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TMI Blog2018 (6) TMI 1855X X X X Extracts X X X X X X X X Extracts X X X X ..... l filed by the assessee against the order of ld. CIT(A)-4, Jaipur dated 03.10.2017 for Assessment Year 2015-16 wherein the following sole ground of appeal has been taken:- "Ld. CIT (A) has erred in law and on facts in sustaining addition of Rs. 2,68,450/- estimated for foreign tour expenses, though during course of search U/s 132 of IT Act on 30.10.2014, no incriminating material or other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , determined total foreign tour expenses Rs. 7,71,800/-. It was further observed by the AO that the NIMS University has paid Rs. 4,54,900/- towards such foreign tour expenses and the balance amount of Rs. 2,62,900/- was determined as undisclosed expenses incurred in cash by Dr. Sobha Tomar and Shri Balvir Singh Tomar as no proof with regard to the source was found during the sear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sa expenses and other expenses out of her undisclosed sources. It was further submitted that the assessee has incurred the foreign tour expenses out of his personal drawings of Rs. 11,13,115/- during the year. The ld. CIT (A) however confirmed the addition relying on the finding of the AO that the expenses on foreign travel is not relatable to drawings and no cash flow or evidence is submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... family members have drawn substantial amount of drawings in FY 2014-15 duly disclosed in their respective income tax returns. It was further submitted that the individual drawings of the assessee during the year comes to Rs. 11,13,115/- which is sufficient enough to take care of foreign tour expenses which have been brought to tax in the hands of the assessee. 5. The ld CIT DR is heard who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 27.04.2018. In absence of anything contrary on record, it would be reasonable to hold that the foreign tour expenses of Rs 2,68,450 are met out of such drawings of Rs 11,13,115. In the result, following our decisions in case of Dr Balvir Singh Tomar, the addition made by the AO is hereby deleted and ground of the assessee's appeal is allowed. In the result, the appeal filed by the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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