2026 (5) TMI 1283

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....6, regarding club charges, inasmuch as the same had already been allowed by the Income Tax Appellate Tribunal, Delhi Bench 'A', Delhi (hereinafter referred to as 'Tribunal') vide its order dated 07.10.2005. 2. Adverting to the other part of the question, namely disallowance of 1/6th of telephone expenses and car expenses, he submitted that the Assessing Officer had made such addition for previous Assessment Years (AY 1995-96 to AY 1999-2000), whereas the appeals filed for all those years, the Commissioner of Income Tax (Appeals) had set aside such disallowances and such finding had been affirmed by the Income Tax Appellate Tribunal. 3. He submitted that the Tribunal was required to maintain consistency, more particularly, when there w....

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....ok in respect of car expenses nor had it given complete details of the telephone expenses. 8. Heard learned counsel for the parties. 9. It is not in dispute that the addition of this nature made in the assessment orders of AY 1995-96 to AY 1999-2000, had been set aside by the Commissioner of Income Tax (Appeals) and orders of the first appellate authorities had been affirmed by the Tribunal. 10. Such being the position, according to us, the Tribunal ought to have maintained consistency, unless there was a striking change in the facts. On perusal of the impugned order dated 07.10.2005 passed by the Tribunal, we find that the only new thing which had come to the notice or knowledge of the Tribunal was, the judgement of Hon'ble the Su....