9911796707
TMI Blog2017 (12) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... ether they have included this amount in their taxable income or not. If the receipts are accounted in their taxable income, then no disallowance is to be made in the hands of the assessee. This ground of appeal is allowed for statistical purposes. Disallowance of travelling expenses - Held that:- As gone through the record carefully. The assessee has submitted that he took a honeymoon package from PCFL Travel House. According to the assessee, it was only for the namesake “Honeymoon Package”, but he did not go for honeymoon, because his marriage was taken place long back. However, after considering the record, find that the assessee failed to bring any evidence on record demonstrating that the expenditure was incurred wholly and exclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditure ought not to be made. Therefore, part addition confirmed, because the assessee could not submit supporting details showing that the expenditures were exclusively incurred for the purpose of business. - ITA No. 1436/Ahd/2016 - - - Dated:- 4-12-2017 - SHRI RAJPAL YADAV, JUDICIAL MEMBER For The Assessee : S.N. Divetia, AR For The Revenue : S.K. Dev, Sr. DR ORDER The assessee is in appeal before the Tribunal against the order of learned CIT(A)-6, Ahmedabad dated 23.03.2016 passed for Assessment Year 2011-12. 2. In the first ground of appeal, the grievance of the assessee is that the ld. CIT(A) has erred in confirming the addition of ₹ 3,40,746/-, which was made by the Assessing Officer u/s 40(a)(ia) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ABN Amro, Bajaj Capital and Reliance Capital as to whether they have included this amount in their taxable income or not. If the receipts are accounted in their taxable income, then no disallowance is to be made in the hands of the assessee. This ground of appeal is allowed for statistical purposes. 6. In the next ground of appeal, the grievance of the assessee is that the ld. CIT(A) has erred in confirming the addition of ₹ 1,23,300/- out of travelling expenses. 7. The brief facts of the case are that the assessee has debited a sum of ₹ 1,23,300/- to the P L account towards travelling expenses. The ld. Assessing Officer made an inquiry and recorded a finding that this expenditure was incurred by the assessee for his hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y relief to the assessee. 13. On due consideration of the facts and circumstances, I do not find any error in the order of the ld. CIT(A). A person who can afford a foreign trip for honeymoon, it is highly improbable that his household expenditure should be only ₹ 5,000/- per month in AY 2011-12. Considering the status and nature of business carried out by the assessee, the estimation of the household expenses at the end of the assessee is quite on the lower side. Therefore, this ground of appeal of the assessee is rejected. 14. Ground Nos. 4 and 5 are interconnected with each other; therefore, I take both the grounds together. In ground no.4, the assessee has pleaded that ld. CIT(A) has erred in confirming the addition of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover and made an addition of ₹ 6,00,000/-. Similarly, the assessee could not submit complete details relating to the expenditures incurred through credit cards. Therefore, the Assessing Officer disallowed a sum of ₹ 3,12,049/-. When these expenditures are considered in the light of other disallowances made by the Assessing Officer, i.e., estimated household expenditure and foreign travel expenditure etc., then it would reveal that instead of making addition under each item, the ld. Assessing Officer ought to have adopted a uniform policy for making an ad-hoc disallowance. He should not have identified each item, i.e. credit card expenditure, household expenditure, etc., because all these expenditures will be taken care of by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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