Swapan Ghosh , Howrah V. ACIT, Circle - 47, Kolkata , Kolkata

ITA 1331/KOL/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4275 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-06-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DILIP KUMAR MITRA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.1331/KOL/2018 ASSESSMENT YEAR:2013-14 SWAPAN GHOSH C/O SRI S.L. KOCHAR, ADVOCATE, 5, ASHUTOSH CHOWDHURY AVENUE, KOLKATA-19 [ PAN NO.AEMPG 2569N ] / V/S . ACIT, CIRCLE-47, 3, GOVT. PLACE (WEST), KOLKATA-700001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI ANIL KOCHAR, ADVOCATE /BY RESPONDENT SHRI DILIP KUMAR MITRA, ADDL. CIT-DR /DATE OF HEARING 19-09-2018 /DATE OF PRONOUNCEMENT 10-10-2018 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-14, KOLKATAS ORDER DATED 26.04.2018 PASSED IN CASE NO.07/CIT(A)-14/CIR-47/2016-17 INVOLVING P ROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES ONLY GRIEVANCE RAISED IN THE INST ANT APPEAL CHALLENGING CORRECTNESS OF BOTH THE LOWER AUTHORITIES DISALLOWI NG ITS TRANSPORT, CARRIAGE OUTWARD, CARRIAGE INWARD, WAGES CLAIMED OF 18,73,088/-, 5,28,210/-, 4,33,945/- & 3,00,958/-; RESPECTFULLY AGGREGATING TO 31,36,201/- @ 20% COMING TO 6,27,240/- DURING THE COURSE OF ASSESSMENT AS AFFIRMED IN THE LOWER APPELLATE PROCEEDINGS. I FIND THAT NEITHER THE ASSESSEE HAS BEEN ABLE TO PROVE TH E IMPUGNED EXPENSES TO HAVE BEEN ACTUALLY INCURRED FOR THE PURPOSE OF ITS MANUFACTUR ING BUSINESS SINCE INVOLVING CASH ITA NO.1331/KOL/2018 A.Y. 2013-14 SWAPAN GHOSH VS. ACIT, CIR-47, KOL. PAGE 2 PAYMENTS NOR THE LOWER AUTHORITIES HAVE DRAWN ANY C OMPARISON CHART VIS--VIS THE CORRESPONDING CLAIMS IN PROCEEDING AND SUCCEEDING A SSESSMENT YEARS. I THEREFORE RESTRICT THE IMPUGNED DISALLOWANCE @ 20% TO @ 5% ON LY WITH A RIDER SAME SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER CASE. THE AS SESSEE GETS PART RELIEF THEREFORE IN ABOVE TERMS. 3. THIS ASSESSEES APPEAL IS ACCEPTED PARTLY. ORDER PRONOUNCED IN OPEN COURT ON 10/10/2018 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 10/10/2018 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-SWAPAN GHOSH, C/O SRI S.L. KOCHAR, ADVOC ATE, 5, ASHUTOSH CHOWDHURY AV ENUE, KOLKATA-19 2. /RESPONDENT-ACIT, CIRCLE-47, 3 GOVT. PLACE (WEST), KOLKATA-001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ',