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TMI Blog2022 (6) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout pointing out any instance which necessitated the disallowance of expenditure. We further find that CIT(A) while deciding the issue in assessee's favour has given a finding that the facts of the case in the year under consideration are identical to that of A.Y. 2013-14 2014-15. The aforesaid fact noted by CIT(A) has not been controverted by Revenue. Considering the totality of the aforesaid facts, we are of the view that CIT(A) has rightly deleted addition and to the extent of sale promotion expenses, he has upheld that disallowance to the extent of 10% made by AO for which the assessee also has no grievance. Considering the aforesaid fact, we find no reason to interfere in the order of CIT(A). Thus the grounds of Revenue are di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notwithstanding the fact that every A.Y. is a separately independent year and a remand report should have been sought from the A.O. by the CIT(A) for the A.Y. 2015- 16 before proceeding to delete the additions on the basis of remand report of earlier A.Ys. 2. Whether in the facts and circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in law and fact in deleting the addition of Rs. 17,57,040/- made by the A.O. on account of disallowance of 50% of expenditure incurred on account of goods replaced without considering the fact that the assessee failed to submit details of goods replaced and any supporting evidence to substantiate his claim. 3. Whether in the facts and circumstances of the case, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture of Rs. 35,14,079/- on account of goods replaced. AO noted that assessee did not file the details of goods replaced and any supporting evidence. He therefore considered 50% of the expenditure to be not allowable and accordingly disallowed Rs. 17,57,040/-. 6. AO also noticed that assessee had debited expenditure of Rs. 1,00,06,136/- on account of goods used for sale promotion. On the basis of the details submitted by the assessee, AO noticed that goods worth Rs. 44,74,763/- was given to the players and assessee was not in possession of any documentary evidence in support of the aforesaid expenditure. AO therefore held that full expenditure cannot be allowed. He accordingly disallowed 50% of expenditure amounting to Rs. 22,37,382/-. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of accounts. He also noted that AO in A.Y. 2013-14 2014-15 issue being identical to that of the year under consideration held that there was no reason for making ad hoc disallowance. He accordingly directed the deletion of addition made by AO. Aggrieved by the order of CIT(A), Revenue is now before us. 8. Before us, Learned DR took us to the findings of AO and CIT(A) and submitted that CIT(A) while deleting the addition has relied upon to the remand report for A.Y. 2013-14 2014-15 and that no remand report was called for the year under consideration. He therefore submitted that order of AO on all the above grounds be upheld. 9. Learned AR on the other hand reiterated the submissions made by the AO and CIT(A) and further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of discount given to Indian customers. We find that identical issue arose in assessee's own case in A.Y. 2013-14 2014-15 and the ad hoc disallowance made by AO has been deleted. We further find that for A.Y. 2016-17 2017-18, the AO has completed assessment u/s. 143(3) and no additions has been made by AO on the aforesaid issues. We further find that the disallowance by the AO has been made on ad hoc basis without pointing out any instance which necessitated the disallowance of expenditure. We further find that CIT(A) while deciding the issue in assessee's favour has given a finding that the facts of the case in the year under consideration are identical to that of A.Y. 2013-14 2014-15. The aforesaid fact noted by CIT(A) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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