Merridian Promoters Pvt Ltd, Visakhapatnam V. Dy. CIT, Visakhapatnam

ITA 490/VIZ/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8863 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 08-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 490 / VIZ /201 7 (ASST. YEAR : 20 12 - 13 ) M/S. MERRIDIAN PROMOTERS PVT. LTD., FLAT NO. 1, DWARAPU MADHAV GARDENS, LAWSONS BAY COLONY, VISAKHAPATNAM. V S . D CIT, CENTRAL CIRCLE - 1(1), VISAKHAPATNAM. PAN NO. AACCM 7719 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 14 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 20 / 1 2 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM , DATED 30 /0 3 /201 7 FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. THIS APPEAL IS BARRED BY LIMITATION BY 7 DAYS. THE ASSESSEE HAS FILED A CONDONATION APPLICATION ALONG WITH AFFIDAVIT REQUESTING FOR CONDONING OF DELAY IN FILING THE APPEAL. DEPARTMENTAL REPRESENTATIVE HAS OPPOSED FOR CONDONATION OF DELAY. WE FIND 2 ITA NO. 490/VIZ/2017 ( M/S. MERRIDIAN PROMOTERS PVT. LTD. ) THAT THE RE IS A SUFFICIENT CAUSE FOR FILING OF THIS APPEAL WITH DELAY AND IS A FIT CASE TO CONDONE THE DELAY . H ENCE, WE CONDO NE THE DELAY IN FILING THE APPEAL AND ADMIT THE APPEAL FOR HEARING. 3 . GROUND NOS. 1 & 4 ARE GENERAL IN NATURE, NO ADJUDICATION IS REQUIRED, THEREFORE, SAME ARE DISMISSED. GROUND NO. 2 RELAT ES TO DISALLOWANCE AT 6% OF LABOUR CHARGES . 4 . FACTS RELATING TO THIS ISSUE , IN BRIEF, ARE THAT THE ASSESSEE IS ENGAGED IN THE BUSINESS OF CIVIL CONTRACT WORKS BY WAY OF CONSTRUCTION OF APARTMENTS. IN THE ASSESSMENT ORDER, THE ASSESSING OFFICER HAS DISALLOWED AN AMOUNT OF RS. 8,48,202/ - ON ADHOC BASIS AT 10% OF THE LA BOUR CHARGES ON THE GROUND THAT EXPENDITURE IS NOT SUPPORTED BY ANY BILLS AND VOUCHERS. 5 . ON APPEAL, LD. CIT(A) SCALED DOWN THE DISALLOWANCE FROM 10% TO 6%. WE FIND NO REASON TO INTERFERE WITH THE ORDER PASSED BY THE LD. CIT(A). THUS, THIS GROUND OF APP EAL RAISED BY THE ASSESSEE IS DISMISSED. 6 . GROUND NO.3 RELATES TO DISALLOWANCE OF RS. 7,93,498/ - . 7 . THE ASSESSING OFFICER HAS DISALLOWED REGISTRATION AND DOCUMENTATION EXPENDITURE INCURRED BY THE ASSESSEE . THE CASE OF THE ASSESSEE IS THAT REGISTRATION EXPENSES INCURRED BY HIM IS ON BEHALF OF THE BUYER, BUT NO EVIDENCE IS PLACED EITHER BEFORE THE ASSESSING OFFICER OR BEFORE THE LD. CIT(A), EVEN BEFORE US ALSO. 3 ITA NO. 490/VIZ/2017 ( M/S. MERRIDIAN PROMOTERS PVT. LTD. ) THE ASSESSING OFFICER DISALLOWED ON THE GROUND THAT NO EVIDENCE IS PLACED BEFORE HIM, THE SAME IS CONFIRMED BY THE LD. CIT(A). WE FIND NO REASON TO INTERFERE WITH THE ORDER PASSED BY THE LD. CIT(A). 7 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 20 TH DAY OF DEC . , 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 20 TH DEC. , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE M/S. MERRIDIAN PROMOTERS PVT. LTD., FLAT NO. 1, DWARAPU MADHAV GARDENS, LAWSONS BAY COLONY, VISAKHAPATNAM. 2. THE REVENUE DCIT, CENTRAL CIRCLE - 1(1), VISAKHAPATNAM. 3. THE PR. CIT (CENTRAL), VISAKHAPATNAM. 4. THE CIT(A) - 3, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.