2011 (9) TMI 1253

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....the Respondent : Mr. A.K. Nayak. ORDER. PER P.M. JAGTAP, A.M. : This appeal filed by the assessee is directed against the order of learned CIT(Appeals)-12, Mumbai dated 14.1.2010 and the solitary issue arising out of the same relates to the disallowance made by the A.O. and confirmed by the learned CIT(A) on account of assessee's claim for deduction towards travelling expenses. 2. The ....

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....same could be disallowed. Accordingly, disallowance of Rs.6,23,054 was made by the A.O. on account of travelling expenses in the assessment completed u/s. 143(3) vide an order dt. 16.12.2008. 3. Against the order passed by the A.O. u/s. 143(3), an appeal was preferred by the assessee before the learned CIT(A) who confirmed the disallowance made by the A.O. on account of travelling expenses for ....

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....agreed at the time of assessment that the expenditure was not for the purpose of business. This is evidenced by a noting in the order sheet dated 8.12.2008 which bears the signature of the Authorised Representative. The disallowance, therefore, is on an agreed basis. From this point of view, the ground of appeal is not maintainable." Aggrieved by the order of the learned CIT(A), the assessee ha....

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....orum. The main grievance of the assessee as submitted by the learned counsel for the assessee at the time of hearing before us is that the submission made by the assessee in writing vide letter dt. 18.1.2010 before the learned CIT(A) justifying its claim for travelling expenses has not been considered by the learned CIT(A) while deciding this issue vide his impugned order as the said order was pas....