Sanjay Minotra, New Delhi V. ACIT, Circle- 62(1), New Delhi

ITA 7300/DEL/2017

AI Insights

The case involves Sanjay Minotra, the appellant, contesting various disallowances made by the Assessing Officer (AO) for the assessment year 2013-14. The disallowances included amounts for unverifiable purchases, direct expenses, and several categories of expenses such as vehicle, festival, traveling, telephone, and conveyance expenses. The CIT(A) upheld these disallowances, which led to the filing of an appeal with the Income Tax Appellate Tribunal. The Tribunal's decision focused on the procedural aspect of the appeal filing, noting the validity of the e-appeal over the manual submission, and upheld the CIT(A)'s decision on the substantive issues raised.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121269 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 03-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 06-12-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Depreciation; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 7300/Del/2017 : Asstt. Year: 2013-14 Sanjay Minotra, C/o M/s RRA Taxindia, D-28, South Extension, Part-1, New Delhi-110049 Vs ACIT, Circle-62(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AHCPM0641G Assessee by : Sh. Deepesh Garg, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 04.07.2023 Date of Pronouncement: 07.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. CIT(A)-20, New Delhi dated 30.11.2016. 2. Following grounds have been raised by the assessee: “1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an estimated disallowance of Rs.3,00,000/- on account of alleged unverifiable purchases. 2. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making an estimated disallowance of Rs.1,00,000/- on account of direct expenses. ITA No. 7300/Del/2017 Sanjay Minotra 2 3. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in making aggregate disallowance of Rs.5,18,418/- under the head vehicle expenses, festival expenses, travelling expenses, telephone expenses and conveyance expenses and further erred in observing that the depreciation is disallowable u/s 38(2) of the Act. 4. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO in not allowing the benefit of credit of TDS amounting to Rs.1,09,815/- as claimed. 5. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in not allowing the credit of prepaid taxes amounting to Rs.81,329/-.” 3. We have gone through the order of the ld. CIT(A) from para 2 to para 5 and also the Notification No. 11/2016 of Government of India. In this case, the assessee has filed appeal on 08.06.2016 in paper form and also in E-module. As per the CBDT circular, the due date for filing of the e-appeal was extended till 15.06.2016. Hence, the ld. CIT(A) has rightly dismissed the manual appeal filed by the assessee by treating the e-appeal filed by the assessee as valid. The substantive grievance would arise only if the e-appeal has not been adjudicated by the ld. CIT(A). The ld. CIT(A) is directed to dispose the e-appeal filed by the assessee as per the procedure and provisions of the Act. ITA No. 7300/Del/2017 Sanjay Minotra 3 4. In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 07/07/2023. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 07/07/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR