Sri Haridas Chakraborty, North 24 Parganas V. I.T.O Wd - 49(1),kolkata., Kolkata

ITA 157/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91982 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 18-01-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 37; 142(1)

Judgement Text

I.T.A. NO . 1 57 / KOL ./20 1 3 ASSESSMENT YEAR: 200 5 - 200 6 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER I.T.A. NO. 1 57 / KOL / 20 1 3 ASSESSMENT YEAR : 200 5 - 20 0 6 SRI HARIDAS CHAKRABORTY,..... .............. ........ . APPELLANT GANDHI PALLY, CHALTET ALA, P.O. BONGAON, NORTH 24 - PARGANAS - 743 235 [ PAN : A EHPC 8067 N ] - VS. - INCOME TAX OFFICER................................ , . ...... ..... . RESPONDENT WARD - 49(1) , KOLKATA , UTTARAYAN, ULTADANGA, KOLKATA - 700 054 APPEARANCES BY: N O N E , FOR THE ASSESSE E S MT. MADHUMALATI GHOSH , JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 01 , 2 01 5 DATE OF PRONOUNCING THE ORDER : JUNE 01 , 201 5 O R D E R THIS APPEAL HAS BEEN FILED BY THE ASSESSE E AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX ( APPEALS) - XXX I I, KOLKATA D ATED 31 . 10 .20 1 2 FOR THE ASSESSMENT YEAR 200 5 - 0 6. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN TH E CASE WAS CALLED FOR HEARING. I , THEREFORE, DECIDED TO DISPOSE OF THE APPEAL AFTER HEARING THE LD. D.R. AND THE MATERIAL AVAILABLE ON RECORD. 3. THE ONLY ISSUE INVOLVED IN THIS APPEAL RELATES TO THE DISALLOWANCE OF THE LORRY HIRE CHARGES. BRIEF FACTS RELATING TO THIS GROUND ARE THAT THE ASSESSING OFFICER NOTED THAT THE ASSESSEE HAS CLAIMED LORRY HIRE CHARGES OF RS.21,45,402/ - AGAINS T THE RECEIPT OF RS.22,32,720/ - . THE ASSESSING OFFICER ISSUED NOTICE UNDER SECTION 142(1) AND ALSO ASKED FOR THE DETAILS OF THE LORRY CHARGES PAID AND RECEIVED. IN THE ABSENCE OF ANY DETAILS BEING I.T.A. NO . 1 57 / KOL ./20 1 3 ASSESSMENT YEAR: 200 5 - 200 6 PAGE 2 OF 3 FILED AND ANY EXPLANATION, THE ASSESSING OFFICER AFTER GIVI NG OPPORTUNITY TO THE ASSESSEE DISALLOWED 20% OF THE EXPENDITURE OF RS.21,45,402/ - . THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(APPEALS). BEFORE THE CIT(APPEALS) ALSO, THE ASSESSEE COULD NOT PRODUCE THE DETAILS AS WELL AS THE EVIDENCES IN SUPPORT OF THE CLA IM OF EXPENDITURE. THE CIT(APPEALS), THEREFORE, SUSTAINED THE ADDITION TO THE EXTENT OF RS.4,29,080/ - . 4. AFTER HEARING THE LD. D.R. AND GOING THROUGH THE ORDER OF THE TAX AUTHORITIES BELOW, I NOTED THAT THE ASSESSING OFFICER HAS GIVEN SUFFICIENT OPPORTUN ITY TO THE ASSESSEE TO PROVE THE GENUNITY OF THE EXPENDITURE INCURRED BY HIM. WHEN AN ASSESSEE CLAIMS EXPENDITURE UNDER SECTION 37 OF THE INCOME TAX ACT, THE ONUS IS ON THE ASSEESSEE TO PROVE THE GENUNITY OF THE EXPENDITURE. SINCE THE ASSESSEE BEFORE US AL SO DID NOT APPEAR, THE ASSESSING OFFICER HAD DISALLOWED 20% OF THE LORRY HIRE CHARGES, I REDUCE IT TO 10% OF THE LORRY HIRE CHARGES KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE CASE AS WELL AS THE NATURE OF BUSINESS OF THE ASSESSEE. I, THEREFORE, DIR ECT THE A SSESSING OFFICER T O RESTRICT THE DISALLOWANCE TO 1 0% OF THE LORRY HIRE CHARGES I.E. RS.2,14,540 / - . THE BALANCE OF THE DISALLOWANCE STANDS DELETED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED AS INDICATED ABOVE. ORDER P RONOUNCED IN THE OPEN COURT ON JUNE 0 1 , 201 5 . SD/ - P.K. BANSAL ( ACCOUNTANT MEMBER) KOLKATA, THE 1 ST D AY OF JUNE , 201 5 COPIES TO : (1) SRI HARIDAS CHAKRABORTY, GANDHI PALLY, CHALTETALA, P.O. BONGAON, NORTH 24 - PARGANAS - 743 235 (2) INCOME TAX OFFICER , WARD - 49(1), KOLKATA, UTTARAYAN, ULTADANGA, KOLKATA - 700 054 I.T.A. NO . 1 57 / KOL ./20 1 3 ASSESSMENT YEAR: 200 5 - 200 6 PAGE 3 OF 3 (3) COMMISSIONER OF INCOME - TAX (APPEALS) (4) COMMISSIONER OF INCOME TAX ( 5 ) THE DEPARTMENTAL REPRESENTATIVE ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA B ENCHES, KOLKATA LAHA/SR. P.S .