M/s. O.P. Srivastava, Lucknow V. ACIT, New Delhi

CO 105/DEL/2010

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 4918 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Assessee Lawyers: REPRESENTATIVE
• Keywords: Salary income

Judgement Text

C.O.. NO.105 /DEL/10 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F NEW DELHI) BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER C.O. NO.105/DEL/2010 IN 504I.T.A. NO. /DEL/2010 ASSESSMENT YEAR : 2004-05 SHRI O.P. SRIVASTAVA, ACIT, SAHARA BHAWAN, CENTRAL CIRCLE6, 1-KAPOORTHALA COMPLEX, ARA CENTRE, JHANDEWALAN, LUCKNOW. NEW DELHI. V. (APPELLANT) (RESPONDENT) APPELLANT BY : ASSESSEE REPRESENTATIVE. RESPONDENT BY : SHRI H.K. LAL, SR. DR. ORDER PER A.K. GARODIA, AM: THIS CROSS OBJECTION IS FILED BY THE ASSESSEE FOR A SSESSMENT YEAR 2004-05. 2. GROUNDS RAISED BY THE ASSESSEE READ AS UNDER:- 1. THAT THE LD CIT(A) IS FULLY JUSTIFIED IN DELETIN G THE ADDITION MADE BY THE ASSESSING OFFICER BY TREATING THE SALARY INCOME RES PONDENT AS INCOME FROM OTHER SOURCES. 2. THAT THE LD CIT(A) IS FULLY JUSTIFIED IN DELETIN G THE ADDITION OF RS.4,54,000/- MADE IN RESPECT OF HOUSE RENT PAID U/S 10(13A) OF T HE INCOME TAX ACT, 1961 BY THE ASSESSING OFFICER WITHOUT ANY RHYME OR REASON. . C.O. NO.105/DEL/10 2/3 10 3. THAT THE LD CIT(A) IS FULLY JUSTIFIED IN DELETIN G THE ADDITION OF RS.4,36,216/- MADE BY THE ASSESSING OFFICER IN RESPECT OF FOLLOWI NG ALLEGED PERQUISITES ON HYPOTHESIS/ESTIMATES WITHOUT ANY MATERIAL ON REC ORD:- A) RS.2,31,081/- DOMESTIC SERVANTS. B) RS.45,135/- TELEPHONE. C) RS.1,60,000/- RESIDENCE & FURNITURE. 3. FROM THE ABOVE GROUNDS, IT IS SEEN THAT AS PER T HIS CROSS OBJECTION, THE ASSESSEE IS MERELY SUPPORTING THE ORDER OF LD CIT(A ) AND HENCE THIS CROSS OBJECTION OF THE ASSESSEE IS NOT MAINTAINABLE BEING INFRUCTUOUS. WHEN THIS WAS POINTED OUT TO LD AR OF THE ASSESSEE IN THE COURSE OF HEARING, HE HAD NOTHING TO SAY AND HENCE THIS CROSS OBJECTION OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED AS INFRUTUOUS. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 7TH JULY, 2010. SD/- SD/- (C.L. SETHI) (A.K. G ARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 07.7.2010. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). . C.O. NO.105/DEL/10 3/3 10