9911796707
TMI Blog2022 (6) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... out specifying as to what is the defect in the assessee's claim in detail. In this view of the matter, we do not find any infirmity in the order of ld. CIT(A). Hence we uphold the same. Revenue appeal dismissed. - ITA No. 2663/Del./2019 - - - Dated:- 27-5-2022 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER And MS. ASTHA CHANDRA, JUDICIAL MEMBER For the Appellant : Sachit Jolly, Advocate For the Respondents : Anupama Singla, Senior DR ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER This appeal by the revenue is directed against order of ld. CIT(A) dated 28.12.2018 and pertains to assessment year 2007-08. 2. The grounds of appeal read as under:- 1. Whether on the facts and in the circumstances of the case, the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,19,79,612 (i) Added: Conveyance tours and travels (20% of 185,99,237) 37,19,847 (ii) Added: Advertisement, Publicity and Sales Promotion (20% of 39,3647,972) 7,87,29,594 Assessed Fringe Benefits 18,44,29,053 4. Against the above additions made in the assessment order, the assessee has filed an appeal before the Ld. CIT(A)-XXVIII, New Delhi. The CITCA)-XXVIII, dismissed the appeal of the Appellant vide appeal order no. 75/10-11 dated Dec 26, 2013. The appeal was mainly dismissed on the ground that the assessee company has not furnished a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee's claim and repeated the disallowance as under:- The details of Advertisement, Publicity and Sales promotion expenses along with invoice copy submitted have been examined and it is found that the expenses amounting to Rs. 30,36,47,972/- which is not offered and included for Fringe Benefit Tax by the assessee company in its computation of Fringe Benefits Tax are liable for Fringe Benefit Tax. The assessee company has also relied on CBDT Circular No. 8/2005 dated 29th August, 2005 which also do not support the case of the assessee. The contention of the assessee company that the expenses of Rs. 39,36,47,972/- incurred on Advertisement, Publicity and Sales promotion expenses are not liable for Fringe Benefit Tax in view of exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blicity and Sales Promotion are liable to Fringe Benefit Tax (FBT). The AR of the appellant has argued that the adjustment were made by the AO without stating any legal merits and logical reasoning for the same and the AO has not given any adverse finding as to the details and supporting vouchers produced before him, in support of the claim. 4.2.3.2. AR of the assessee has submitted that on similar issue Hon'ble ITAT has decided in favour of the appellant for A.Y. 2008-09. The relevant extract of ITAT order of AY 2008-09 is reproduced below: 8. We have carefully considered the rival contentions. With respect to the total expenditure of Rs. 46.92 crores the assessee has given a detailed break-up which shows that these expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d respectfully following Hon'ble ITAT decision, appeal on ground nos. 1 to 4 are allowed. 8. Against the above order, Revenue is in appeal before us. We have heard both the parties and perused the records. Ld. DR for the Revenue submitted that ld. CIT(A) has not examined the submissions and has reversed the order of assessing officer without giving any reason. She pleaded that the order of ld. CIT(A) is not sustainable. Per contra ld. counsel of the assessee submitted that the issue is squarely covered in favour of the assessee. He submitted that on identical issue in earlier year as well as in subsequent year, the ITAT has decided the issue in favour of assessee. He submitted that for the present year the matter was remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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