Sales Emporium (ULG), Kolkata V. ITO, Ward - 41(2),/Now Ward - 44(2), Kolkata

ITA 2453/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7035 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K BANDOPADHYAY
• Assessee Lawyers: V N DUTTA
• Keywords: Depreciation
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) ITA NO. 2453/KOL/2018 ASSESSMENT YEAR: 2009-10 & ITA NO. 2454/KOL/2018 ASSESSMENT YEAR: 2010-11 SALES EMPORIUM (ULG)..........................................APPELLANT 85-D, ULTADANGA MAIN ROAD KOLKATA 700 067 [PAN : AAKFS 8098 N] VS. INCOME TAX OFFICER, WARD-41(2)/NOW 44(2) KOLKATA.................................................RESPONDENT APPEARANCES BY: SHRI V.N. DUTTA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE . SHRI A.K. BANDOPADHYAY, D/R (ITAT), APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 25 TH , 2019 DATE OF PRONOUNCING THE ORDER : APRIL 26 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- BOTH THESE APPEALS ARE FILED BY THE ASSESSEE DIRECTED AGAINST THE COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 13, KOLKATA [LD. CIT(A)], PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (THE ACT), BOTH DT. 19/09/2018, FOR THE ASSESSMENT YEARS 2009-10 & 2010-11. 2. THE ISSUES IN DISPUTE FOR BOTH THE ASSESSMENT YEARS, ARE ADHOC DISALLOWANCES OF EXPENDITURE CLAIMED BY THE ASSESSEE UNDER VARIOUS HEADS. FOR THE ASSESSMENT YEAR 2009-10, THE FOLLOWING ADHOC DISALLOWANCES ARE DISPUTED:- FOR THAT THE DISALLOWANCE OF ENTIRE AMOUNT OF MOTOR CAR EXPENSES OF RS.51,114/- AND ITS DEPRECIATION OF RS.37,373/- AND INSURANCE OF RS. 3,702/- IS NEITHER TENABLE IN LAW NOR IN FACTS. 28,486/- FOR THAT THE CONFIRMATION OF RS,4,44,0001- UNDER THE HEAD SALES PROMOTION EXPENSES IS UNJUSTIFIED, UNCALLED FOR AND BAD IN LAW 1,37,196/- FOR THAT THE DISALLOWANCE OF 'RETAINERS HIP FEE' OFRS.2,50.720/- IS UNJUSTIFIED, UNWARRANTED AND BAD IN LAW 77,472/- FOR THAT THE DISALLOWANCE OF RS.34,0001- UNDER THE HEAD TELEPHONE EXPENSES IS UNJUSTIFIED, UNCALLED FOR AND BAD IN LAW 10,506/- FOR THAT THE DISALLOWANCE TO THE EXTENT OF RS. 70, 175/- UNDER HEAD DELIVERY AND INSTALLATION EXPENSES ID UNJUSTIFIED AND UNCALLED FOR. 21,684/- 2 ITA NO. 2453/KOL/2018 ASSESSMENT YEAR: 2009-10 & ITA NO. 2454/KOL/2018 ASSESSMENT YEAR: 2010-11 SALES EMPORIUM (ULG) FOR THE ASSESSMENT YEAR 2010-11, THE FOLLOWING ADHOC DISALLOWANCE ARE DISPUTED:- FOR THAT THE CONFIRMATION OF RS,4,44,000/- UNDER THE HEAD SALES PROMOTION EXPENSES IS UNJUSTIFIED, UNCALLED FOR AND BAD IN LAW 1,37,196/- FOR THAT THE DISALLOWANCE TO THE EXTENT OF RS.1,02,686/- UNDER HEAD DELIVERY AND INSTALLATION EXPENSES IS UNJUSTIFIED AND UNCALLED FOR 31,730/- FOR THAT THE DISALLOWANCE OF ENTIRE AMOUNT OF MOTOR CAR EXPENSES OF RS.3,620/- IS UNJUSTIFIED AND UNCALLED FOR FOR THAT THE APPELLANT CRAVES LEAVE TO AMEND, ALTER, ADD, DELETE OR SUBSTITUTE ANY OTHER GROUNDS OF APPEAL BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 1,119/- 3. AFTER HEARING RIVAL CONTENTIONS, I SEE NO REASON TO INTERFERE WITH THE REASONED ORDER OF THE LD. CIT(A). THE DISALLOWANCES MADE FOR BOTH THE ASSESSMENT YEARS, UNDER EACH OF THE HEADS STATED ABOVE ARE REASONABLE AND CALL FOR NO INTERFERENCE. HENCE I CONFIRM THE SAME. 4. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSEE ARE DISMISSED. KOLKATA, THE 26 TH DAY OF APRIL, 2019. SD/- [J. SUDHAKAR REDDY] ACCOUNTANT MEMBER DATED : 26.04.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. SALES EMPORIUM (ULG) 85-D, ULTADANGA MAIN ROAD KOLKATA 700 067 2. INCOME TAX OFFICER, WARD-41(2)/NOW 44(2) KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES 3 ITA NO. 2453/KOL/2018 ASSESSMENT YEAR: 2009-10 & ITA NO. 2454/KOL/2018 ASSESSMENT YEAR: 2010-11 SALES EMPORIUM (ULG)