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TMI Blog2019 (2) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... served that assessee has placed vouchers and invoices raised by airlines in respect of payments made for travel by its officials. Further Assessing Officer has not found fault with explanation offered by assessee in response to notice u/s 274 of the Act. Merely because disallowance has been made which has been confirmed by Ld.CIT(A), he proceeded to levy penalty on ad hoc disallowance - Decided in favour of assessee. - ITA No. 4759/Del/2015 - - - Dated:- 8-2-2019 - SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For The Assessee : Sh. M.P.Rastogi, Adv. For The Department : Smt.Naina Soin Kapil, Sr.DR. ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present penalty appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .AO issued notice under section 271 r.w.s. 271(1)(c) of I.T. Act, 1961 (the Act) for filing of inaccurate particulars/concealment of income. Ld.AO rejected explanation offered by assessee and passed penalty order on 22/03/13 levying 100% penalty on ad hoc disallowance on account of travelling expenses to the extent of ₹ 20 Lacs made by Ld.AO. 3. Aggrieved by order of Ld. AO, assessee preferred appeal before Ld. CIT (A) who confirmed penalty. 4. Aggrieved by order of Ld. CIT (A) assessee is in appeal before us now. At the outset assessee has raised additional ground vide application dated 25/01/19 which reads as under: That in the absence of any specific limb/charge in the notice as contemplated u/s 271(1)(c ) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed expenditure on ad hoc basis. This itself shows that there is no dispute regarding all particulars being filed by assessee which is disallowed in part by Ld. AO on premise that it has not been incurred exclusively and wholly for purpose of business of assessee. The Ld. AO has not brought on record anything contrary to establish that claim of assessee do not pertain to travelling expenses. From paper book filed before us it is observed that assessee has placed vouchers and invoices raised by airlines in respect of payments made for travel by its officials. Further Assessing Officer has not found fault with explanation offered by assessee in response to notice u/s 274 of the Act. Merely because disallowance has been made which has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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