Harbinger Systems Pvt.Ltd, Pune V. Deputy Commissioner of Income tax,

ITA 2925/PUN/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0266 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-12-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 23-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 37; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 2925 /P U N/201 6 / ASSESSMENT YEAR : 2012 - 13 HARBINGER SYSTEMS PVT. LTD., 139 SIDDHANT SR. NO.97/6, PAUD ROAD, KOTHRUD, PUNE 411038 . / APPELLANT PAN: A AA CH7400G VS. THE DY . COMMISSIONER OF INCOME TAX , CI RCLE 11 , PUNE . / RESPONDENT / APPELLANT BY : SHRI C.H. NANIWADEKAR / RESPONDENT BY : S HRI PRASHANT GADEKAR / DATE OF HEARING : 05 . 1 2 .201 8 / DATE OF PRONOUNCEMENT: 11 . 1 2 .201 8 / ORDER PER SUSHMA CHOWLA, J M : THE APPEAL FILED BY ASSESSEE IS AGAINST ORDER OF CIT (A) - 1 , PUNE , DATED 15 .0 9 .2016 RELATING TO ASSESSMENT YEAR 2012 - 13 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 19 61 (IN SHORT THE ACT) . 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUND OF APPEAL: - ITA NO. 2925 /P U N/20 1 6 HARBINGER SYSTEMS PVT. LTD. 2 1. THE LEARNED CIT(A) ERRED ON FACTS AND IN LAW IN UPHOLDING THE ADDITION OF RS.3,11,417/ - TO THE INCOME UNDER SECTION 37 OF THE ACT ON ACCOUNT OF FOREIGN TRAVEL EXPENSES INCURRED ON EMPLOYEES FAMILY MEMBERS. HE FAILED TO APPRECIATE THE FACT THAT THE SAID EXPENDITURE ARE IN THE FORM OF CONTRACTUAL OBLIGATION HAVING DECLARED IN THE POLICY OF THE COMPANY AND INCURRED WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF ASSESSEE BUSIN ESS. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AT THE OUTSET POINTED OUT THAT BECAUSE OF SMALLNESS OF THE ISSUE, THE ASSESSEE DOES NOT WANT TO PRESS GROUND OF APPEAL NO.1 AND HENCE, THE SAME IS DISMISSED AS NOT PRESSED. 4 . IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 11 TH DAY OF DECEM B ER , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH DECEM BER , 201 8 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 1 , PUNE ; 4. THE PR. CIT - 1 , PUNE ; 5. 6. , , / DR B , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE