Rajiv Agarwal, Kanpur V. Income Tax Officer-3(3), Kanpur

ITA 231/LKW/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4380 (ITAT-LUCKNOW)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH SMC, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER ITA NO.231/LKW/2016 ASSESSMENT YEAR:2012-13 SHRI RAJIV AGARWAL, PROP. M/S RAJUKESH INDUSTRIES, 7/171-F/1, SWAROOP NAGAR, KANPUR. PAN:AALPA4283E VS. INCOME TAX OFFICER-3(3), KANPUR. (APPELLANT) (RESPONDENT) APPELLANT BY WRITTEN SUBMISSIONS RESPONDENT BY SHRI AMIT NIGAM, D. R. DATE OF HEARING 11/07/2016 DATE OF PRONOUNCEMENT 14/07/2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF CIT(A) PERTAINING TO THE ASSESSMENT YEAR 2012-2013, INTER ALIA, ON FOLLOWING GROUNDS: 1. THAT THE LEARNED LOWER AUTHORITIES HAVE ERRED BO TH IN LOW AS WELL AS IN FACTS IN MAKING AND IN RETAINING DISALLOWANCE OF RS.33,806/- BEING 10% OUT OF CARTAGE (OUT WORD). 2. THAT THE MERITS AND CIRCUMSTANCES OF THE CASE DI D NOT WARRANT ANY DISALLOWANCE. 3. THAT THE ADDITION OF RS.11,199/- BEING 15% OUT O F BUSINESS PROMOTION AND OFFICE EXPENSES IS HIGHLY EXCESSIVE. 2 4. THAT THE ADDITION OF RS.3,658/- BEING 15% OUT OF CAR REPAIR AND MAINTENANCE, RS.10,944/- BEING 15% OUT O F DEPRECATION ON CAR, RS.9,999/- BEING 15% OUT OF TELEPHONE EXPENSES ARE HIGHLY EXCESSIVE AND UNREASONABLE. 5. THAT THE ADDITION RS.38,908/- BEING 10% OUT OF TRAVELLING EXPENSES IS HIGHLY EXCESSIVE AND UNREASONABLE. 6. THAT THE LEARNED LOWER AUTHORITIES HAVE ERRED BO TH IN LAW AS WELL AS IN FACTS IN MAKING AND RETAINING THE ADDI TION OF RS.14,272/- BEING 20% OUT OF REPAIRS & MAINTENAN CE EXPENSES (MACHINERY ETC.), RS.3,492/- BEING 20% OUT OF STAFF WELFARE, RS.10,933/- BEING LOSS IN TRANSIT AND RS.5,035/- OUT OF LEAVE ENCASEMENT. 7. THAT THE ORDER APPEALED IS CONTRARY TO THE FACTS , LAW AND PRINCIPLE OF NATURAL JUSTICE. 2. THE ASSESSEE HAS FILED THE WRITTEN SUBMISSIONS AL ONG WITH THE CERTAIN DOCUMENTS BUT NONE APPEARED ON BEHALF OF THE ASSESS EE. LEARNED D. R. ON THE OTHER HAND HAS PLACED RELIANCE ON THE ORDER OF CIT(A). 3. HAVING CAREFULLY EXAMINED THE ORDER OF CIT(A), I FIND THAT IN THE ENTIRE ORDER OF TWO PAGES, THE CIT(A) HAS REPRODUCED THE GROUNDS OF APPEAL AND STATEMENTS OF FACTS AND IN THREE LINES H E HAS DISPOSED OF THE APPEAL CONFIRMING THE ADDITION MADE BY THE ASSESSIN G OFFICER. FROM THE PERUSAL OF THE FINDING OF CIT(A), IT APPEARS THAT H E HAS NOT APPLIED HIS MIND TO THE ISSUES RAISED BEFORE HIM. BEFORE ME THE ASS ESSEE HAS FILED THE WRITTEN SUBMISSIONS ALONG WITH THE EVIDENCE EXPLAININ G THE NATURE OF EXPENSES BUT THESE EVIDENCES FILED BEFORE ME REQUIR E PROPER VERIFICATION BY THE CONCERNED AUTHORITIES. I, THEREFORE, IN THE IN TEREST OF JUSTICE, SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO HIS F ILE WITH THE DIRECTION TO 3 READJUDICATE THE APPEAL ON MERIT AFTER AFFORDING SU FFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON 14/07/20 16) SD/. [SUNIL KUMAR YADAV] JUDICIAL MEMBER DATED:14/07/2014 *SINGH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR