TMI Blog2010 (9) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ings arrived at by the Assessing Officer as well as CIT (Appeal) are not even discussed and no reasons are given to discard those findings. The impression which is given is that explanation of the assessee was treated as gospel truth. This approach of the Tribunal is erroneous. – matter remitted back to tribunal - 460 OF 2008 - - - Dated:- 14-9-2010 - CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MS. JUSTICE REVA KHETRAPAL Ms. Rashmi Chopra, Advocate Mr. Vijay Nair, Advocate A.K. SIKRI, J. (oral) 1. The only issue involved in this appeal relates to disallowing the amount of Rs. 22,47,565/- out of total expenditure claimed by the assessee on account of travel and conveyance. During the assessment year in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that these visits were held primarily for personal purpose and had no bearing with the business of the assessee company. Thus an addition of Rs. 19,52,891/- is made to the income of this assessee on this account. In the line with the above, I also disallow the travel expenses of Shri K. Minami to U.K. of Rs. 1,91,907/- and that of Shri Vimal Langer to Philippines Rs. 1,02,767/-. Hence an addition of Rs. 2,94,674/- is made to the income of the assessee o this account." 2. The CIT (Appeal) concurred with the aforesaid view of the Assessing Officer. We may note that the assessee had submitted that these trips to Malaysia and U.K. were undertaken for meeting with the representative of Yamaha Motor Co. Ltd. Japan and its affiliated comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a total addition of Rs. 294674/-." 3. Identical contention was raised by the assessee before the Income Tax Appellate Tribunal as well. The Tribunal has accepted the version of the assessee as is clear from the following discussion:- "We have heard the rival submissions and also perused the material available on record. Admittedly traveling was done by the directors who were employees of the company and no element of personal nature could be attributed in case of expenses incurred by the employees of the company. The assessee's case is covered by the decision relied upon above. We, therefore, delete the disallowance made on this account." 4. However, the portion extracted above is the only discussion on this aspect. It is clear from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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