Smt. Anita Sahu C/o- Mahendra Gargieya & Associates, 537-39, Gargieyas, Mahima Trinity, New sanganer Road, Swej Farm, Jaipur, Kota V. ITO Ward-1(2), Kota, Ward-1(2), Kota

ITA 791/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4691 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJENDER SINGH DHK
• Section: 143(3); 40(a)(ia)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH JESK LH-'KEKZ] YS[KK LNL; DS LE{K BEFORE : SHRI RAMESH C.SHARMA, ACCOUNTA NT MEMBER VK;DJ VIHY LA-@ ITA NO. 791/JP/2019 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13 SMT. ANITA SAHU PROP: M/S. AMBIKA CRANES & EARTHMOVERS 59, GRAIN MANDI, DCM ROAD, KOTA CUKE VS. THE ITO WARD- 1 (2), KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: BGNPS 8731 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MAHENDRA GARGIEYA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY: SHRI RAJENDER SINGH, ADDL. CIT-DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 31/07/2019 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 31 /07/2019 VKNS'K@ ORDER PER RAMESH C. SHARMA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A), KOTA DATED 19-03-2018 FOR THE ASSESSMENT YEAR 2012-13, IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE I.T. A CT, 1961. 2.1 IN THIS APPEAL, THE ASSESSEE IS AGGRIEVED FOR D ISALLOWANCE MADE U/S 40(A)(IA) OF THE ACT IN RELATION TO THE PAYMENTS MA DE TO M/S. TATA CAPITAL LTD. M/S. L&T FINANCE LTD. M/S. TATA CAPITAL NEW AN D MISS. SHREE EQUIPMENT FINANCE (P) LTD. SIMILAR DISALLOWANCE HAS BEEN MADE IN ITA NO.791/JP/2019 SMT. ANITA SAHU VS ITO, WARD- 1(2), KOTA 2 RESPECT OF THE PAYMENTS MADE TO M/S. PRIYA ARTS ON ACCOUNT OF ADVERTISEMENT EXPENSES. SIMILARLY, THE AO HAS DISAL LOWED A SUM OF RS. 1.00 LAC ON ACCOUNT OF CRANE MATERIAL & REPAIR EXPE NSE. 2.2 I HAVE CONSIDERED THE RIVAL CONTENTIONS AND GON E THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT THE LD. CIT (A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY PASSING EX-PARTE ORDER. E VEN BEFORE THE AO THE ASSESSEE HAS NOT GOT OPPORTUNITY TO SUBSTANTIATE TH E FACT THAT RECIPIENTS HAVE ALREADY PAID TAXES ON INCOME, NO DISALLOWANCE IS WARRANTED IN TERMS OF AMENDED PROVISIONS OF LAW. RELIANCE WAS PLACED B Y THE LD.AR OF THE ASSESSEE ON THE DECISIONS OF COORDINATE BENCH OF JA IPUR IN THE CASE ACIT VS GIRDHARI LAL BARGOTI (ITA NO.757/JP/2012 VIDE OR DER DATED 10-04- 2015) AND ACIT VS M/S. VASTUVEDIK COLONIZERS & DEVE LOPERS (ITA NO. 320/JP/2015 VIDE ORDER DATED 24-10-2018).CONSIDERIN G THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE SUBSTANTIAL IN TEREST OF JUSTICE, I RESTORE THE MATTER BACK TO THE FILE OF THE AO FOR D ECIDING THE ISSUE AFRESH AFTER CONSIDERING THE EVIDENCES PLACED ON RECORD WI TH REGARD TO INCLUSION OF PAYMENTS MADE BY THE ASSESSEE IN THE RESPECTIVE INCOME OF DEDUCTEE ON WHICH PROPER TAXES HAVE BEEN PAID BY THEM. THE A O IS TO DECIDE THE ISSUE AFRESH AS PER LAW. THUS THE APPEAL OF THE ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO.791/JP/2019 SMT. ANITA SAHU VS ITO, WARD- 1(2), KOTA 3 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 31/07/20 19. SD/- JESK LH 'KEKZ (RAMESH C. SHARMA) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 31 /07/ 2019 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT-SMT. ANITA SAHU, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 1(2), KOTA 3. VK;DJ VK;QDRVIHY ) @ CIT(A), 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.791/JP/2019) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR