M/s. Maa Tara Transport Co., Burnpur V. I.T.O., Ward - 2(2), Asansol, Asansol

ITA 1273/KOL/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7208 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MD GUYAS UDDIN
• Assessee Lawyers: BARSAN CHATTERJEE
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1273/KOL/2018 ASSESSMENT YEAR:2011-12 MAA TARA TRANSPORT CO. GOURANGA SEN SARANI, RADHANAGAR ROAD, BURNPUR, DIST. PASCHIM BARDHAMAN, PIN-713325 [ PAN NO.AAMFM 3326 M ] / V/S . INCOME TAX OFFICER, WARD-2(2), PARMER BUILDING, 54, GT ROAD, ASANSOL-4 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI BARSAN CHATTERJEE, ASSESSEE /BY RESPONDENT MD.GUYAS UDDIN, ADDL. CIT-DR /DATE OF HEARING 13-09-2018 /DATE OF PRONOUNCEMENT 28-09-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-ASANSOLS ORDE R DATED 22.03.2018 PASSED IN CASE NO. 177/C.I.T.(A)/ASL/W-2(2)/ASL/14-15 PARTLY UPHOLDING ASSESSING OFFICERS ACTION MAKING DISALLOWANCE @ 20% TO 8% ON TRANSPORT HIRE CHARGES AND REPAIR MAINTENANCE CHARGES DISALLOWANCE @ 10% OF 23,15,895/- TO 8% IN THE LOWER APPELLATE ORDER; RESPECTIVELY INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. I FIND THAT NEITHER THE ASSESSING OFFICER NOR TH E CIT(A) HAVE DRAWN ANY COMPARISON EXERCISE OF THE TWO IMPUGNED CLAIMS IN P RECEDING OR SUCCEEDING ASSESSMENT YEARS. THE ASSESSEE ALSO APPEARS TO HAVE FAILED IN PROVING ITS CASE BY WAY OF SUFFICIENT EVIDENCE / SUPPORTING MATERIALS REGAR DING THESE TWO CLAIMS OF TRANSPORT ITA NO.1273/KOL/2018 A.Y. 2011-12 MAAA TARA TRANSPORT CO. VS. ITO WD-2(2), K OL. PAGE 2 HIRE CHARGES AS WELL AS REPAIR & MAINTENANCE. THE FACT ALSO REMAINS THAT THESE TWO CLAIMS STAND A CCEPTED @ 92%. I TAKE INTO ACCOUNT ALL THESE PECULIAR FACTS AND CIRCUMSTANCES TO RESTRICT THE FORMER DISALLOWANCE OF 14,94,913/- TO LUMP SUM FIGURE OF 5 LAC AND LATTER AMOUNT OF 2,31,590/- TO 1 LAC ONLY WITH A RIDER THAT SAME SHALL NOT BE TREATE D AS A PRECEDENT AGAINST THE TAXPAYERS IN ANY OTHER ASSESSMENT YEAR. THE ASSESS EE GETS PART RELIEF TO THE ABOVE EXTENT QUA BOTH ISSUES. 3. THIS ASSESSEES APPEAL PARTLY ALLOWED IN ABOVE T ERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/09/2018 SD/- (S.S. GODARA) JUDICIAL M EMBER KOLKATA, *DKP/SR.PS - 28/09/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MAA TARA TRANSPORT CO. GOURANGA SEN SARA NI, RADHANAGAR ROAD, BURNP UR, DIST. PASCHIM BARDHAMAN, PIN-713325 2. /RESPONDENT-ITO WARD-2(2), PARMER BUILDING-54, G.T. ROAD, ASANSOL-4 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ',