Sri Goutam Pal, Paschim Medinipur V. D.C.I.T, Circle-1, Midnapore

ITA 2159/KOL/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8677 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 18-09-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANRA
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA [BEFORE SHRI J. SUDHAKAR REDDY, HONBLE ACCOUNTANT MEMBER] I.T.A. NO. 2159/KOL/2019 ASSESSMENT YEAR: 2008-09 SHRI GOUTAM PAL...............APPELLANT P.O. ALIGUNJ MIDNAPUR SADAR TURKA LODGE MIDNAPORE PASCHIM MIDNAPORE 721 101 [PAN: AFFPP 2619 N] VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, MIDNAPORE...........................RESPONDENT APPEARANCES BY: SHRI SUNIL SURANA, FCA, APPEARED ON BEHALF OF THE ASSESSEE. SHRI JAYANTA KHANRA, JCIT, D/R, APPEARING ON BEHALF OF THE REVENUE DATE OF CONCLUDING THE HEARING : JANUARY 9 TH , 2020 DATE OF PRONOUNCING THE ORDER : JANUARY 15 TH , 2020 O R D E R PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 25, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30/05/2019, FOR THE ASSESSMENT YEAR 2008-09. 2. AFTER HEARING RIVAL CONTENTIONS, I AM OF THE CONSIDERED OPINION THAT INTEREST OF JUSTICE WOULD BE MET IF THE ADHOC DISALLOWANCE IS REDUCED FROM 10% TO 5% ON EXPENSES CLAIMED FOR TELEPHONE, TRAVELLING, GENERAL EXPENSES, REPAIRS AND MAINTENANCE AND FUEL EXPENSES. 3. AS REGARDING THE ADHOC DISALLOWANCE OF AUTO HIRE EXPENSES, I FIND NO JUSTIFICATION IN THIS ADHOC DISALLOWANCE AS THE FACT IS THAT THE QUANTUM OF EXPENDITURE IS REDUCED DURING THE YEAR. THUS, I DELETE THIS DISALLOWANCE AND ALLOW THIS GROUND OF THE ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED PART. KOLKATA, THE 15 TH DAY OF JANUARY, 2020. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 15.01.2020 {SC SPS} C OPY OF THE ORDER FORWARDED TO: 1. SHRI GOUTAM PAL P.O. ALIGUNJ MIDNAPUR SADAR TURKA LODGE MIDNAPORE PASCHIM MIDNAPORE 721 101 2. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 OPY OF THE ORDER FORWARDED TO: 721 101 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1, MIDNAPORE 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES I.T.A. NO. 2159/KOL/2019 ASSESSMENT YEAR: 2008-09 SHRI GOUTAM PAL TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES