Omkar Textile Mills Ltd., Ahmedabad V. The ACIT.,(OSD)Circle-5, Ahmedabad

ITA 2987/AHD/2011

• Counselvise Citation: 298720514 RSA 2011
• Duration Of Justice: 3 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 02-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 30-11-2011
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ././ ./ ITA NO. 2987/AHD/2011 / ASSESSMENT YEAR: 2008-09 OMKAR TEXTILE MILLS LTD 212, NEW CLOTH MARKET, O/S RAIPUR GATE, AHMEDABAD PAN : AAACO 2424 M VS. ACIT (OSD), CIRCLE-5, AHMEDABAD / // / (APPELLANT) ! ! ! ! / // / (RESPONDENT) ASSESSEE(S) BY : SHRI GAURAV NAHTA, AR REVENUE BY : SHRI SANTOSH KARNANI, SR. DR '# $ %&'/ // / DATE OF HEARING : 02/07/2015 () $ %&' / // / DATE OF PRONOUNCEMENT: 03/07/2015 *+ *+ *+ *+/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS DIRE CTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX (APPEAL S)-XI, AHMEDABAD DATED 14.10.2011, PERTAINING TO THE ASSESSMENT YEAR 2008-09. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE ASS ESSEE IS AGAINST THE DISALLOWANCE OF RS.3,70,797/- OUT OF TRAVELLING EXP ENSES. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL PLACED BEFORE US. THE ASSESSEE HAS INCURRED THE TOTAL TRA VELLING EXPENSES OF RS.18,53,987/-. THE ASSESSING OFFICER DISALLOWED 2 0% THEREOF WHICH WAS AMOUNTING TO RS.3,70,797. IT WAS UPHELD BY THE CIT (A); HENCE, THIS APPEAL BY THE ASSESSEE. ITA NO. 2987/AHD/2011 OMKAR TEXTILE MILLS LTD VS. ACIT AY 2008-2009 2 4. WE FIND THAT THE IDENTICAL ISSUE IS CONSIDERED B Y THE ITAT IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2007-08. I N THAT YEAR ALSO, THE TOTAL DISALLOWANCE OUT OF TRAVELLING EXPENSES WAS MADE AT RS.3,80,477/-. ON APPEAL, THE ITAT SUSTAINED THE DISALLOWANCE AT RS.1 LAC. ADMITTEDLY, THE FACTS OF THE YEAR UNDER CONSIDERATION ARE SIMILAR T O THE FACTS IN THE PRECEDING YEAR. WE, THEREFORE, RESPECTFULLY FOLLOWING THE AB OVE DECISION OF ITAT IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2007-08 VID E ITA NO.407/AHD/2011, SUSTAINED THE DISALLOWANCE OUT OF TRAVELLING EXPENSES AT RS. 1 LAC. 5. IN THE RESULT, THE ASSESSEES APPEAL IS PARTLY A LLOWED. ORDER PRONOUNCED IN THE COURT ON 3 RD JULY, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 03/07/2015 BIJU T., PS *+ $ %, -*,% *+ $ %, -*,% *+ $ %, -*,% *+ $ %, -*,%/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. % '. / CONCERNED CIT 4. '. ( ) / T HE CIT(A) 5. ,12 % , , / DR, ITAT, AHMEDABAD 6. 24 5# / GUARD FILE . *+' *+' *+' *+' / BY ORDER, TRUE COPY 6 66 6/ // / 7 7 7 7 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD