Tiriyogi Narayan Singh, Kolkata V. I.T.O., Ward - 28(2), Kolkata

ITA 2267/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5308 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 05-11-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCITSRDR
• Assessee Lawyers: BRIJESH KR SINGH; SUBASH AGRWAL
• Keywords: Depreciation
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.2267/KOL/2018 ASSESSMENT YEAR:2012-13 TIRIYOGI NARAYAN SINGH C/O SUBASH AGARWAL & ASSOCIATES, ADVOCATES SIDDHA GIBSON, 1, GIBSON LANE, SUITE, 213, 2 ND FLOOR, KOLKATA-69 [ PAN NO.APMPS 8395 D ] / V/S . INCOME TAX OFFICER, WARD-28(2), BAMBOO VILLA, 169, A.J.C. BOSE ROAD, KOLKTA- 700014 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI SUBASH AGRWAL ADVOCATE & SHRI BRIJESH KR. SINGH, ADVOCATE /BY RESPONDENT SHRI C.J. SINGH, JCIT-SR-DR /DATE OF HEARING 05-03-2019 /DATE OF PRONOUNCEMENT 15-05-2019 /O R D E R THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 , ARISES AGAINST THE COMMISSIONER OF INCOME-TAX (APPEALS)-09, KOLKATAS ORDER DATED 27.09.2018 PASSED IN CASE NO.65/CIT(A)-9/WD-28(2)/2014-15/KOL, INVOL VING 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 FIRST SUBSTANTIVE GROUND CHALLEN GES BOTH THE LOWER AUTHORITIES ACTION DISALLOWING HIS DEPRECIATION OF 60,375/- IN RESPECT OF PLATES USED IN TRANSPORT VEHICLE FOR THE SOLE REASON THAT HE COULD NOT PROVE THE SAME TO HAVE BEEN PUT TO USE ON OR BEFORE 31.03.2012. I FIND NO MERIT TO AGREE WITH THE IMPUGNED DEPRECIATION DISALLOWANCE. THERE IS NO DISPUTE THAT THIS ASSESSE E RUNS TRUCKS IN TRANSPORT BUSINESS WHEREIN SUCH KIND OF PLATE EXPENDITURE IS ALWAYS IN CURRED FOR SMOOTH FUNCTIONING OF ITA NO.2267/KOL/2018 A.Y. 2012-13 TIRIYOGI NARAYAN SINGH VS. ITO WD-28(2), KOL. PAGE 2 THE HEAVY VEHICLES. HE HAD ALREADY FILED THE CORRES PONDING DETAILS IN RELATION TO IMPUGNED CLAIM IN REVISED DEPRECIATION CHART WHICH HAS NOWHERE BEEN DEALT WITH IN EITHER OF THE TWO LOWER AUTHORITIES PROCEEDINGS. I THEREFORE DELETE THE IMPUGNED DISALLOWANCE OF 60,375/-/- 3. NEXT COMES CORRECTNESS OF BOTH THE LOWER AUTHORI TIES ACTION DISALLOWING TRUCKS RUNNING AND TYRE EXPENSES OF 2,12,098/- AND 2,83,138/-; RESPECTIVELY ON ESTIMATION BASIS. THERE IS NO DOUBT THAT NEITHER OF THE LOWER AUTHORITIES HAVE ESTIMATED THE IMPUGNED DISALLOWANCE(S) BASED ON ANY COGENT MA TERIAL. THE FACT ALSO REMAINS THAT ASSESSEE HAS NOT BEEN ABLE TO PROVE HIS CLAIM IN ISSUE BY FILING ALL CORRESPONDING EVIDENCE. I THEREFORE TAKE INTO ACCOUNT ALL THESE F ACTS AND CIRCUMSTANCES TO RESTRICT THE IMPUGNED DISALLOWANCE(S) TO THE EXTENT OF 50,000/- ONLY. THE ASSESSEE GETS PART RELIEF THEREFORE. 4. THIS ASSESSEES APPEAL IS PARTLY ALLOWED IN ABOV E TERMS. ORDER PRONOUNCED IN OPEN COURT ON 15/05/2019 S D/- (S.S. GODARA) JUDICIAL M EMBER KOLKATA, *DKP/SR.PS - 15/05/2019 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-TIRIYOGI NARAYAN SINGH, C/O SUBASH AGARW AL & ASSOCIATES ADVOCATES SIDD HA GIBSON, 1, GIBSON LANE, SUITE 213, 2 ND FLOOR, KOLKTA- 69 2. /RESPONDENT-ITO, WARD-218(2), BAMBOO VILLA, 169 AJC BOSE ROAD, KOK-14 3. ' % / CONCERNED CIT 4. % - / CIT (A) 5. & ))' , ' / DR, ITAT, KOLKATA 6. + / GUARD FILE. BY ORDER/ , /TRUE COPY/ ',