Smt. Gita Diwan, Shivpuri V. I.T.O. Range- 3(1), Gwalior

ITA 104/AGR/2014

• Counselvise Citation: 10420314 RSA 2014
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 21-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S D SHARMA
• Assessee Lawyers: RAJENDRA SHARMA
• Keywords: Salary income

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 104/AGRA/ 2014 ASSESSMENT YEAR 2007-2008 SMT. GITA DIWAN VS. INCOME TAX OFFICER WHITE HOUSE P. O., RANGE-3(1), AYAKAR BHAWAN, AB ROAD, KATTHA MILL, CITY CENTRE SHIVPURI (MP) GWALIOR (MP) (PAN AAXPD 5296 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDR A SHARMA, ADVOCATE RESPONDENT BY : SHRI S.D. SH ARMA, JR. D.R. DATE OF HEARING : 18.06.2014 DATE OF PRONOUNCEMENT : 20.06.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), GWALIOR DATED 17.01.2014 FOR A.Y. 2007-08, CHALLENG ING THE ADDITION OF RS.69,467/- ON ACCOUNT OF DISALLOWANCE OF VARIOUS E XPENSES. ITA NO.104/AGRA./2014 2 2. THE ASSESSEE FILED RETURN OF INCOME OF RS.9,21,6 30/- AND THE NATURE OF THE BUSINESS STATED TO BE INCOME FROM SALARY, CAPITAL G AIN, INTEREST AND INCOME FROM PROFIT OF SCHOOL. THE ASSESSEE CLAIMED DEDUCTION OF TOTAL EXPENSES OF RS.13,89,331/- UNDER VARIOUS HEADS OF EXPENSES. THE A.O. NOTED THAT MOST OF THE EXPENSES UNDER DIFFERENT HEADS OF EXPENSES ARE THRO UGH SELF MADE VOUCHERS AND CASH MEMOS ARE NOT AVAILABLE, THEREFORE, 10% OF THE EXPENSES IN A SUM OF RS.1,38,933/- WERE DISALLOWED. THE LEARNED CIT(A) A FTER CONSIDERING THE SUBMISSIONS OF THE ASSESSEE RESTRICTED THE ADDITION TO 5% OF EXPENSES AND MADE ADDITION OF RS.69,467/-. 3. ON CONSIDERATION OF THE RIVAL SUBMISSION, WE ARE OF THE VIEW, THE ADDITION IS LIABLE TO BE DELETED. THE A.O. HAS NOT GIVEN ANY SP ECIFIC FINDING AS TO FOR WHICH OF THE AMOUNT OF THE EXPENSES, THE CASH MEMOS ARE NOT VERIFIABLE. IN THE ABSENCE OF ANY DETAIL OR DISCUSSION IN THE ASSESSMENT ORDER AG AINST THE ASSESSEE, IT APPEARS TO BE ADHOC ADDITION IN NATURE, WHICH CANNOT BE SUSTAI NED IN LAW. WE, ACCORDINGLY, SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND DELET E THE ADDITION. ITA NO.104/AGRA./2014 3 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY