ACIT, Mattancherry V. M/s. Haridef Agencies, Cochin

ITA 101/COCH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58375 (ITAT-COCHIN)
• Duration Of Justice: 2 year(s) 1 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2012
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 27-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 08-02-2010
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Assessee Lawyers: DAVIS CHAKKALAKKAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A NO. 101/COCH/2010 ASSESSMENT YEAR : 2005-06 THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, MATTANCHERRY VS. M/S. HARIDEV AGENCIES, 24/509 ESSAR BUILDING, G.V.AYYAR ROAD, W/ISLAND, COCHIN-3. [ PAN: AADFH 2578M] (REVENUE-APPELLANT) (ASSESSEE - RESPONDENT) REVENUE BY SHRI S.R. SENAPATI, SR. DR ASSESSEE BY SHRI DAVIS CHAKKALAKKAL, ADV. DATE OF HEARING 27/03/2012 DATE OF PRONOUNCEMENT 29/03/2012 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 30-11-2009 PASSED BY LD CIT(A)-II, KOCHI AND IT RELATES TO THE ASSESSMEN T YEAR 2005-06. THE REVENUE IS ASSAILING THE DECISION OF LD CIT(A) IN GRANTING REL IEF IN RESPECT OF DISALLOWANCES RELATING TO THE EXPENSES ON VEHICLES NOT OWNED BY THE ASSESS EE. 2. THE FACTS RELATING TO THE SAID ISSUE ARE STA TED IN BRIEF. THE ASSESSEE IS A TRAILER OPERATOR. THE AO, DURING THE COURSE OF ASSESSMENT PROCEEDING, CALLED FOR THE DETAILS OF VEHICLES OWNED BY THE ASSESSEE. IT WAS NOTICED FROM THE SAID LIST THAT THE ASSESSEE DID NOT OWN TWO VEHICLES WITH REGISTRATION NUMBER KA 19B 50 1 AND KA 19B 626. HOWEVER, THE ASSESSEE HAD CLAIMED EXPENSES ON THE TWO VEHICLES C ITED ABOVE. SINCE THE ASSESSEE WAS NOT THE OWNER OF THOSE TWO VEHICLES, THE AO DISALLO WED THE EXPENSES RELATING TO THEM. IN THE APPELLATE PROCEEDING, IT WAS BROUGHT TO THE NOT ICE OF LD CIT(A) THAT THE AO HAS I.T.A. NO. 101/COCH/2010 2 ACCEPTED THE OWNERSHIP OF THE ABOVE SAID VEHICLES I N THE SUCCEEDING ASSESSMENT YEAR, I.E., IN ASSESSMENT YEAR 2006-07. ACCORDINGLY, THE LD CI T(A) DELETED THE DISALLOWANCES MADE IN THE YEAR UNDER CONSIDERATION. AGGRIEVED BY THE ORDER OF LD CIT(A), THE REVENUE IS IN APPEAL BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS. ADMITT EDLY, THE LD CIT(A) HAS RELIED UPON THE SUBMISSIONS OF THE ASSESSEE THAT THE AO HAS ACCEPTE D THE FACT OF OWNERSHIP OF TWO VEHICLES CITED ABOVE IN THE SUCCEEDING ASSESSMENT Y EAR WITHOUT CONFRONTING THE SAME WITH THE ASSESSING OFFICER. WHEN THIS WAS POINTED OUT T O THE LD A.R, HE FAIRLY AGREED THAT THE ISSUE UNDER CONSIDERATION MAY BE SET ASIDE TO THE F ILE OF THE AO FOR MAKING NECESSARY VERIFICATION. THE LD D.R ALSO DID NOT EXPRESS ANY OBJECTION. ACCORDINGLY, WE SET ASIDE THE ORDER OF LD CIT(A) AND RESTORE THE SAME TO THE FILE OF THE AO WITH A DIRECTION TO EXAMINE THE CLAIM OF THE ASSESSEE AND DECIDE THE IS SUE IN ACCORDANCE WITH LAW. THE ASSESSEE IS ALSO DIRECTED TO FURNISH ALL THE DETAIL S THAT MAY BE CALLED FOR BY THE AO. 4. IN THE RESULT, THE APPEAL OF THE REVENUE AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. PRONOUNCED ACCORDINGLY ON 29-03-2012 SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 29TH MARCH, 2012 GJ COPY TO: 1. M/S. HARIDEV AGENCIES, 24/509 ESSAR BUILDING, G.V.AYYAR ROAD, W/ISLAND, COCHIN-3. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, MATTANCHERRY. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE . BY ORDER (ASSISTANT REGISTRAR) I.T.A. NO. 101/COCH/2010 3