LATE SAM BURJORJT JIJINA, MUMBAI V. ITO 11(3)(3), MUMBAI

ITA 3098/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5822 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 11-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR SONI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 3098/MUM/2018 ASSESSMENT YEAR : 2011-12 LATE SAM BURJORJI JIJINA, LEGAL REP: SHIRIN SAM JIJINA, 17, AHURA APARTMENTS, GUN POWDER ROAD, MAZGAON, MUMBAI [PAN : AAEPJ3983D] VS. INCOME TAX OFFICER-11(3)(3), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VIJAY KUMAR SONI, DR DATE OF HEARING : 30-01-2019 DATE OF PRONOUNCEMENT : 01-02-2019 O R D E R THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCO ME TAX(APPEALS)-7, MUMBAI, DATED 06-03-2018 FOR THE AY. 2011-12. 2. THIS APPEAL WAS FIXED FOR HEARING ON 30-01-2019. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD ON THE ADDR ESS PROVIDED BY THE ASSESSEE IN FORM NO. 36 I.E. THE APPE AL MEMO. ITA NO. 3098/MUM/2018 : 2 : THE SAID NOTICE HAS COME BACK UN-SERVED. THE ASSESS EE HAS NOT INTIMATED ABOUT ANY NEW ADDRESS AND HENCE, SERVICE OF NOTICE ON THE ASSESSEE IS NOT POSSIBLE. NONE APPEARED ON BEHALF OF THE ASSESSEE AND AT THE TIME OF HEARING, THER E IS NO REQUEST FOR ADJOURNMENT. THEREFORE, IN THE PRESENT FAC TS, THE APPEAL OF THE ASSESSEE WAS HEARD EX-PARTE QUA THE ASSESSEE. 3. LD. DR FOR THE REVENUE SUPPORTED THE ORDER OF THE AUTHORITIES BELOW. 4. I HAVE CONSIDERED THE SUBMISSIONS OF LD. DR FOR TH E REVENUE AND GONE THROUGH THE ORDERS OF THE AUTHORITIES B ELOW AND MATERIAL AVAILABLE ON RECORD. I FIND THAT THE ONLY ISSUE IN DISPUTE IS REGARDING DISALLOWANCE OF TOTAL EXPENSES O F RS. 1.12 LAKHS CLAIMED BY THE ASSESSEE AS EXPENSES TOWARDS BUS INESS AND ENTERTAINMENT EXPENSES OF RS. 72,000/- AND TOWARD S LAW BOOKS, PERIODICALS AND GEN. RS. 40,000/- AGAINST THE REMUNERATION FROM THE FIRM IN WHICH ASSESSEE WAS A PA RTNER. THIS ISSUE WAS DECIDED BY THE LD. CIT(A) BY FOLLOWIN G THE TRIBUNALS ORDER RENDERED IN THE CASE OF SANJAY RAMB HIA VS. ITO IN ITA NO. 5621/MUM/2010, IN WHICH IT WAS HELD TH AT WHEN THE BUSINESS OR PROFESSION IS CARRIED ON BY THE FIRM AND NOT BY THE PARTNER CONCERNED, NO DEDUCTION ON ACCOUNT OF ANY ITA NO. 3098/MUM/2018 : 3 : EXPENDITURE CLAIMED TO BE INCURRED FOR PROFESSIONAL O R BUSINESS MAN IN INDIVIDUAL CAPACITY COULD BE ALLOWE D. UNDER THIS FACTUAL AND LEGAL POSITION, I FIND NO REASON TO IN TERFERE WITH THE ORDER OF THE LD. CIT(A). GROUNDS RAISED BY ASSESSEE ARE REJECTED. 5. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DAY OF FEBRUARY, 2019 SD/- (A.K. GARODIA) /ACCOUNTANT MEMBER /MUMBAI; /DATED : 1 ST FEBRUARY, 2019 TNMM ITA NO. 3098/MUM/2018 : 4 : / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. ' ! / THE RESPONDENT 3. # $ ( ) / THE CIT(A), MUMBAI 4. # $ / CIT, MUMBAI 5. '()*+ , #-*+#. , / DR, ITAT, MUMBAI 6. )/01 / GUARD FILE # / BY ORDER, ' //TRUE COPY// /# (DY./ASST. REGISTRAR) #-*+#., / ITAT, MUMBAI