Sikka India Pvt Ltd., New Delhi V. ACIT, Gurgaon

ITA 2364/DEL/2017

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 131677 (ITAT-DELHI)
• Duration Of Justice: 6 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 13-06-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH SHAH
• Section: 143(3)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2364/Del/2017 : Asstt. Year: 2012-13 Texsa India Ltd. (Now merged with Sika India Pvt. Ltd.), 301-302, 3 rd Floor, Elegance Tower, Jasola Vihar, New Delhi-110025 Vs. ACIT, Circle-4(1), Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAECS2408B Assessee by : None Revenue by : Sh. Mahesh Shah, CIT DR Date of Hearing: 14.06.2023 Date of Pronouncement: 28.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 25.01.2017 passed by the AO u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961. 2. The AO disallowed an amount of Rs.5,23,320/- on account of 20% of the total travelling expenses without bringing any facts on record. Hence, the same is directed to be deleted. 3. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 28/06/2023. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 28/06/2023 *Subodh Kumar, Sr. PS*