Biswanath Agarwala, Kolkata V. ACIT, Circle - 44, Kolkata , Kolkata

ITA 2449/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1847 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 12-12-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S M DAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2449/KOL/2017 ASSESSMENT YEAR: 2009-10 BISWANATH AGARWALA.........................APPELLANT 52/1/2, STRAND ROAD 1 ST FLOOR KOLKATA 700 007 [PAN : ACYPA 5189 L] VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-44 KOLKATA......................RESPONDENT APPEARANCES BY: SHRI SOUMITRA CHOUDHURY, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI S.M. DAS, ADDL. CIT, SR. D/R. APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 5 TH , 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 07 TH , 2018 ORDER PER J. SUDHAKAR REDDY, AM :- THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 13 KOLKATA, (HEREINAFTER THE LD. CIT(A)), DT. 08-08-2017, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT), RELATING TO ASSESSMENT YEAR 2009-10. 2. GROUND NO. 1 IS GENERAL IN NATURE. 3. GROUND NO. 2, IS ON THE DISALLOWANCE OF RS.75,000/-, OUT OF TOTAL EXPENDITURE OF RS.3,46,236/- FROM ADVERTISEMENT EXPENSES, BASA EXPENSES, GENERAL EXPENSES ON ESTIMATION BASIS. AS THE DISALLOWANCE IS MADE ON AN ESTIMATE BASIS, I RESTRICT THE SAME TO 10% OF THE TOTAL EXPENDITURE OF RS.3,46,236/-, IN THE FACTS AND CIRCUMSTANCES OF THE CASE AS IN MY VIEW THIS WOULD MEET THE ENDS OF JUSTICE. 4. GROUND NO. 3, IS NOT PRESSED DUE TO THE SMALLNESS OF THE AMOUNT. THOUGH, THE ASSESSEE HAS SUFFICIENTLY GOOD CASE. HE REQUESTS THAT THIS CONCESSION SHOULD NOT BE CONSIDERED AS A PRECEDENT OR FOR LEVY OF PENALTY U/S 271(1)(C) OF THE ACT. THIS SUBMISSION IS ACCEPTED. 2 ITA NO. 580/KOL/2018 ASSESSMENT YEAR: 2014-15 MANOJ JAIN HUF 5. GROUND NO. 4, IS ON THE DISALLOWANCE OF RS.63,331/- OUT OF THE TOTAL EXPENDITURE OF RS.3,16,656/-, FROM MOTOR CAR EXPENSES. AS THE DISALLOWANCE IS MADE ON AN ESTIMATE BASIS, I RESTRICT THE DISALLOWANCE TO 10% OF THE TOTAL EXPENDITURE ON MOTOR CAR EXPENSES, AS IN MY VIEW, THIS WOULD MEET THE ENDS OF JUSTICE. ACCORDINGLY, THIS GROUND OF THE ASSESSEE IS ALLOWED IN PART. 6. GROUND NO. 5 IS NOT PRESSED AND ACCORDINGLY DISMISSED. 7. GROUND NO. 6, IS AGAINST THE DISALLOWANCE OF SERVICE TAX PAYMENTS OF RS.1,42,130/-. AS THESE PAYMENTS WERE MADE BEFORE THE DUE DATE PRESCRIBED U/S 139(1) OF THE ACT, FOR FILING OF THE RETURN OF INCOME, THE DEDUCTIONS IN QUESTION SHOULD BE ALLOWED. ACCORDINGLY, THIS GROUND OF THE ASSESSEE IS ALLOWED. 8. GROUND NO. 7, IS GENERAL IN NATURE. 9. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED IN PART. KOLKATA, THE 7 TH DAY OF SEPTEMBER, 2018. SD/- [ J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER DATED : 07.09.2018 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. MANOJ JAIN HUF 15B, CLIVE ROW KOLKATA 700 001 2. INCOME TAX OFFICER, WARD-35(4) KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT, KOLKATA BENCHES 3 ITA NO. 580/KOL/2018 ASSESSMENT YEAR: 2014-15 MANOJ JAIN HUF