M/s. Brajvashi Caterers Pvt.Ltd., Ahmedabad V. The Income tax Officer,Ward-1(2), Ahmedabad

ITA 486/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80405 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-09-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Keywords: Depreciation; Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , , BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.486/AHD/2011 ( / ASSESSMENT YEAR : 2005-06) M/S.BRAJVASHI CATERERS PVT.LTD. G-10, MANGALMURTI COMPLEX OPP. CITY GOLD CINEMA ASHRAM ROAD AHMEDABAD / VS. INCOME TAX OFFICER WARD-1(2) JITENDRA CHAMBERS NR.R.B.I./GANDHI BRIDGE ' ./ ./ PAN/GIR NO. : AABCB 6901D ( '% / APPELLANT ) .. ( &''% / RESPONDENT ) '%( / APPELLANT BY : -NONE- &''%)( / RESPONDENT BY : SHRI ROOPCHAND, SR.DR *) / DATE OF HEARING 26/09/2014 +,-.) / DATE OF PRONOUNCEMENT 15/10/2014 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-VI, AHMEDABA D (CIT(A) IN SHORT) DATED 14/12/2010 PERTAINING TO ASSESSMENT Y EAR (AY) 2005-06. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF A PPEAL:- THE ORDER OF CIT(A) IS BAD IN LAW AS WELL ON FACTS ON FOLLOWING GROUNDS: (1) THE LEARNED CIT(A) HAS ERRED IN CONFIRMING DISALLO WANCE MADE BY A.O. OF RS.1,72,566/- IN RESPECT OF EMPLOYEES/EMPLO YERS ITA NO.486/AHD/ 2011 M/S. BRAJVASHI CATERERS PVT.LTD. VS. INCOME TAX OF FICER ASST.YEAR 2005-06 - 2 - CONTRIBUTION TO PF & ESI IN AS MUCH AS PAYMENT WAS MADE PRIOR TO DATE OF FILING OF RETURN OF INCOME. (2) THE LEARNED CIT(A) HAS ERRED IN CONFIRMING DISALLOW ANCE MADE BY A.O. OF RS.1,61,217/- IN RESPECT OF DEPRECIATION ON ADDITION TO ASSETS DURING THE YEAR. (3) THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE DISA LLOWANCE MADE BY A.O. OF RS.13,54,405/- IN RESPECT OF PURCHASES M ADE BY THE ASSESSEE. (4) THE LEARNED A.O. HAS ERRED IN CONFIRMING DISALLOWAN CE MADE BY A.O. OF RS.2,35,645/- ON ACCOUNT OF ADMINISTRATION, SELLING, FINANCIAL AND OTHER EXPENSES. (5) THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE DISA LLOWANCE MADE BY A.O. OF RS.4,93,700/- ON ACCOUNT OF STAFF ROOM R ENT & CANTEEN RENT (RS.2,72,200/- STAFF ROOM RENT + RS.2,21,500/- CANTEEN RENT). ASSESSEE IS RUNNING CANTEEN AT VARIOUS EDUCATIONAL INSTITUTIONS. (6) THE LEARNED CIT(A) HAS ERRED IN CONFIRMING THE DISA LLOWANCE MADE BY A.O. TO THE EXTENT OF RS.20,00,000/- IN RESPECT OF SHARE APPLICATION MONEY INCLUDING SHARE PREMIUM AMOUNT RE CEIVED BY THE COMPANY. (7) THE ASSESSEE CRAVES FOR LIBERTY TO AMEND, MODIFY AN D ADD ANY GROUNDS OF APPEAL OR FILE ADDITIONAL EVIDENCE. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE APPELLANT- ASSESSEE. NO ADJOURNMENT APPLICATION HAS BEEN FILE D. NOTICE HAS BEEN ISSUED ON 25/08/2014 FIXING THE DATE OF HEARING ON 26/09/2014 WHICH WAS SENT THROUGH REGISTERED POST (A.D.) TO THE ASSESSEE (AS PER EVIDENCE ON RECORD RG 089727517 IN) WHICH WAS RETURNED BY THE POSTAL AUTHORITIES WITH REMARKS LEFT. NO NEW ADDRESS HA S BEEN FURNISHED BY THE ASSESSEE. UNDER THESE CIRCUMSTANCES, WE HAVE NO OPTION BUT TO DISMISS THE APPEAL SINCE THE ASSESSEE IS NOT INTERESTED IN PURSUING WITH ITS APPEAL. THEREFORE, IN VIEW OF HON'BLE MADHYA PRADESH HIG H COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA VS. CWT (1997) 223 ITR 480 (M.P.) AND OF HON'BLE DELHI TRIBUNAL DECISION IN THE C ASE ITA NO.486/AHD/ 2011 M/S. BRAJVASHI CATERERS PVT.LTD. VS. INCOME TAX OF FICER ASST.YEAR 2005-06 - 3 - OF CIT VS. MULTIPLAN INDIA (PVT.) LTD. 38 ITD 320 (DE LHI) , WE DISMISS THE APPEAL OF THE ASSESSEE IN LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( ) ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 15/10/2014 2..,.../ T.C. NAIR, SR. PS !'#$%&' &$ / COPY OF THE ORDER FORWARDED TO : 1. '% / THE APPELLANT 2. &''% / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-VI, AHMEDABAD 5. 78& 45 , 45. , 3 / DR, ITAT, AHMEDABAD 6. 8:;<* / GUARD FILE. ! / BY ORDER, '7 & //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.10.14 (DICTATION-PAD 2-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.10.14 OTHER 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 THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BA CK TO THE SR.P.S./P.S.15.10.14 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15.10.14 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER