GNB Motors Pvt. Ltd., Kolkata V. DCIT, CIR-13(1), KOLKATA, Kolkata

ITA 1331/KOL/2016

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8773 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 14-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER CIT SR DR REV
• Assessee Lawyers: AMITAVA BOSE
• Keywords: Onus to prove
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA D BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER] I.T.A. NO. 1331/KOL/2016 ASSESSMENT YEAR: 2011-12 GNB MOTORS PVT. LTD................APPELLANT P-15 INDIA EXCHANGE PLACE EXTN TODI MANSION 9H FLOOR KOLKATA 700 073 [PAN : ACEPC 8818 Q] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-13(1), KOLKATA.....RESPONDENT APPEARANCES BY: SHRI AMITAVA BOSE, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : NOVEMBER 6 TH , 2018 DATE OF PRONOUNCING THE ORDER : DECEMBER 19 TH , 2018 O R D E R PER S.S. VISWANETHRA RAVI, JM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 5, KOLKATA, (HEREINAFTER THE LD. CIT (A)), PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 09/05/2016, FOR THE ASSESSMENT YEAR 2011-12. 2. THE ASSESSEE IS A COMPANY AND IS IN THE BUSINESS OF AUTOMOBILE DEALERSHIP. THE SOLE ISSUE THAT ARISES FOR OUR CONSIDERATION IS THE ADHOC DISALLOWANCE MADE BY THE ASSESSING OFFICER OF FREIGHT AND DELIVERY CHARGES, TRAVELLING EXPENSES AND MISCELLANEOUS EXPENSES. THE ASSESSING OFFICER MADE THE DISALLOWANCE ON THE GROUND THAT THE ASSESSEE FAILED TO PRODUCE BILLS AND VOUCHERS. ON APPEAL, THE LD. FIRST APPELLATE AUTHORITY OBSERVED THAT, DURING THE APPELLATE PROCEEDING THIS ISSUE WAS RAISED BUT NO EFFORTS WERE MADE BY THE ASSESSEE TO PRODUCE THE BILLS AND VOUCHERS. HE HELD THAT THE DISALLOWANCE IS REASONABLE. 2.1. AGGRIEVED THE ASSESSEE IS BEFORE US. 2 I.T.A. NO. 1331/KOL/2016 ASSESSMENT YEAR: 2011-12 GNB MOTORS PVT. LTD 3. THE CONTENTIONS OF THE ASSESSEE IS THAT ALL THE BILLS AND VOUCHERS WERE PRODUCED BEFORE THE ASSESSING OFFICER. THE ASSESSING OFFICER AS WELL AS THE LD. CIT(A) HAVE RECORDED OTHERWISE. THE ASSESSEE SUBMITS THAT ADHOC DISALLOWANCE IS BAD IN LAW AND THAT THE DISALLOWANCE SHOULD BE MADE BASED ON DEFECTIVE VOUCHERS AND NOT ON ADHOC BASIS. HE RELIED ON CERTAIN DECISIONS IN SUPPORT OF HIS CONTENTIONS. THE LD. D/R, RELIES ON THE ORDER OF THE LD. CIT(A) AND SUBMITS THAT THE ASSESSEE HAS NOT DISCHARGED THE BURDEN OF PROOF THAT LAY ON HIM ON THIS ISSUE. IN VIEW OF THE CONCURRENT FINDINGS OF THE LOWER AUTHORITIES THAT THE ASSESSEE HAS NOT PRODUCED ALL THE BILLS AND VOUCHERS BEFORE THE AUTHORITIES, WE DO NOT INTERFERE IN THESE FINDINGS OF THE LD. CIT(A). THE DISALLOWANCES MADE, ARE REASONABLE. THE ASSESSEE HAS FAILED TO DISCHARGE THE ONUS THAT LAY ON IT. UNDER THESE CIRCUMSTANCES, WE UPHOLD THE ORDER OF THE LD. CIT(A) AND DISMISS THIS APPEAL OF THE ASSESSEE. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. KOLKATA, THE 19 TH DAY OF DECEMBER, 2018. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19.12.2018 {SC SPS} 3 I.T.A. NO. 1331/KOL/2016 ASSESSMENT YEAR: 2011-12 GNB MOTORS PVT. LTD COPY OF THE ORDER FORWARDED TO: 1. GNB MOTORS PVT. LTD P-15 INDIA EXCHANGE PLACE EXTN TODI MANSION 9H FLOOR KOLKATA 700 073 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-13(1), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES