2019 (2) TMI 525

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.... Sr.DR. ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present penalty appeal has been filed by assessee against order dated 12/06/15 passed by Ld.CIT(A)-22, New Delhi for assessment year 2008-09 on following grounds of appeal: "1. That on facts and in the circumstances of law, Lower authorities erred in levying penalty u/s 271(1)(c ) of the I.T.Act, 1961 of Rs. 7,93,100/-. 2....

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....isite details as called for. It was observed that Ld.AO passed assessment order by making ad hoc addition in respect of travelling expenses claimed by assessee incurred for air travel undertaken by Executive Vice President along with other employees. 2.1. Aggrieved by order of Ld. AO, assessee preferred appeal before Ld.CIT(A) who upheld addition. 2.2. Accordingly, Ld.AO issued notice under ....

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.... 5. Ld.AR argued that, at the threshold, initiation of penalty is bad in law, as Assessing Officer in assessment order has not specified as to under which limb penalty needs to be initiated. 5.1. He submitted that case of assessee is squarely covered by decision of Hon'ble Supreme Court in case of CIT vs. SSA's Emerald Meadows reported in 242 taxman 180. 6. Ld. Sr.DR submitted that assessee....

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....mounts to concealment. 7.3. In present case before us, assessee cannot be penalized for making a claim of expenditure, which is not acceptable to Ld. AO. In fact it is found that Ld.A.O. disallowed expenditure on ad hoc basis. This itself shows that there is no dispute regarding all particulars being filed by assessee which is disallowed in part by Ld. AO on premise that it has not been incurre....