Shri J.Sudhakar, CHENNAI V. ITO, Tuticorin

ITA 1248/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64627 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-12-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 05-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI
• Assessee Lawyers: S R JAYARAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AN D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO.1248/MDS/2012 ASST. YEAR : 2003-04 SHRI J. SUDHAKAR, 17 E, JOTHI NAGAR, II STREET, KOVILPATTI PAN : AWQPS6699M PPELLANT) V. THE INCOME TAX OFFICER, WARD I(3), TUTICORIN. (RESPONDENT) APPELLANT BY : MR.S.R. JAYARAMAN, FC A RESPONDENT BY : MR. TN BETGERI, JCIT DATE OF HEARING : 06 DEC 2012 DATE OF PRONOUNCEMENT : 06 DEC 201 2 O R D E R PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-I, MADURAI, DATED 30.4.2012. THE ONLY GRIEVANCE IN THIS APPEAL OF TH E ASSESSEE IS THAT ITA 1248/MDS/12 2 THE COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN S USTAINING THE DISALLOWANCE MADE TOWARDS SPECIAL ALLOWANCE TO TRAN SPORT EMPLOYEES. 2. AT THE TIME OF HEARING THE COUNSEL FOR THE ASS ESSEE SUBMITS THAT THE ISSUE IS SQUARELY COVERED BY THE C O-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF ITO V. S. GLARYAN JOSEPH IN ITA NO.2506/MDS/2007 & CO NO.21/MDS/2008 DATED 25.2.200 8 (COPY PLACED ON RECORD). 3. THE DEPARTMENTAL REPRESENTATIVE RELIED ON THE O RDERS OF THE LOWER AUTHORITIES. 4. WE HAVE GONE THROUGH THE ORDER OF THE CO-ORDINA TE BENCH OF THIS TRIBUNAL (SUPRA). THE ASSESSEE IS A SEAMAN WORKING IN POOMBUHAR SHIPPING CORPORATION, CHENNAI. FOR THE A SST. YEAR UNDER CONSIDERATION THE ASSESSEE CLAIMED H.72,000/- REPRE SENTING SPECIAL ALLOWANCE TO TRANSPORT EMPLOYEES AS EXEMPT UNDER SE C.10(14) OF THE I.T. ACT. HOWEVER, WHILE COMPLETING THE ASSESSMENT , THE ASSESSING OFFICER DENIED THE EXEMPTION. ON APPEAL, THE COMMI SSIONER OF INCOME TAX (APPEALS) SUSTAINED THE DISALLOWANCE. T HE CO-ORDINATE BENCH OF THIS TRIBUNAL IN AN IDENTICAL SITUATION AL LOWED THE SPECIAL ITA 1248/MDS/12 3 ALLOWANCE TO TRANSPORT EMPLOYEES AS EXEMPT UNDER SE C.10(14) OF THE ACT VIDE ITS ORDER CITED SUPRA. FOLLOWING THE DECI SION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL, WE DIRECT THE ASSE SSING OFFICER TO ALLOW EXEMPTION UNDER SEC.10(14) OF THE ACT IN RESP ECT OF SPECIAL ALLOWANCE TO TRANSPORT EMPLOYEES OF H72,000/-. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED. 6. ORDER PRONOUNCED ON THURSDAY, THE 6TH OF DECE MBER 2012, AT CHENNAI. SD/- SD/- ( ABRAHAM P. GEORGE ) (CHALLA NAGENDR A PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED : 06 DECEMBER 2012 JLS. COPY TO:- (1) APPELLANT (2) RESPONDENT (3) CIT-(A), (4) C.I.T., (5) D.R., (6) GUARD FILE