ACIT, New Delhi V. Sh. O.P. Srivastava, Lucknow

ITA 3221/DEL/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52979 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 20-10-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 16-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MONGA
• Assessee Lawyers: J J MEHROTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI R.P. TOLANI AND SHRI A.N. PAHUJA ITA NO. 3221/DEL/2009 ASSTT. YR: 2000-01 ACIT, CEN. CIR. 6, VS. O.P. SRIVASTAVA, NEW DELHI. 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW. PAN/GIR NO. AKHPS7919K C.O. NO. 268/DEL/09 ( IN ITA NO. 3221/DEL/2009 ) ASSTT. YR: 2000-01 O.P. SRIVASTAVA, VS. ACIT, CEN. CIR. 6, 1, KAPOORTHALA COMPLEX, NEW DELHI. ALIGANJ, LUCKNOW. (APPELLANT ) ( RESPONDENT ) REVENUE BY : SHRI A.K. MONGA SR.DR ASSESSEE BY : SHRI J.J. MEHROTRA AR O R D E R PER R.P. TOLANI, J.M : THIS IS REVENUES APPEAL AND ASSESSEES CROSS-OBJ ECTION AGAINST CIT(A)S ORDER DATED 8-5-2009 RELATING TO A.Y. 20 00-01. 2. IN ITS APPEAL, THE REVENUE HAS CHALLENGED THE OR DER OF CIT(A) IN DELETING THE ADDITIONS MADE BY THE AO U/S 28(V) OF THE I.T. ACT ON ACCOUNT OF PERQUISITES IN RESPECT OF FOLLOWING: (1) PERQUISITES VALUE OF CAR & CHAUFFER; (2) ESTIMATED VALUE OF SERVANTS; (3) ELECTRICITY EXPENSES; (4) TELEPHONE EXPENSES; 2 (5) HOUSE RENT; (6) ESTIMATED VALUE OF RESIDENTIAL ACCOMMODATION; (7) PERQUISITE VALUE OF FURNITURE; (8) PERQUISITES U/S 2(24)(IV). 3. LEARNED COUNSEL FOR THE ASSESSEE AT THE OUT SET CONTENDS THAT THE ISSUE IN QUESTION IS SQUARELY COVERED IN FAVOUR OF THE AS SESSEE, GIVING ELABORATE FINDINGS, BY EARLIER ORDERS OF ITAT, IN ASSESSEES OWN CASE, AS DETAILED BELOW: (1) CONSOLIDATED ORDER DATED 13-7-2005 OF THE ITAT LUCK NOW BENCH A IN ASSESSEES OWN CASE FOR A.Y. 95-96, 96-97 & 97-98 (RENDERED IN ITA NO. 230 & 733/ALLD/2000 & OTHERS); AND (2) CONSOLIDATED ORDER DATED 13-5-2011 OF THE ITAT DELH I BENCH H IN ASSESSEES CASE FOR A.Y. 2003-04, 2004-05, 2005-06 & 2006-07 (RENDERED IN ITA NO. 504/DEL/2010 & OTHERS 3.1. LEARNED COUNSEL CONTENDS THAT FOLLOWING SERIES OF ITAT ORDERS IN ASSESSEES OWN CASE, REVENUES APPEAL MAY BE DISMIS SED. IT IS PLEADED THAT CO RAISED BY THE ASSESSEE IS MERELY IN SUPPORT OF C IT(A)S ORDER. 4. LEARNED DR IS HEARD. 5. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE ENTIRE MATERIAL AVAILABLE ON RECORD. BY SERIES OF ITAT ORDERS, MENT IONED ABOVE , FROM A.Y. 1995-96 TILL 2006-07 SIMILAR ADDITIONS ON ACCOUNT O F PERQUISITES U/S 28(5), LIKE PERQUISITES VALUE OF CAR & CHAUFFER; ESTIMATED VALUE OF SERVANTS; ELECTRICITY EXPENSES; TELEPHONE EXPENSES; HOUSE REN T; ESTIMATED VALUE OF RESIDENTIAL ACCOMMODATION; PERQUISITE VALUE OF FURN ITURE; AND ADDITION ON ACCOUNT OF INCOME FROM OTHER SOURCES HAVE BEEN DELE TED BY THE ITAT. SPECIFICALLY FOLLOWING THE SAME, WE DISMISS THE REV ENUES APPEAL. 6. ASSESSEES CO BEING ONLY IN SUPPORT OF CIT(A)S ORDER, THE SAME HAS BEEN RENDERED INFRUCTUOUS AND STANDS DISMISSED ACCO RDINGLY. 3 7. IN THE RESULT, REVENUES APPEAL AS WELL AS ASSES SEES CROSS-OBJECTION ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 20-10-2011. SD/- SD/- ( A.N. PAHUJA ) ( R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20-10-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR