ACIT, New Delhi V. M/s GSC Tounghened Glass P. Ltd., New Delhi

ITA 1250/DEL/2011

• Counselvise Citation: 125020114 RSA 2011
• Duration Of Justice: 3 year(s) 11 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-03-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 10-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI S. V. MEHROTRA , ACCOUNTANT MEMBER AND SHRI KULBHARAT , JUDICIAL MEMBER I.T.A .NO. - 1250/DEL/2011 (ASSESSMENT YEAR - 2007 - 08) ACIT VS. M/S GSC TOUGHENED CIRCLE - 12 (1) GLASS P. LTD. NEW DELHI. 802, ARJUN NAGAR, BHISAM PITAHMAH MARG, NEW DELHI. PAN:AA ACG0050D (APPELLANT) (RESPONDENT) REVENUE BY: - S H.P. DAM. KAN UNJNA , SR. DR ASSESSEE BY: - NONE DATE OF HEARING: 02 /0 3 /2015 DA TE OF PRONOUNCEMENT: 04 /03 /2015 ORDER PER KULBHARAT , JM. THIS APPEAL HAS BEEN HAS BEEN PREFERRED BY THE REVENUE AGAINST THE ORDER OF CIT (APPEALS) - XXVI , NEW DELHI DATED 09 . 12 .201 0 IN APPEAL NO.3 9 7/09 - 10 FOR ASSESSMENT YEAR 2007 - 08. THE PRESENT APPEAL WAS DECIDED VIDE ORDER DATED 12.5.2011. THE TRIBUNAL HAD DECIDED GROUND NO. 1 & 2 BUT GROUND NO. 3 WAS NOT DECIDED . T HEREFORE, THE REVENUE FILED MISCELLANEOUS APPLICATION NO. 14/DEL/2012 SEEKING RECALLING OF THE ORDER FOR ADJUDICATING THE GROUND NO.3. 2. AFTER CONSIDERING RIVAL CONTENTION THIS TRIBUNAL WAS PLEASED TO ALLOW M.A.NO. 14/DEL/2011 VIDE ORDER DATED 05.02.2013. ACCORDINGLY THE APPEAL WAS 2 FIXED FOR HEARING FOR ADJUDICATI ON OF GROUND NO. 3. THE GROUND NO. 3 OF THE APPEAL READS A S UNDER: 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.1,00,00/ - MADE BY THE AO ON ACCOUNT OF CONVEYANCE AND TRAVELLING EXPENDITURE. 3. THE LD. SR. DR SUPPORTED THE ORDER OF THE AO AND SUBMITTED THAT THE AO MADE ADDITION OF RS. 2 LAC ON ACCOUNT OF UNVOUCHED AND UNVERIFIABLE EXPENSES HE SUBMITTED THAT LD. CIT(A) WAS NOT JUSTIFIED IN RESTRICTING THE SAME TO RS.1 LAC. 4. WE HAVE HEARD THE LD. SR. DR OF REVENUE AND PERUSED THE RELEVANT MATERIAL PLACED ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES BELOW. IT IS NOT DISPUTED BY THE REVENUE THAT DISALLOWANCE WAS MADE ON ADHOC BASIS THE AO HAS NOT GIVEN ANY FINDING AS TO WHAT EXPENSES WERE NOT VERIFIABLE AND HA S MADE DISALLOWANCE MERELY ON THE BASIS OF SURMISES, SUCH CASUAL APPROACH CANNOT BE SUSTAINED. T HEREFORE, WE DO NOT SEE ANY REASON TO INTERFERE IN THE ORDER OF THE LD. CIT(A), THE SAME IS HEREBY UPHELD AND THIS GROUND OF APPEAL HAS BEEN REJECTED. 5 . IN TH E RESULT, THE APPEAL OF THE REVENUE IS REJECTED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 /0 3 /2015. SD/ - SD/ - ( S. V. MEHROTRA ) ( KULBHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04 /0 3 /2015 *AK VERMA* 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR 4 DATE INITIAL 1. DRAFT DICTATED ON 02/03/2015 PS 2. DRAFT PLACED BEFORE AUTHOR 02/03/2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.