Appeal details
Counselvise Citation
[2022] 105 COUNSELVISE.COM (IT) 0798 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 7 month(s) 25 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-05-2022
Appeal Filed By
Assessee
Order Result
PartlyAllowed
Bench Allotted
SMC
Assessment Year
2008-2009
Appeal Filed On
04-10-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.545/PUN/2020 नधा रण वष / Assessment Year : 2008-09 Ajitsingh Maliksingh Rajpal, 479, Aden Villa, Rasta Peth, Pune – 411 001 Maharashtra PAN : AAQPR3149F Vs. ITO, Ward-2(2), Pune (Appellant) (Respondent) आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2008-09 arises against the order of the CIT(A)-4, Pune dated 17-02-2020 passed in Appeal No. CIT(A)-4/ITO,Ward.6(1),Pune/232/2012-13/626 involving proceedings under Section 143(3) of the Income Tax Act, 1961 in short the Act. Heard both the parties. Case file perused. 2. The assessee’s sole substantive grievance challenges correctness of both the lower authorities action disallowing deduction claimed of Rs.12.50 lakhs; involving alleged compensation of Rs.10.00 lakhs paid to Mr. Bijendra Tiwari and commission of Rs.2.50 lakhs; respectively, for the purpose of computation of capital gains. Appellant by Shri Suhas Bora Respondent by Shri Arvind Desai Date of hearing 26-05-2022 Date of pronouncement 30-05-2022 ITA No. 545/PUN/2020 Ajitsingh Maliksingh Rajpal 2 3. Learned counsel vehemently contended that both the lower authorities have erred in law and on facts in making the impugned twin disallowances. He invited my attention to assessee’s alleged MOU dated 12-04-2007 with Mr. Bijendra Tiwari; who inturn, has been claimed to be a consenting party having received total sum of Rs.20.00 lakhs out of which this taxpayers’ ½th share comes to Rs.10.00 lakhs in issue. I find from a perusal of the said MOU at page 11 onwards that the same was an unregistered document involving cash payment of Rs.11,000/- only without any registration of proof of genuineness; as the case may be. I therefore affirm the learned lower authorities action in making the impugned disallowance of Rs.10.00 lakhs on account of the assessee’s failure to prove genuineness in proving the alleged MOU. 4. Coming to the latter head of commission and brokerage disallowance of Rs.2.50 lakhs, I find force in assessee’s arguments as such kind of charges are in the nature of routine expenses in immovable property transactions. The assessee has already substantiated it by leading the necessary evidence. This latter disallowance accordingly stands deleted. 5. The assessee’s delay of 156 day in filing the instant appeal is condoned since falling in Covid-19 outbreak period from March, 2020 till the date of institution; No other ground has been pressed. ITA No. 545/PUN/2020 Ajitsingh Maliksingh Rajpal 3 6. This assessee’s appeal is partly allowed in above terms. Order pronounced in the Open Court on 30 th May, 2022. Sd/- (S.S.GODARA) JUDICIAL MEMBER प ु णे Pune; दनांक Dated : 30 th May, 2022 Satish/Doc आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. 4. The CIT(A)-4, Pune The Pr.CIT-3, Pune 5. वभागीय त न ध, आयकर अपील!य अ धकरण, प ु णे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 545/PUN/2020 Ajitsingh Maliksingh Rajpal 4 Date 1. Draft dictated on 26-05-2022 Sr.PS 2. Draft placed before author 27-05-2022 Sr.PS 3. Draft proposed & placed before the second member -- JM 4. Draft discussed/approved by Second Member. -- JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.
