Jayanta Kumar Jena, Cuttack V. DCIT, Circle-1(1), Cuttack

ITA 104/CTK/2021

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8975 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-11-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 04-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.104/C TK/2021 (ननधाारण वषा / Asses s m ent Year :2015-2 016) Sri Jayanta Kumar Jena, M-86, Sector-7, CDA, Bidanasi, Cuttack-753014 Vs DCIT, Circle-1(1), Cuttack PAN No. :ACRPJ 9329 E (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri S.N.Sahoo, Advocate with Shri Somanath Sahoo, Advocate राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु नवाई की तारीख / Date of Hearing : 04/11/2022 घोषणा की तारीख/Date of Pronouncement : 04/11/2022 आदेश / O R D E R Per Bench : This an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 01.09.2021, passed in ITBA/NFAC/S/250/2021-22/1035215808(1) for the assessment year 2015-2016. 2. It was submitted by the ld. AR that the assessee is doing the business of transport contract and trading in cement. It was the submission that in the course of assessment the AO has disallowed an amount of Rs.4,22,200/- and an amount of Rs.6,16,830/- towards repairs and maintenance and truck body builders payment. It was the submission that the assessee had made the payments to the truck body builders in ITA No.104/CTK/2021 2 respect of bodies that was built on the new truck purchased by the assessee to be used in the business of the assessee. It was the submission that the AO admitted that the cash payments had been made but he stated that the assessee did not submit the proof of payments. It was submitted by the ld. AR that vouchers were also placed before the AO. It was the submission that the addition as made by the AO and confirmed by the ld. CIT(A) is liable to be deleted. It was further submitted that the AO has disallowed an amount of Rs.3,75,760/ to its creditor for vehicle No.ORS05AG3655. It was the submission that the AO has disbelieved the credit being repair charges without considering the evidence produced before him. It was the prayer that the above addition made by the AO and confirmed by the ld. CIT(A) is liable to be deleted. 3. In reply, ld. Sr. DR submitted that the assessee has not produced any proof to substantiate the expenses of the payment made in cash to the truck body builders. It was further submitted that the assessee has not produced any evidence to substantiate the creditors in respect of vehicle No.ORS05AG3655. 4. We have considered the rival submissions. A perusal of the paper book filed by the assessee clearly shows that the vouchers for the cash payments are available and the details of the creditors has also been produced. As all the evidences are available and it is noticed that they have also been produced before the AO, we are of the view that the addition made by the AO is not called for and consequently, the additions ITA No.104/CTK/2021 3 in respect of repairs and maintenance and truck body builders expenses of Rs.4,22,200/- and Rs.6,16,830/-, respectively, stand deleted. 5. As the evidences in respect of the creditors are also available, the addition representing the creditors for vehicle No.ORS05AG3655 to the extent of Rs.3,75,760/-, also stands deleted. 6. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 04/11/2022. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 04/11/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Sri Jayanta Kumar Jena, M-86, Sector-7, CDA, Bidanasi, Cuttack-753014 2. प्रत्यथी / The Respondent- DCIT, Circle-1(1), Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//