Smt. Asha Singh, UDAIPUR V. ITO, UDAIPUR

ITA 327/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5308 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 09-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 15-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.327/JODH/2015 ASSESSMENT YEAR: 2009-10 SMT. ASHA SINGH, PROP. M/S.THE JUNIOR STUDY, KHUDALA CAMPUS, AMBAVGARH,UDAIPUR, RAJASTHAN PAN : ABZPR2366L VS. THE INCOME TAX OFFICER, WARD 1 (2), UDAIPUR RAJASTHAN APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI S. L. MOURYA, D.R. DATE OF HEARING: 09.03.2016 DATE OF PRONOUNCEMENT: 09.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED CIT (A)-I, UDAIPUR PASSED IN APPEAL NO.258/UDR/2011 -12 DATED 26-03-2015 FOR ASSESSMENT YEAR 2009-10. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASS ESSEES ADJOURNMENT APPLICATION IS REJECTED IN ABSENCE OF A NY SPECIFIC VALID REASONS. SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REVENUE. IT WAS SUBMITTED BY THE LEARNED DR THAT DURING THE COURSE OF ASSESSMENT IT WAS NOTICED THAT THE ASSESSEE HAD HIRED THREE BUSES TO GIVE ON RENT/HIRE TO 2 ITA NO.287/JODH/2014 KHUDALA EDUCATIONAL SOCIETY. OUT OF THE THREE BUSES TWO BUSES WERE TAKEN ON RENT FROM SHRI SUBIR SINGH. THE ASSESSEE HAD OFF ERED RENTAL INCOME FROM ONE BUS AT RS.55,000/- PER MONTH FOR TEN MONTHS. TH E ASSESSING OFFICER ON THE GROUND THAT THE ASSESSEE HAS NOT OFFERED HIRE C HARGES FOR TWO MONTHS ADDED RS.1,10,000/-. THE SAME WAS ALSO CONFIRMED BY THE LEARNED CIT (A). IT WAS FURTHER SUBMISSION THAT THE ASSESSING OFFICER H AD ALSO DISALLOWED RS.26,000/- OUT OF CAR EXPENSES TOWARDS PERSONAL US E AND THE LEARNED CIT (A) HAS REDUCED THE SAME TO RS.5,000/-. IT WAS A SU BMISSION THAT THE APPEAL FILED BY THE ASSESSEE WAS LIABLE TO BE DISMISSED. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D DR. ADMITTEDLY, THE SCHOOLS MORE SO THE EDUCATIONAL INSTITUTIONS AR E FUNCTIONING FOR TEN MONTHS IF A YEAR. THEY HAVE TWO MONTHS HOLIDAY. DUR ING THIS PERIOD THE BUSES ARE NEVER TAKEN ON HIRE AND EVEN DURING THE HOLIDAY PERIOD THE BUSES ARE ALSO PUT FOR REPAIRS AND MAINTENANCE. THE ASSESSEE ADMITTEDLY HAS OFFERED THE HIRE CHARGES RECEIVED BY HER IN RESPECT OF TEN MONTHS. FURTHER, THERE IS NO EVIDENCE AVAILABLE TO SHOW THAT THE ASSESSEE HAS RE CEIVED ANY HIRE CHARGES FOR TWO MONTHS AS ALLEGED BY THE ASSESSING OFFICER. IN THE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ADDITION OF RS.1,10,000/- IS MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LEARNED CIT (A) IS LIA BLE TO BE DELETED AND WE DO SO. AS A RESULT, GROUND NO.1 OF THE ASSESSEES APPE AL STANDS ALLOWED. 3 ITA NO.287/JODH/2014 4. IN RESPECT OF THE DISALLOWANCE OF CAR EXPENSES O F RS.5,000/- THERE IS NO EVIDENCE AVAILABLE ON RECORD TO SHOW THAT THE AS SESSEE HAD ANY OTHER CAR OR VEHICLE WHICH WAS USED FOR HER PERSONAL USE. IN ANY CIRCUMSTANCES, THE DISALLOWANCE ON ACCOUNT OF PERSONAL EXPENDITURE IS FOUND TO BE VERY REASONABLE AND CONSEQUENTLY GROUND NO.2 OF THE ASSE SSEES APPEAL STANDS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 09 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 09.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 09.03. 16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 09.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. DATE OF PRONOUNCEMENT SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER 4 ITA NO.287/JODH/2014