2019 (4) TMI 51

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.....Rs. For the Revenue : Shri Vinod Tanwani, Sr . D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals)-1, Ahmedabad ('CIT(A)' in short), dated 27.10.2016 in the matter of imposition of penalty under s. 271(1)(c) of the Income Tax Act, 1961 (the Act) arising from the penalty order d....

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....oceedings in ITA No. 1600 & 1452/Ahd/2014 & Ors. dated 19.04.2016 except disallowance of foreign travel expenses amounting to Rs. 16,56,920/-. The learned AR made two fold submissions to defend the order of the CIT(A) and its cross objection namely: (i) the relevant basic details towards foreign travel expenses namely bills, vouchers, place of visit etc. has been provided to the lower authorities ....

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....learned AR thus submitted that no interference with the order of the CIT(A) is called for on this ground alone. (ii) The penalty amount though specified by the Revenue at Rs. 1,84,22,780/- levied under s.271(1)(c) of the Act, all additions and disallowances giving rise to the aforesaid penalty quantum stood deleted by the ITAT except the penalty of foreign travel expenses of Rs. 16,56,920/-. In th....

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....disallowance of foreign travel expenses is in question. As pointed out on behalf of the assessee, it is manifest that the penalty under s. 271(1)(c) of the Act cannot be imposed both on merits as well as on account of non-maintainability of the Revenue's appeal. The relevant primary details of foreign travel expenses to support the foreign travel expenses are available on record. In the circumstan....