9911796707
TMI Blog2019 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... educed to 5% by learned CIT(A) because personal element in these type of expenses cannot be ruled out - ITAT further reduced the disallowance to ₹ 1,00,000/- - HELD THAT:- ITAT has taken a decision based on entire factual matrix of the case which cannot be faulted with and what assessee vide this MA is seeking review of the tribunal order dated 21.12.2017 which is not permissible within limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. When this miscellaneous application was called for hearing today, at the outset learned counsel for the assessee submitted that the order dated 21.12.2017 passed by ITAT needed to be recalled as the tribunal ought to have deleted the entire addition on account of adhoc disallowance of 5% of vehicle expenses, tea and sundry expenses confirmed by learned CIT(A) which led to disallowance to the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel also submitted that there are decisions of the tribunal wherein entire additions were deleted in such cases. So far as plea of the assessee that order being pronounced in the open court by the tribunal deleted the entire additions , was immediately withdrawn by learned counsel for the assessee on being confronted with log book which proved that contention as raised by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance to ₹ 1,00,000/- out of ₹ 1,82,609/- sustained by learned CIT(A). The Revenue did not file any appeal against the relief granted by learned CIT(A). The tribunal based on factual matrix of the case, upheld disallowance to the tune of ₹ 1,00,000/- vide order dated 21.12.2107. In our considered view, the ITAT has taken a decision based on entire factual matrix of the case w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
