M/s Atease Fashions P. Ltd., Kolkata V. D.C.I.T.,Circle-11, Kolkata

ITA 179/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2131 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 01-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHURY CIT SR DR R
• Assessee Lawyers: ANIL KOCHHAR
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER] I.T.A. NO. 179/KOL/2019 ASSESSMENT YEAR: 2005-06 M/S. ATEASE FASHIONS PVT. LTD...........APPELLANT 22, LINDSAY STREET KOLKATA 700 087 [PAN : AACCA 5418 M] DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11, KOLKATA............................RESPONDENT APPEARANCES BY: SHRI ANIL KOCHHAR, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI ROBIN CHOUDHURY, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 12 TH , 2019 DATE OF PRONOUNCING THE ORDER : JUNE 19 TH , 2019 O R D E R PER J. SUDHAKAR REDDY :- 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. 18/12/2018, FOR THE ASSESSMENT YEAR 2005-06. 2. THE SOLE ISSUE THAT ARISES FOR MY ADJUDICATION IS AS TO WHETHER THE LD. CIT(A) WAS RIGHT IN CONFIRMING THE DISALLOWANCE OF RS.1,68,350/- MADE BY THE ASSESSING OFFICER OUT OF THE TOTAL REPAIRS AND MAINTENANCE EXPENDITURE CLAIMED BY THE ASSESSEE. THE ASSESSEES CASE IS THAT, THE REPAIRS AND MAINTENANCE EXPENDITURE IS INCURRED ON A SHOWROOM MEASURING 10,000 SQ.FT. AND THE DISALLOWANCE IS ARBITRARY. THE LD. D/R POINTS OUT THAT THE EXPENDITURE IN QUESTION IS INCURRED ON ACCOUNT OF ACQUISITION OF NEW FURNITURE FOR RENOVATION OF SHOWROOM AND HENCE IT IS IN THE CAPITAL FIELD. THE ITEMS ON WHICH THE EXPENDITURE HAS BEEN INCURRED IS LISTED OUT IN PAGE 3 PARA 7 OF THE ASSESSMENT ORDER. A PERUSAL OF THE SAME DOES NOT TAKE ME TO A CONCLUSION THAT THESE ARE NEW FURNITURE. RATHER THESE ITEMS/MATERIALS WERE USED 2 I.T.A. NO. 172/KOL/2019 ASSESSMENT YEAR: 2013-14 BHOLA PRASAD SHAW FOR THE REPAIR AND MAINTENANCE OF THE SHOWROOM. THUS, THE DISALLOWANCE IN QUESTION, IN MY VIEW, IS BAD IN LAW AND HENCE DELETED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED. KOLKATA, THE 19 TH DAY OF JUNE, 2019. SD/- [ J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 19.06.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. BHOLA PRASAD SHAW 55/52, B.T. ROAD TITAGARH KOLKATA 700 119 2. INCOME TAX OFFICER, WARD-51(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES