TMI Blog2018 (8) TMI 1717X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER For The Assessee : Shri M.K. Patel, A For The Revenue : Smt.Aparna M. Agrawal, CIT-DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-I, Baroda dated 2.7.2013 passed for the assessment year 2009-10. 2. The grounds of appeal taken by the assessee read as under: 1. The learned Commissioner of Income Tax (Appeals) has erred in law and facts in Confirming the total value of Fringe Benefits at ₹ 74,16,789/- as against the Returned Fringe Benefits of Rs.Nil offered by the appellant. 2. The learned Commissioner of Income Tax (Appeals) has erred in law and facts in charging interest under section 115WJ of the Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee s own case for the Asstt.Year 2007-08 and held that assessee is liable to pay fringe benefit tax. The relevant part of finding recorded by the ld.CIT(A) reads as under: 6.2 The above submission of the AR is of general nature. The AR has not explained as to how the Fringe benefit in the case of appellant is not chargeable to tax and how its case is covered under (a) and (b) of section 115WB of the Act. The AR of the appellant either during the course of assessment proceedings u/s 115WE(3) r.w.s. 115WG or during the course of appellate proceedings has not filed any details and evidences which could show that the items of business expenditure which have been incurred in the case of appellant are only with relation to nonemploye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act the same have not been rebutted by the AR of the appellant in his submission dated 01-07-2013 as filed through tapal. No specific details and evidences have been filed by the AR of the appellant during the course of appellate proceedings which could prove that the fringe benefit was not chargeable to tax in the case of appellant in view of u/s 115WB(2)(a) and 115WB(2)(b). Another important aspect of the case is that the Ld. CIT(A)-I, Baroda has confirmed the similar addition as made in the order passed u/s 115WE(3) for AY 2007-08 in the case of the appellant company vide order No. CAB-f/88/09-10 dated 28/04/2010. Moreover, the appellant itself has deposited the amount of FBT in the Government Treasury for the year under consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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