M/s. Rajinder Service Station, Delhi V. ACIT, New Delhi

ITA 2175/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7280 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Next Hearing Date: 06-01-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 12-04-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R S NEGI SENIOR
• Assessee Lawyers: R K BHALLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH F FF F : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT G.D. AGRAWAL, VICE PRESIDENT AND AND AND AND SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH SHRI KULDIP SINGH, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO . .. . 2175/DEL/2013 2175/DEL/2013 2175/DEL/2013 2175/DEL/2013 ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : ASSESSMENT YEAR : 2008 2008 2008 2008 - -- - 09 0909 09 M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, 2 22 2- -- -SHAM NATH MARG, SHAM NATH MARG, SHAM NATH MARG, SHAM NATH MARG, ALIPUR R ALIPUR R ALIPUR R ALIPUR ROAD, LUDLOW CASTLE, OAD, LUDLOW CASTLE, OAD, LUDLOW CASTLE, OAD, LUDLOW CASTLE, CIVIL LINES, CIVIL LINES, CIVIL LINES, CIVIL LINES, DELHI. DELHI. DELHI. DELHI. PAN : AAAFR7424F. PAN : AAAFR7424F. PAN : AAAFR7424F. PAN : AAAFR7424F. VS. VS. VS. VS. CIT(APPEALS) CIT(APPEALS) CIT(APPEALS) CIT(APPEALS) - -- - XXII, XXII, XXII, XXII, AAYAKAR BHAWAN, LAXMI NAGAR, AAYAKAR BHAWAN, LAXMI NAGAR, AAYAKAR BHAWAN, LAXMI NAGAR, AAYAKAR BHAWAN, LAXMI NAGAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K. BHALLA, CA. RESPONDENT BY : SHRI R.S. NEGI, SENIOR DR. DATE OF HEARING : 06.01.2016 06.01.2016 06.01.2016 06.01.2016 DATE OF PRONOUNCEMENT : 2 22 21 11 1.01.2016 .01.2016 .01.2016 .01.2016 ORDER ORDER ORDER ORDER PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP PER G.D. AGRAWAL, VP : :: :- -- - THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2008-09 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-XXII, N EW DELHI DATED 9 TH NOVEMBER, 2012. 2. THE FIRST GROUND OF THE ASSESSEES APPEAL READS AS UNDER :- ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND UNDER LAW, THE CIT(APPEALS) WAS NOT JUSTIFIED FOR CONFIRMING THE ADDITION OF RS.71,110/- & RS.1,939/-. 3. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE SIDES AND HA VE PERUSED RELEVANT MATERIAL PLACED BEFORE US. THE ASSESSIN G OFFICER HAS DISALLOWED 1/5 TH OUT OF CAR EXPENSES AND TELEPHONE EXPENSES. THE ITA-2175/DEL/2013 2 ASSESSEE IS A PARTNERSHIP FIRM. THE PERSONAL USE OF THE C AR AS WELL AS OF THE TELEPHONE CANNOT BE RULED OUT. THEREFORE, W E DO NOT FIND ANY JUSTIFICATION FOR 1/5 TH DISALLOWANCE OUT OF CAR AND TELEPHONE EXPENSES. THE SAME IS SUSTAINED. GROUND NO.1 IS REJECTED. 4. GROUND NOS.2 & 3 OF THE ASSESSEES APPEAL READ AS UNDER :- 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND UNDER LAW, THE LD.CIT(APPEALS) ERRED IN LAW FOR NOT GRANTING THE CREDIT FOR TDS AND ADVANCE TAX PAID. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND UNDER LAW, THE LD.CIT ERRED FOR NOT CONSIDERING/ALL OWING THE CARRY FORWARD OF PREVIOUS YEARS LOSSES. 5. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE SIDES AND HA VE PERUSED RELEVANT MATERIAL PLACED BEFORE US. WE ARE O F THE OPINION THAT BOTH THE ABOVE MATTERS NEED RE-EXAMINATION AT THE EN D OF THE ASSESSING OFFICER. WE DIRECT THE ASSESSING OFFICER TO EXA MINE THE TAX DEDUCTED AT SOURCE FROM THE ASSESSEE AS ALSO ADVANCE TAX P AID BY THE ASSESSEE AND ALLOW THE CREDIT FOR THE SAME AS PER LAW. S IMILARLY, WE ALSO DIRECT THE ASSESSING OFFICER TO EXAMINE WHETHER THE RE IS ANY CARRY FORWARD LOSS AVAILABLE FROM EARLIER YEARS. IF IT IS SO , THEN SET OFF THE SAME IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DEEMED T O BE PARTLY ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 21.01.2016. SD/- SD/- (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH (KULDIP SINGH ) )) ) ( (( ( G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL G.D. AGRAWAL ) )) ) JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. ITA-2175/DEL/2013 3 COPY FORWARDED TO: - 1. APPELLANT : M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, M/S RAJINDER SERVICE STATION, 2 22 2- -- -SHAM NATH MARG, SHAM NATH MARG, SHAM NATH MARG, SHAM NATH MARG, ALIPUR ROAD, LUDLOW CAS ALIPUR ROAD, LUDLOW CAS ALIPUR ROAD, LUDLOW CAS ALIPUR ROAD, LUDLOW CASTLE, CIVIL LINES, TLE, CIVIL LINES, TLE, CIVIL LINES, TLE, CIVIL LINES, DELHI. DELHI. DELHI. DELHI. 2. RESPONDENT : CIT(APPEALS) CIT(APPEALS) CIT(APPEALS) CIT(APPEALS)- -- -XXII, AAYAKAR BHAWAN, LAXMI NAGAR, XXII, AAYAKAR BHAWAN, LAXMI NAGAR, XXII, AAYAKAR BHAWAN, LAXMI NAGAR, XXII, AAYAKAR BHAWAN, LAXMI NAGAR, DELHI DELHI DELHI DELHI 110 092. 110 092. 110 092. 110 092. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR