Mahendra Kumar Surana , Kolkata V. ITO, Ward - 45(1), , Kolkata

ITA 2064/KOL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6742 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-02-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 01-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SHAH JCITSRDR
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2064/KOL/2018 ASSESSMENT YEAR:2012-13 MAHENDRA KR. SURANA C/O D.J. SHAH & CO. KALYAN BHAVAN, 2 ELGIN ROAD, KOLKATA-20 [ PAN NO.ALUPS 9272 K ] / V/S . INCOME TAX OFFICER, WARD-45(1), 3, GOVERNMENT P)LACE (W), KOLKATA-700001 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI MIRAJ.D SHAH, ADVOCATE /BY RESPONDENT SHRI C.J. SHAH, JCIT-SR-DR /DATE OF HEARING 25-02-2019 /DATE OF PRONOUNCEMENT 28-02-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-1, KOLKATAS O RDER DATED 29.08.2018 PASSED IN CASE NO.1118/CIT(A)-13/W-45(1)/KOL/2014-15, INVOLV ING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEES FAIR ENOUGH AT THE OUTSET IN NOT PRESSING FOR HIS THIRD SUBSTANTIVE GROUND SEEKING TO DELETE DISALLOWANCE OF 530/- ON ACCOUNT OF INTEREST OF PROPERTY TAX IN VIEW OF SMALLNESS OF AMOUNT INVOLVED. 3. COMING TO NEXT FOUR SUBSTANTIVE GROUNDS INVOLVIN G CARRIAGE FORWARD EXPENSES, MOTOR CAR EXPENSES, TELEPHONE COMMUNICATION CHARGES AND WELFARE EXPENSES DISALLOWANCE @ 10% INI FIRST AND FOURTH OF 20% IN S ECOND AND THIRD HEADS INVOLVING SUMS OF 22,641/-, 16,439/-, 19,110/- & 17,199/-; RESPECTIVELY. I FIND THAT NEIT HER ITA NO.2064/KOL/2018 A.Y. 2012-13 MAHENDRA KR. SURANA VS. ITO WD-45(1), KOL. PAGE 2 THE ASSESSEE HAS BEEN ABLE TO PROVE ITS CASE BY WAY OF COGENT SUPPORTIVE EVIDENCE NOR LOWER AUTHORITIES HAVE DRAWN ANY COMPARABLE INSTANC E IN ANY PRECEDING OR SUCCEEDING ASSESSMENT YEAR REGARDING THE VERY HEADS. I TAKE IN TO ACCOUNT ALL THESE FACTS AND CIRCUMSTANCES TO REDUCE ALL FOUR INSTANT DISALLOWAN CE(S) TO THAT 50% OF THE AMOUNT INVOLVED ONLY. THE ASSESSING OFFICER IS DIRECTED TO FRAME THE CONSEQUENTIAL COMPUTATION. IT IS MADE CLEAR THAT INSTANT ESTIMATI ON SHALL NOT BE TREATED AS PRECEDENT IN ANY OTHER ASSESSMENT YEAR. 4. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOV E TERMS. ORDER PRONOUNCED IN OPEN COURT ON 28/02/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS - 28/02/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-MAHENDRA KR. SURANA C/O D.J. SHAH & CO. KALYAN BHAVAN 2 ELGIN ROAD, KOLKATA-20 2. /RESPONDENT-ITO WARD-45(1), 3, GOVT. PLACE (W), KOL KATKA-001 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ / ',