Late Kartick Chandra Ghosh, Represented by Legal Heir Purnima Ghosh, Howrah V. DCIT, Circle - 48, Kolkata , Kolkata

ITA 1203/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0519 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

ITA NO.1203/KOL/2018 LATE KARTICK CHANDRA GHOSH (L/ H PURNOIMA GHOSH) A.Y.2012-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH SMC K OLKATA [BEFORE HONBLE SHRI J.SUDHAKAR REDDY, AM] ITA NO.1203/KOL/2018 ASSESSMENT YEAR : 2012-13 LATE KARTICK CHANDRA GHOSH -VERSUS- D.C.I.T., CI RCLE-48, (REP BY LEGAL HEIR PURNIMA GHOSH) KOLKATA KOLKATA (PAN: ADRPG8329G) (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI SIDDHARTH AGARWAL, ADVO CATE FOR THE RESPONDENT: SHRI PROVAS ROY, ADDL. CIT DATE OF HEARING : 03.09.2018. DATE OF PRONOUNCEMENT : 12.09.2018. ORDER PER J.SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX-(A)-14, KOLKATA DATED 2 2.02.2018 PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT ) RELATING TO A .Y. 2012-13. 2. THE ASSESSEE IS A LABOUR CONTRACTOR. A DISALLOW ANCE OF RS.2,66,700/- WAS MADE ON ADHOC BASIS @10% BY THE AO, ON THE GROUND THAT THESE LABOUR CHARGES WERE SUPPORTED BY SELF MADE VOUCHERS . THIS IS CHALLENGE D BY THE ASSESSEE. 3. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE CO NSIDERED OPINION THAT THE INTEREST OF JUSTICE WOULD BE SERVED IF THE DISALLOWANCE IS R ESTRICTED TO 5% OF THE TOTAL LABOUR CHARGES OF RS.26,67,000/- CLAIMED BY THE ASSESSEE. IN THE RESULT DISALLOWANCE IS RESTRICTED TO RS.1,33,350/-. THIS GROUND OF APPEAL IS ALLOWED IN PART. 4. THE SECOND ISSUE IS AGAINST THE ADDITION OF RS. 1,00,000/- MADE ON THE GROUND OF LOW DRAWINGS. THE ASSESSEE HAD SUBMITTED THAT HIS W IFE AND SON HAVE SEPARATE ITA NO.1203/KOL/2018 LATE KARTICK CHANDRA GHOSH (L/ H PURNOIMA GHOSH) A.Y.2012-13 2 DRAWINGS. THE TOTAL DRAWINGS OF THE FAMILY WERE RS. 3,25,000/-. THE AO WAS OF THE VIEW THAT THIS IS INSUFFICIENT. IN MY VIEW AN AVERA GE MONTHLY DRAWING OF RS.27,000/- FOR THE FAMILY IS ADEQUATE. HENCE I DELETE THE ADDI TION MADE ON ACCOUNT OF LOW DRAWINGS. HENCE THIS GROUND OF THE ASSESSEE IS ALLO WED IN PART. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLO WED IN PART. O RDER PRONOUNCED IN THE COURT ON 12.09.2018. SD/- [ J.SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 12.09.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1.LATE KARTICK CHANDRA GHOSH (REP BY LEGAL HEIR PUR NIMA GHOSH), C/O SUBASH AGARWAL & ASSOCIATES, SIDDHA GIBSON, 1, GIBSON LANE , SUITE-213, 2 ND FLOOR, KOLKATA- 700069. 2. D.C.I.T., CIRCLE-48, KOLKATA. 3. C.I.T.(A)- 14, KOLKATA 4. C.I.T-16, KOLKAT A 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES