Ambica Transport Agency, Baripada V. ITO, Baripada

ITA 391/CTK/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77501 (ITAT-CUTTACK)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 05-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: D K SHETH M SHETH

Judgement Text

1 , CUTTACK IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH , CUTTACK ( ) BEFORE . . , , HONBLE SHRI P.K.BANSAL, ACCOUNTANT MEMBER. /AND . . , HONBLE SHRI D.T.GARASIA, JUDICIAL MEMBER ! ! ! ! / I.T.A.NO. 391 /CTC/ /2013 ' # / ASSESSMENT YEAR: 2007-08 AMBICA TRANSPORT AGENCY, BARIPADA PA NO.AAIFA 7425 F - - - VERSUS- ITO, WARD (2), BARIPADA ( %& /APPELLANT ) ( '(%& / RESPONDENT ) %& * / FOR THE APPELLANT: / SHRI D.K.SHETH/M.SHETH '(%& * / FOR THE RESPONDENT: / SHRI S.C.MOHANTY + , - / DATE OF HEARING: 22.4.2014 ./# - / DATE OF PRONOUNCEMENT: 22 .4.2014 0 / ORDER PER BENCH THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26.3.2013 OF LD CIT(A), CUTTACK FOR THE ASSESSMENT YEAR 2007-08. 2 2. THE ASSESSEE IN ITS APPEAL HAS CHALLENGED THE CO NFIRMATION OF RS.83,113/- OUT OF WEIGHMENT CHARGES, RS.1,37,606/- OUT OF UNLOADING C HARGES AND RS.1,01,500/- OUT OF LABOUR CHARGES. 3. AT THE TIME OF HEARING, LD A.R. DID NOT PRESS TH E CONFIRMATION OF RS.1,37,606- OUT OF UNLOADING CHARGES. HENCE, SAME IS DISMISSED AS NOT PRESSED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD OF THE CASE. WE OBSERVE THAT THE ASSESSEE DERIVES INCOME FROM TRANS PORT CONTRACTOR. DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE FIRM ENTERED INTO EXECUTION CONTRACT WORKS WITH M/S. BALLARPUR INDUSTRIES LTD., UNIT-SEWA, JEYPORE, KORA PUT AND THE ANDHRA PRADESH PAPER MILLS LTD. DURING THE COURSE OF ASSESSMENT P ROCEEDINGS, ASSESSING OFFICER NOTICED THAT THE ASSESSEE CLAIMED RS.16,62,270/- AS EXPENSES UNDER THE HEAD WEIGHMENT EXPENSES. THE AO REQUIRED THE ASSESSEE TO FURNISH THE COPIES OF SUPPORTING DEBIT VOUCHERS OBTAIUNED FROM THE MILLS WEIGH BRIDGE OR WEIGHT BRIDGE APPROVED BY MILLS. ASSESSEE NEITHER PRODUCED THE C OPIES OF DEBIT VOUCHERS NOR LEDGER COPIES OF EXPENSES UNDER THIS HEAD. IT WAS IN THIS BACKDROP THAT THE AO DISALLOWED 5% OF EXPENSES OF RS.16,62,270/-, WHICH WORKED OUT TO RS.83,113/-. SIMILARLY, THE AO ALSO DISALLOWED 2% OF LABOUR CHARGES OF RS.50,75,000/- O N SIMILAR GROUNDS. IN THE FIRST APPEAL ALSO, THE CIT(A) CONFIRMED THE ACTION OF THE AO AS NO DETAILS WERE FURNISHED BEFORE HIM TO SUBSTANTIATE THE CLAIM OF THE ASSESSE E. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE AND CONSIDERING THE FACT THAT BOTH THE AUTHORITIES BELOW HAVE 3 MADE ADHOC DISALLOWANCE FOR WANT OF DETAILS, NO INT ERFERENCE IS CALLED FOR IN THE ORDER OF LD CIT(A). HENCE, WE UPHOLD THE ORDER OF LD CIT(A) . 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 22.4.14 ) 0 '- 2#-3 - COPY OF THE ORDER FORWARDED TO: 1. %& / THE APPELLANT : AMBICA TRANSPORT AGENCY, C/O BNHAGWANDAS AGARWAL, BAGHARA ROAD, BARIPADA- 757001. 2 '(%& / THE RESPONDENT: ITO, WARD-2, BARIPADA. 3. 0 / THE CIT, CUTTACK 4. 0 ( )/ THE CIT(A),CUTTACK 5. 4 '- / DR, CUTTACK BENCH 6. GUARD FILE . ( - '- / TRUE COPY, 0 + / BY ORDER, ASST.REGISTRAR, ITAT, CUTTA CK SD/- SD/- ( . . 5 , (P.K.BANSAL), ACCOUNTANT MEMBER ( . . ), (D.T.GARASIA(JUDICIAL MEMBER ( - ) DATE. 22 .4 .2014 PRONOUNCED IN OPEN COURT) (B.K.PARIDA) SENIOR.PRIVATE SECRETARY. 4 1. DATE OF DICTATION 22.4.14. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER 22.4.14OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................ 9. DATE OF DISPATCH OF THE ORDER ..