M/s. Ghanshyam Dall Mill, V. ITO,

ITA 15/JAB/2010

• Counselvise Citation: 1522714 RSA 2010
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: H P VERMA
• Keywords: Opportunity of being heard

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO.15/JAB/2010 A.Y. 2006-07 M/S. GHANSHYAM DAL MILLS, BANKHEDI PAN AAFFG 4517 P ... APPELLANT VS ITO-ITARSI ... RESPONDENT APPELLANT BY : SHRI H.P. VERMA & SHRI ASHISH GOYAL RESPONDENT BY : SHRI ARUN DEWAN DATE OF HEARING : 3.11.2011 DATE OF PRONOUNCEMENT : 4.11.2011 O R D E R PER JOGINDER SINGH THIS IS AN APPEAL BY THE ASSESSEE CHALLENGING THE ORDER DATED 16.12.2009 OF THE LEARNED COMMISSIONER OF INC OME TAX- I, BHOPAL MAINLY ON THE GROUND THAT ON THE FACTS AN D IN THE CIRCUMSTANCES OF THE CASE, THE LD. FIRST APPELLATE AUTHORITY ERRED 2 IN CONFIRMING THE ADDITION OF RS.2,50,000/- ON ACCO UNT OF MEDICAL EXPENSES OF ONE OF THE WORKERS OF THE FIRM DISALLOWED BY THE LD. ASSESSING OFFICER WITHOUT PROPERLY APPRE CIATING THE FACTS OF THE CASE. 2. DURING HEARING OF THIS APPEAL, WE HAVE HEARD SHR I H.P. VERMA ALONG WITH SHRI ASHISH GOYAL, LEARNED COUNSEL FOR THE ASSESSEE AND SHRI ARUN DEWAN, LEARNED SR. DR. AT TH E OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT ONE OF THE EMPLOYEE/WORKER SERIOUSLY INJURED WHILE PERFORMING HIS DUTIES AND MEDICAL EXPENSES WERE INCURRED ON HIS TREATMENT . THE TREATMENT WAS CLAIMED TO BE DONE AT NAGPUR AS LESSE R MEDICAL FACILITIES WERE AVAILABLE IN HOSHANGABAD. PLEA WAS ALSO RAISED THAT THE PARTNER OF ASSESSEE FIRM REQUESTED THE REL ATIVES OF INJURED EMPLOYEE TO LOOK AFTER HIM AND TO PAY THE M EDICAL BILLS WHICH WERE ARGUED TO BE REFUNDABLE TO THEM. THE LEA RNED COUNSEL FOR THE ASSESSEE ALSO INVITED OUR ATTENTION TO THE VARIOUS EXPENSES UNDER VARIOUS HEADS AS HAS BEEN ME NTIONED AT PAGE 4 OF THE IMPUGNED ORDER. THE IMPUGNED AMOUN T WAS ARGUED TO BE REPAID TO THE RELATIVES IN LUMP SUM. I T WAS CLAIMED 3 THAT THE MEDICAL RECEIPTS WERE ALSO PRODUCED BEFORE THE REVENUE AUTHORITIES. HOWEVER, THE LD. SR. DR DEFEND ED THE IMPUGNED ORDER BY CONTENDING THAT FIRST OF ALL, THE RE WAS NO URGENCY TO GET THE TREATMENT IN NAGPUR AND THE WORK ER WOULD HAVE BEEN TREATED IN HOSHANGABAD AND SECONDLY, THER E IS NO PROOF OF MEDICAL EXPENSES. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USED THE MATERIAL AVAILABLE ON FILE. IN VIEW OF THE ABOV E AND WITHOUT GOING INTO MERITS OF THE APPEAL, WE DIRECT THE ASSE SSEE TO PRODUCE THE NECESSARY PROOF OF MEDICAL EXPENSES BEF ORE THE LD. ASSESSING OFFICER WHO WILL EXAMINE THE SAME AND WIL L DECIDE IN ACCORDANCE WITH LAW. HOWEVER, IN PRINCIPLE, WE ARE IN AGREEMENT WITH THE ARGUMENT OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE MEDICAL EXPENSES, IF ANY, PAID FO R THE TREATMENT OF THE WORKER ARE ALLOWABLE EXPENSES. THE LD. ASSESSING OFFICER WILL EXAMINE THE AUTHENTICITY OF SUCH MEDICAL EXPENSES AND WILL DECIDE ACCORDINGLY FOR WHICH DUE OPPORTUNITY OF BEING HEARD BE PROVIDED TO THE ASSESSEE WITH FUR THER LIBERTY TO FURNISH EVIDENCE, IN ANY, IN SUPPORT OF THEIR CL AIM. 4 FINALLY, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE O F LEARNED REPRESENTATIVES FROM BOTH THE SIDES AT THE CONCLUSION OF THE HEARING. SD SD (R.C.SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 4.11.2011 COPY TO: APPELLANT, RESPONDENT, CIT, CIT(A), DR, GU ARD FILE