Shri Anilkumar Ishwarbhai Bhoi, Baroda V. The Income Tax Officer, Ward-1, Godhra

ITA 1833/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8383 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 16-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO. 1833/AHD/2014 (ASSESSMENT YEAR: 2010-11) SHRI ANILKUMAR ISHWARBHAI BHOI SHANTIVAN APARTMENT, NEAR ADARSH SCHOOL, VARGHADI ROAD, LUNAWADA 389230 APPELLANT VS. INCOME TAX OFFICER, WARD-1,GODHRA RE SPONDENT PAN: ACHPB6290Q /BY ASSESSEE : SHRI PARIN SHAH, A.R. /BY REVENUE : SHRI V. K. SINGH, SR. D.R. /DATE OF HEARING : 05.10.2017 /DATE OF PRONOUNCEMENT : 10.10.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE CIT(A)-V, BARODAS ORDER DATED 19.03.2014 IN CASE N O. CAB(A)-V/161/13-14, UPHOLDING ASSESSING OFFICERS ACTION DISALLOWING AN AMOUNT OF RS.1,27,484/- AS EXPENDITURE INCURRED FOR CONVEYANCE EXPENSES AND RS .63,742/- UNDER THE HEAD BUSINESS PROCUREMENT, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH SIDES. CASE FILE PERUSED. ITA NO. 1833/AHD/14 [SHRI ANILKUMAR ISHWARBHAI BHOI VS. ITO] A.Y. 2010-11 - 2 - 2. LEARNED COUNSEL REPRESENTING ASSESSEE STATES AT THE OUTSET THAT BOTH THE LOWER AUTHORITIES HAVE DISALLOWED ASSESSEES CLAIM TO HAV E INCURRED THE IMPUGNED EXPENDITURE FOR CONVEYANCE AND BUSINESS PROCUREMENT WHILE DISCHARGING HIS DUTIES AS LIC DEVELOPMENT OFFICER. HE THEREAFTER CONCEDES THAT HONBLE APEX COURTS JUDGMENT IN T. K. GINARAJAN VS. CIT (2013) 36 TAXMA NN.COM 583 (SC) SQUARELY APPLIES HEREIN AS THERE IS NO EVIDENCE IN SUPPORT O F THE IMPUGNED CONVEYANCE AND EXPENDITURE CLAIM. WE APPRECIATE THIS FAIR STAND A ND UPHOLD LEARNED CIT(A)S LOWER APPELLATE FINDINGS AFFIRMING ASSESSING OFFICE RS ACTION AS PER HONBLE APEX COURTS DECISION HEREINABOVE. 3. THIS ASSESSEES APPEAL IS DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 10 TH DAY OF OCTOBER, 2017.] SD/- SD/- ( MANISH BORAD ) ( S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL M EMBER AHMEDABAD: DATED 10/10/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 45 / GUARD FILE. BY ORDER / . // . /0