ITO, New Delhi V. Sh. Parvinder Singh Khurana, New Delhi

ITA 3730/DEL/2013

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8925 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 02-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SAHAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : F : NEW DELHI BEFORE SHRI R.S. SYAL , A.M. & SMT. DIVA SINGH , J.M. ITA NO. 3730 /DEL / 2013 ASSESSMENT YEAR: 2009 - 10 INCOME TAX OFFICER, VS. SH. PARVINDER SINGH KHURANA, WARD - 26(4), NEW DELHI C - 3/54, 2 ND FLOOR, JANAKPURI, NEW DELHI - 110058 (PAN: AFUPK 8898P ) (APPELLANT) (RESPONDENT) APPELLANT BY : SH. V IKRAM S A HAY, SR. DR RESPONDEN T BY: NONE ORDER PER R.S. SYAL , A M : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 28.03.2013 IN RELATION TO THE ASSESSMENT YEAR 2009 - 10. 2. WE HAVE HEARD THE LEARNED SR. DR AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THERE IS NO APPEARANCE FRO M THE SIDE OF THE ASSESSEE DE SPITE NOTICE. W E, ARE THEREFORE, PROCEED ING TO DISPOSE OF THE APPEAL EX - PARTE QUA THE ASSESSEE. 3. THE FIRST GROUND IS AGAINST THE DELETION OF ADDITION OF RS. 31,80,110/ - ON ACCOUNT OF UNVERIFIED D IESEL EXPENSES. 4. BRIEFLY STATED FACTS OF TH IS GROUND ARE THAT THE ASSESSEE CLAIMED DEDUCTION FOR D IESEL EXPENSES AMOUNTING TO RS. 1 , 31 ,80,110 . THE ASSESSING OFFICER , FOR WANT OF VERIFICATION, ALLOWED DEDUCTION FOR A SUM OF RS. 1 CRORE , WHICH LED TO 2 ITA NO. 3730 /DEL/ 2013 ASSESSMENT YEAR: 2009 - 10 THE DISALLOWANCE OF RS. 31.80 LACS. THE LEARNED CIT(A) DELETED THE ADDITION BY OBSERVING THA T ALL THE EXPENSES UNDER THIS HEAD WERE PROPERLY VOUCHED INASMUCH AS THE ASSESSEE HAD SUBMITTED MONTH - WISE DETAIL OF SUCH EXPENSES, DULY BACKED BY NECESSARY BILLS AND VOUCHERS. 5. IT IS OBSERVED THAT THE ASSESSING OFFICER MADE DISALLOWANCE ON AD - HOC BASIS BY ALLOWING DEDUCTION FOR A SUM OF RS. 1 CRORE. ON THE OTHER HAND, LEARNED CIT(A) HAS DELETED THIS ADDITION BY OBSERVING THAT ALL THESE EXPENSES WERE PROPERLY VO UCHED AND THE NECESSARY BILLS WERE AVAILABLE . NO MATERIAL HAS BEEN PLACED ON RECORD BY THE LD. DR TO CONTROVERT THE FINDING S OF LEARNED CIT(A) ON THIS ISSUE. WE, THEREFORE, APPROVE THE VIEW TAKEN BY LEARNED CIT(A) IN THIS REGARD. THIS GROUND FAILS. 6. THE S ECOND GROUND IS AGAINST THE DELETION OF ADDITION OF RS. 3 LACS AND RS. 5 LACS ON ACCOUNT OF UNVERIFIED BILLS FOR P URCHASE OF TYRES AND T RUCK REPAIR AND MAINTENANCE EXPENSES. 7. THE ASSESSEE CLAIMED DEDUCTION FOR P URCHASE OF TYRES AMOUNTING TO RS. 15 .98 LACS. THE ASSESSING OFFICER DISALLOWED A SUM OF RS. 3 LACS ON ESTIMATE BASIS . SIMILARLY, OUT OF T RUCK REPAIR AND MAINTENANCE EXPENSES AMOUNT ING TO RS. 30.80 LACS, THE ASSESSING OFFICER DISALLOWED A SUM OF RS. 5 LACS ON AD HOC BASIS. THE LEARNED CIT(A ) APPRECIATED THE EVIDENCE PLACED BEFORE HIM TO DEMONSTRATE THAT THESE EXPENSES WERE PROPERLY VOUCHED AND ACCORDINGLY DELETED THE ADDITION. 3 ITA NO. 3730 /DEL/ 2013 ASSESSMENT YEAR: 2009 - 10 8. IT IS NOTICED THAT THE ASSESSING OFFICER MADE THESE ADDITIONS ON ESTIMATE AND AD HOC BASIS WITHOUT POINTING OUT ANY DEFICIENCY IN THE DETAILS SUBMITTED BEFORE HIM. ON THE CONTRARY, THE LEARNED CIT(A) APPRECIATED THE EVIDENCE PLACED BEFORE HIM IN SUPPORT OF DEDUCTION FOR THESE EXPENSES. T HE LEARNED DR COULD NOT POINT OUT ANY CONTRARY MATE RIAL INDICATING ANY FALLACY IN THE REASONS RECORDED BY THE LEARNED CIT(A) FOR DELETING THESE ADDITIONS. WE, THEREFORE, UPHOLD THE IMPUGNED ORDER ON THIS SCORE. THIS GROUND ALSO FAILS. 9. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. THE DECISI ON IS PRONOU NCED IN THE OPEN COURT ON 3 RD FEBRUARY , 2015. SD/ - SD/ - ( DIVA SINGH ) ( R.S. SYAL ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 RD FEBRUARY , 2015. RK/ - COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI *