M/S DEWAN ENTERPRISES, JAIPUR V. INCOME TAX OFFICER, WARD-6-1, JAIPUR

ITA 432/JPR/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3264 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANCHAL MEENA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH LANHI XLKA] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 432/JP/2019 ASSESSMENT YEAR: 2014-15 M/S DEWAN ENTERPRISES, SHOP NO. 272-273, LANE NO. 1, RAJA PARK, JAIPUR. C UKE VS. I.T.O., WARD-6(1), JAIPUR. PAN NO.: AAFFD 7504 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VEDANT AGARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : MS. CHANCHAL MEENA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 19/10/2020 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/11/2020 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A)-2, JAIPUR DATED 30/01/2019 FOR THE A.Y. 2014-15. FOLLOWING GROUNDS HAVE BEEN TAKEN BY THE ASSESSEE: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW ALSO LD. LOWER AUTHORITIES GROSSLY ERRED IN MAKING AND CONFI RMING DISALLOWANCE OF RS. 2,04,924/- ON ACCOUNT OF REMUNE RATION PAID TO PARTNER IGNORING THE SPECIFIC PROVISION IN THE P ARTNERSHIP DEED FOR THE SAME. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW ALSO LD. LOWER AUTHORITIES GROSSLY ERRED IN MAKING AND CONFI RMING ADDITION OF RS. 26715/- ON ACCOUNT OF DISALLOWANCE OUT OF MISC. EXPENSES, OFFICE EXPENSES, STAFF WELFARE EXPENSES, REPAIR & MAINTENANCE EXPENSES AND TRAVELLING EXP.