.2012 of the CIT(A)-7, Mumbai assessee-company has raised following grounds of appeal: 1:0 Re.: Disallowance of a sum of Rs. 27,97,007/- being foreign travelling expenses: 1:1 The Commissioner of Income-tax (Appeals) has erred in confirming the action of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claimed to have been incurred under the head Foreign Travel Expenses of Directors etc. Vide order-sheet noting dated 02.12.2011, AO directed the assessee to furnish details of Foreign Travel Expenses along with the supporting evidences, Assessee filed its reply on 07.12.2011. After considering the submission, AO held that assessee had not furnished any evidence to show that foreign travels were undertaken wholly and exclusively for the purpose of business, that the assessee had furnished a chart showing country-wise export made during the year, that it had not produced evidence to show that exports were directly attributable to the visits undertaken by the Vice-Chairman or other officials of the company, that the foreign travel expenses i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld undertake an tour of Mauritius once in a year, that the export sales of the company had grown by more than 60% over the last two years, that assessee had incurred only 2.2% of the total export turnover for foreign travel expenses, that expenses was incurred wholly and exclusively for the purpose of business, that on 02.12.2011 AO had asked for details of foreign travel expenditure but did not ask any specific evidence, that on 07.12.2011 assessee had justified the expenditure, that the AO passed the assessment order on 08.12.2011 without determining any specific evidence which he wanted. 5. In the submissions made to the FAA,Assessee furnished names of the importers, dates of visit, names of the country, visited by the officials of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, that FAA had not considered the submissions made by the assessee. He referred orders of Tribunal for the AY 2007-08 and 2008-09 (ITA No. 6664/Mum/2011-AY 2007-08 and (ITA No. 1482/Mum/2012-AY 2008-09 dt. 24.07.2013). He also referred to pages no. 27, 24 16 of the paper book. DR supported the order of the FAA. 7. We have heard the rival submissions and perused the material before us. We find that assesseecompany had filed a details chart before the FAA about the foreign visits by the officers of the company which is appearing at page no.5 of his order. Details furnished by the assessee with regard to foreign travel expenses (page no.24 and 37 of the paper book) were also available to the FAA. In these circumstances, it cannot be hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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