Shri Dharmesh V.Patel, Baroda V. The Income tax Officer(OSD),Ward-2(3), Baroda

ITA 715/AHD/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6566 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 07-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Section: 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER I.T.A. NO. 715 / AHD/2011 (ASSESSMENT YEAR 2005-06) SHRI DHARMESH V. PATEL, PROP. OF DHARMESH ENTERPRISE, 112, ARPAN COMPLEX, NIZAMPURA, BARODA VS. ITO,WARD 2(3), BARODA PAN/GIR NO. :AAQPP6628M (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: Y. C. SURTI, D.R. O R D E R THIS APPEAL BY THE ASSESSEE HAS BEEN PREFERRED AGA INST THE ORDER DATED 12.11.2010 OF CIT(A) II, BARODA FOR THE ASSESSMENT YEAR 2005-06. THE ASSESSEE HAS RAISED THE FOLLOWING EFFECTIVE GROUND OF APPEAL: THE HON'BLE CIT (A) HAS ERRED IN CONFIRMING DISALL OWANCE OF RS. 79807/- BEING EXPENSES INCURRED FOR MUSICAL NIGHT W ITHOUT CONSIDERING THE FACT THAT THE SAID EXPENSES WERE IN CURRED FOR THE PURPOSE OF BUSINESS CONSIDERING BUSINESS EXPEDIENCY COVERED U/S 37 OF THE ACT. IT BE HELD SO NOW AND THE DISALLOWANCE MADE BE DELETED. 2. THE NOTICE OF HEARING WAS SENT THROUGH SPEED POS T WHICH HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS LEFT WITHOUT ADDRESS. I HAVE PROCEEDED TO DECIDE THIS APPEAL AFTER HEARING THE LD. D.R. AS NO PURPOSE WILL BE SERVED IF ANOTHER OPPORTUNITY IS GI VEN TO THE ASSESSEE AS THE I.T.A.NO. 715/AHD/2011 2 ASSESSEE HAS NOT INFORMED EITHER TO THE REGISTRY OR TO THE POSTAL AUTHORITIES ABOUT HIS CHANGE OF ADDRESS. 3. AFTER HEARING LD. D.R. AND PERUSING THE RECORDS, I FIND THAT LD. CIT(A) DURING APPELLATE PROCEEDINGS, GAVE SEVERAL O PPORTUNITIES TO THE ASSESSEE BUT HE CHOOSE NOT TO APPEAR BEFORE THEM. LD. CIT(A) WHILE DISMISSING THE APPEAL OF THE ASSESSEE HAS OBSERVED AS UNDER: THE ONLY EFFECTIVE GROUND IS AGAINST DISALLOWANCE OF EXPENSES ON MUSICAL NIGHT. NEITHER BEFORE H A.O. NOR BEFORE ME ANY EVIDENCE HAS BEEN FILED TO PROVE HAT EXPENDITURE WAS WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF BUSINESS. DISALLOWANCE HAS RIGH TLY BEEN MADE. 4. BEFORE ME ALSO, NO EVIDENCE IN RESPECT OF THE EX PENDITURE INCURRED IN MUSICAL NIGHT WAS FILED TO SHOW THAT IT WAS WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF BUSINESS. THEREFORE, I FIND NO NEED TO INTERFERE WITH THE ORDER PASSED BY LD. CIT(A) AND THE SAME IS HEREBY UPHELD. 5. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JUNE 2011. SD./- (D. K. TYAGI) JUDICIAL MEMBER AHMEDABAD; DATED :1 ST JUNE, 2011 SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD 6. THE GUARD FILE I.T.A.NO. 715/AHD/2011 3 1. DATE OF DICTATION 2/6/11 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/6/11. OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 3/6/11 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT ALREADY PRONOUNCED ON 1.6.11 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 3/6/11 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 3/6/11 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. ..