SHRI BANWARI LAL GAUR, Jaipur V. ITO, Jaipur

ITA 651/JPR/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54315 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1990-1991
• Appeal Filed On: 30-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Assessee Lawyers: RAJEEV PANDEY
• Keywords: Revised return
• Section: 10(14); 10; 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, A JAIPUR (BEFORE SHRI R.K.GUPTA AND SHRI N.L. KALRA) ITA NO.651/JP/2011 ASSESSMENT YEAR : 1990-1991 SH. BANWARI LAL GAUR VS. INCOME TAX OFFICER, AJMER ROAD, WARD 1(4), JAIPUR. JAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJEEV PANDEY RESPONDENT BY : SHRI D.K. MEENA DATE OF HEARING:22.12.2011 DATE OF PRONOUNCEMENT: 30.12.2011 ORDER PER SHRI N.L. KALRA, A.M. 1. THE ASSESSEE HAS FILED AN APPEAL AGAINST ORDER O F LD. CIT (A) BIKANER DATED 28.9.2010. THE GROUNDS OF APPEAL ARE AS UNDER: ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE LD. CIT (A) HAS ERRED IN- IN NOT FOLLOWING DIRECTIONS OF THE HONBLE INCOME T AX APPELLATE TRIBUNAL AND FURTHER NOT FOLLOWING PROVISIONS OF LAW. CONFIRMING THE DISALLOWANCE OF RS.31,355/- ON ACCOU NT OF SUMPTUARY ALLOWANCE AND IN NOT ALLOWING DEDUCTION U/S 10(14) OF INCOME TAX ACT, 1961 AND IN NOT FOLLOWING PROVISIONS OF LAW. CONFIRMING THE CHARGE OF INTEREST UNDER INCOME TA X ACT, 1961. 2 2. THE BRIEF FACTS ARE THAT THE ASSESSEE FILED THE RETURN AND CLAIMED RS.31,354.85 AS EXEMPT U/S 16(II) OF THE I.T. ACT. THE EXEMPTION CLAIMED W AS NOT ALLOWABLE U/S 16(II) AND THE A.O. MADE ADJUSTMENT TO THE INCOME U/S 143(1)(A) AGAINST THIS ADJUSTMENT, THE ASSESSEE FILED AN APPLICATION U/S 154 AND CLAIMED THAT THE SAME IS EXEMPT U/S 10 (14) OF I.T. ACT. WHEN THE MATTER TRAVELLED UPTO TRIBUNAL THEN THE TRIBUNAL DIRECTED THE A.O. T O VERIFY THE ALLOWABILITY AS PER SALARY CERTIFICATE. 3. THE SCOPE OF SECTION 154 IS LIMITED. THERE BEING NO CLAIM OF DEDUCTION U/S 10 (14) IN THE COMPUTATION OF INCOME. THE ASSESSEE HAS NOT FILED T HE REVISED RETURN TO MAKE CLAIM U/S 10(14). THE LD. CIT (A) WAS JUSTIFIED IN DISMISSING THE APP EAL AFTER OBSERVING AS UNDER: I HAVE CONSIDERED THE FACTS OF THE CASE AND THE SUB MISSIONS MADE. AT THE OUTSET IT MAY BE MENTIONED THAT THE APPELLANT IN THE COMPUTAT ION OF INCOME FILED WITH THE RETURN OF INCOME HAD CLAIMED EXEMPTION IN RESPECT O F THE SUMPTUARY ALLOWANCE AMOUNTING TO RS.31,354/- U/S 16(II). THE APPELLANT WAS MAINTAINING THIS CLAIM UPTO THE POINT OF HIS APPEAL BEFORE THE ITAT. IN TH E SET ASIDE PROCEEDINGS THE APPELLANT CHANGED THE CLAIM FROM SECTION 16(II) TO 10 (14). ALTHOUGH THE AO DISALLOWED THE CLAIM OF THE APPELLANT U/S 10(14), T HE PLEA OF THE A/R IN REVISING THE CLAIM FROM SECTION 16(II) TO 10(14) IS LEGALLY NOT PERMISSIBLE WITHOUT FILLING OF A REVISED RETURN. EVEN OTHERWISE THERE IS NOTHING O N RECORD TO SUGGEST THAT THE CHANGE WAS CLAIMED BONAFIDE BEFORE THE AO. THE CLAI M HAVING NOT BEEN MADE U/S 10(14) ORIGINALLY THE SAME CANNOT BE CONSIDERED AT THIS STAGE AND THE SAME IS REJECTED. AS REGARDS THE APPELLANTS CLAIM U/S 16(I I) THE MAXIMUM ALLOWABLE DEDUCTION OF RS.5,000/- HAS ALREADY BEEN ALLOWED TO THE APPELLANT U/S 154 AND LATER IN THE SET ASIDE PROCEEDINGS. THE APPELLANTS PLEA FOR ALLOWING THE SAME IN FULL IS NOT TENABLE BECAUSE-(1) THE SALARY CERTIFIC ATE SHOWS SUMPTUARY ALLOWANCE BEING PAID TO THE APPELLANT AT RS.30,000/- AS AGAIN ST RS.31,354/- BEING CLAIMED BY THE APPELLANT. THERE IS NO EXPLANATION FOR THE DIFF ERENCE. (2) NO DETAILS OF THIS EXPENDITURE HAVING BEEN INCURRED IN THE PERFORMANCE OF OFFICIAL DUTY HAVE BEEN FURNISHED EITHER DURING THE SET ASIDE PROCEEDINGS O R DURING THE APPELLATE PROCEEDINGS EXCEPT FOR A CERTIFICATE FROM THE APPEL LANT HIMSELF WHICH AGAIN DOES NOT SERVE ANY PURPOSE BECAUSE IT IS NOT CORROBORATE D BY ANY INDEPENDENT EVIDENCE. (3) THE MAXIMUM PERMISSIBLE RELIEF UNDER THE ACT HAD ALREADY BEEN ALLOWED TO THE APPELLANT. THERE IS NO CASE FOR ANY FURTHER RELIEF. (4) THE JUDICIAL DECISION RELIED UPON BY THE A/R DURING THE SET ASID E PROCEEDINGS ARE NOT ON THE 3 ISSUE AT HAND AND ARE RENDERED IN TOTALLY DIFFERENT CONTEXT. IN VIEW OF THE FOREGOING, THIS GROUND OF APPEAL FAILS. WE UPHOLD THE FINDING OF LD. CIT (A) AND THE APPEA L IS DISMISSED. THE ORDER IS PRONOUNCED IN OPEN COURT ON 30.12.201 1 SD/- SD/- (R.K.GUPTA) (N.L.KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30.12.2011 *S.KUMAR* COPY FORWARDED TO:- 1. SHRI BANWARI LAL GAUR, JAIPUR. 2. THE INCOME TAX OFFICER, WARD-1(4), JAIPUR. 3. THE CIT 4. THE CIT(A), 5. THE D/R, ITAT, JAIPUR 6. THE GUARD FILE IN ITA NO.651/JP/2011 BY ORDER A.R., I.T.A.T., JAIPUR