Dipak Kumar Sanwaria , Kolkata V. ITO, Ward - 30(2) , Kolkata

ITA 34/KOL/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2407 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-06-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRAVASH ROY J
• Assessee Lawyers: S K SONI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC KOLKATA BEFORE SHRI S.S, GODARA, JUDICIAL MEMBER ITA NO.33/KOL/2019 ASSESSMENT YEAR:2010-11 ANIL KUMAR SANWARIA C/O S.K. SONI & CO. 36, STRAND ROAD, 3 RD FLOOR, R. NO,.11, KOLKATA-700001 [ PAN NO.ARYPS 9090 H ] / V/S . INCOME TAX OFFICER,WARD- 30(2), AAYAKAR BHAWAN, DAKHINAPAN, 2, GARIAHAT ROAD (S) /APPELLANT .. /RESPONDENT ITA NO.34/KOL/2019 ASSESSMENT YEAR:2012-13 DIPAK KUMAR SANWARIA C/O S.K. SONI & CO. 36, STRAND ROAD, 3 RD FLOOR, R. NO,.11, KOLKATA-700001 [ PAN NO.AKLPS 3306 E ] / V/S . INCOME TAX OFFICER,WARD- 30(2), AAYAKAR BHAWAN, DAKHINAPAN, 2, GARIAHAT ROAD (S) /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI S.K. SONI, FCA /BY REVENUE SHRI PRAVASH ROY, JCIT-DR /DATE OF HEARING 17-06-2019 /DATE OF PRONOUNCEMENT 21-06-2019 /O R D E R THESE TWO ASSESSEES APPEAL(S) FOR ASSESSMENT YEAR( S) 2010-11 AND 2012- 13, ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (A PPEALS)-09, KOLKATAS ITA NO.33,34/KOL/2019 A.YS 10-11 & 12 -13 ANIL KUMAR & DIPAK KR. SANWARIA VS. ITO WD-30(2) , KOL. PAGE 2 ORDERS DATED 25.10.2018 PASSED IN CASE NOS.14/CIT(A )-9/WD-30(2)/2014- 15/KOL, 40/CIT(A)-9/WD-30(2)/2015-16/KOL; RESPECTIV ELY INVOLVING PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. HEARD BOTH THE ASSESSEES AS WELL AS LEARNED DEPART MENTAL REPRESENTATIVE REITERATING THEIR RESPECTIVE STANDS AGAINST AND IN SUPPORT BOTH THE LOWER AUTHORITIES ACTION. CASE(S) FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THESE TWO ASSES SEES CHALLENGE CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION DISALLOWING TRAN SPORT CHARGES, HIRE CHARGES AND MOTOR CAR MAINTENANCE CLAIM OF 12,57,711/-, 8,21,508/- AND 1,30,966/- @ 10%, 5% AND 30%; COMING TO 1,25,777/-, 41,075/- AND 39,290/-; RESPECTIVELY TOTALING TO 2,06,142/- IN FORMERS CASE. THE LATTER ASSESSEE HA D ALSO CLAIMED SIMILAR TRANSPORTATION, HIRE CHARGES, GENE RATOR MAINTENANCE, STORES CONSUMED, PAY LOADER MAINTENANCE AND WAGES OF 11,27,878/-, 3,92,596/-, 5,34,029/-, 5,94,113/-, 1,38,942/- AND 8,60,622/- DISALLOWED ON AD HOC BASIS TO THE EXTENT OF 5.76%, 9.93% AND 5.23% IN FIRST, SECOND AND LAST HE AD(S) AND @ 10% IN THIRD TO FIFTH HEAD(S); (SUPRA) COMING TO 65,000/-, 39,000/-, 54,000/-, 59,500/-, 14,000/- AND 45,000/-; RESPECTIVELY TOTALING TO 2,67,500/-. 3. BOTH THE LEARNED REPRESENTATIVES ARE AD IDEM DURING THE COURSE OF HEARING THAT THE ASSESSING OFFICER(S) AS WELL AS CIT(A) ATT RIBUTE PERSONAL EXPENDITURE ELEMENT IN ALL THESE HEAD(S) TO INVOKE THE IMPUGNED DISALLOWANCE(S) ON AD HOC BASIS. IT TRANSPIRES THAT IN THIS BACKDROP OF IDENT ICAL FACTS THAT NEITHER THE ASSESSEES HAVE BEEN ABLE TO PROVE THE IMPUGNED CLAI MS BY WAY OF ALL THE COGENT SUPPORTIVE DETAILS NOR THE LEARNED LOWER AUTHORITIE S HAVE DRAWN ANY COMPARATIVE CHART OR ANY MATERIAL INDICATING PERSONAL ELEMENT E XPENDITURE AT TAXPAYERS BEHEST. I THEREFORE DEEM IT APPROPRIATE IN THESE PE CULIAR FACTS THAT LARGER INTEREST OF JUSTICE WOULD BE MET IF THE IMPUGNED AD HOC DISALLOWANCE(S) INVOLVING ITA NO.33,34/KOL/2019 A.YS 10-11 & 12 -13 ANIL KUMAR & DIPAK KR. SANWARIA VS. ITO WD-30(2) , KOL. PAGE 3 VARYING RATES ARE RESTRICTED TO 50% IN ALL HEADS. THE ASSESSEES GETS PART RELIEF TO THE EXTENT OF THE BALANCE 50% AMOUNT ACCORDINGLY. N ECESSARY COMPUTATION TO FOLLOW. IT IS MADE CLEAR THAT THE INSTANT ESTIMATIO N WOULD NOT BE TREATED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR. 4. THESE TWO ASSESSEES APPEALS ARE PARTLY ALLOWED I N ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 21/06/2019 SD/- (S.S. GODARA) JUDICIAL MEMBE R KOLKATA, *DKP/SR.PS # - 21/06/2019 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-ANIL KR. SANWARIA/DIPAK KR. SANWARIA C/O. S.K. SONI & CO. 36 STRAND ROAD, 3 RD FL. R.NO.11, KOLKATA-001 2. /REVENUE-ITO WARD-30(2), AAYAKAR BHAWAN, DAKHINAPAN , 2, GARIAHAT RD.(S) 3. & ( / CONCERNED CIT 4. ( - / CIT (A) 5. ) ,,& , & / DR, ITAT, KOLKATA 6. . / GUARD FILE. BY ORDER/ , /TRUE COPY/ &,