Shri Anil Kumar pandey, Daltonganj V. ITO WARD-3(4), Daltonganj

ITA 81/RAN/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9652 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTY
• Assessee Lawyers: PANKAJ KHEJRIWAL
• Section: 11A; 139

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO.81 /RAN/201 7 ASSESSMENT YEAR : 2010 - 2011 SRI ANIL KUMAR PANDEY, PROP. M/S. MAA SHARDEY AUTOMOBILES, REHLA, DALTONGANJ VS. ITO, WARD 3(4) DALTONGANJ PAN/GIR NO. ADBPP 7861 L (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY: SHRI PANKAJ KHEJRIWAL, ADV REVENUE BY : SHRI A.K.MOHANTY, JCIT DATE OF HEARING : 30 /05 / 201 8 DATE OF PRONOUNCEMENT : 31 /05/ 2018 O R D E R PER N.S.SAINI, AM THIS I S AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) - RANCHI DATED 9.2 .2017 FOR THE ASSESSMENT YEAR 2010 - 2011. 2. IN GROUND NOS.1 & 2, THE GRIEVANCE OF THE ASSESSEE IS THAT THE INITIATION OF PROCEEDINGS U/S.147 IS ILLEGAL AND UNJUSTIFIED. 2 ITA NO.81/RAN/2017 ASSESSMENT YEAR: 2010 - 2011 3. NO ARGUMENTS WERE ADVANCED BY LD A.R. OF THE ASSESSEE IN RESPECT OF THE INITIATION OF PROCEEDINGS U/S.147 OF THE ACT. HENCE, THIS ISSUE IS DISMISSED FOR WANT OF PROSECUTION. 4. IN GROUND NOS.3 & 4, THE GR IEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN CONFIRMING THE CONFIRMING THE ADDITION OF RS.4,66,370/ - 5. ON PERUSAL OF ORDER OF THE CIT(A), WE FIND THAT THIS GROUND IS NOT ARISING OUT OF ORDER OF THE CIT(A). HENCE, THIS GROUND IS DISMISSED. 6. GROUN D NO.5 IS DIRECTED AGAINST THE DISALLOWING THE DEDUCTION OF RS.1,00,000/ - U/S. 80U OF THE ACT FOR PERMANENT PHYSICAL DISABILITY. 7. THE ASSESSING OFFICER DISALLOWED DEDUCTION OF RS.1,00,000/ - U/S. 80U OF THE ACT ON THE GROUND THAT ALTHOUGH THE ASSESSEE HA S ATTACHED A CERTIFICATE FROM AN ORTHOPAEDIC SURGEON IN APPENDIX - C, WHILE AS PER THE PROVISIONS OF SECTION, THIS CERTIFICATE HAS TO BE SIGNED BY THE CIVIL SURGEON OF THE CHIEF MEDICAL OFFICER. 7. ON APPEAL, THE CIT(A) CONFIRMED THE ACTION OF THE ASSESSING OFFICER BY OBSERVING AS UNDER: I HAVE CONSIDERED THE SUBMISSIONS OF THE APPELLANT AND HAVE ALSO PERUSED THE ASSESSMENT ORDER. SECTION 80U(2) STATES EVERY INDIVIDUAL CLAIMING A DEDUCTION UNDER THIS SECTION SHALL FURNISH A COPY OF THE CERTIFICATE ISSUED BY THE MEDICAL AUTHORITY IN THE FORM AND MANNER, AS MAY BE PRESCRIBED, ALONGWITH THE RETURN OF INCOME UNDER SECTION 139, IN RESPECT OF THE ASSESSMENT YEAR FOR WHICH THE DEDUCTION IS CLAIMED. 3 ITA NO.81/RAN/2017 ASSESSMENT YEAR: 2010 - 2011 PROVIDED THAT WHERE THE CONDITION OF DISABILITY REQUIRES REASSESSMENT OF ITS EXTENT AFTER A PERIOD STIPULATED IN THE AFORESAID CERTIFICATE, NO DEDUCTION UNDER THIS SECTION SHALL BE ALLOWED FOR ANY ASSESSMENT YEAR RELATING TO ANY PREVIOUS YEAR BEGINNING AFTER THE EXPIRY OF THE PREVIOUS YEAR DURING WHICH THE AFORE SAID CERTIFICATE OF DISABILITY HAD EXPIRED, UNLESS A NEW CERTIFICATE IS OBTAINED FROM THE MEDICAL AUTHORITY IN THE FORM AND MANNER AS MAY BE PRESCRIBED AND A COPY THEREOF IS FURNISHED ALONGWITH THE RETURN OF INCOME UNDER SECTION 139 . 11.3 THE PROVISION CLE ARLY STATES THAT SHALL FURNISH A COPY OF THE CERTIFICATE ISSUED BY THE MEDICAL AUTHORITY IN THE FORM AND MANNER, AS MAY BE PRESCRIBED, ALONGWITH THE RETURN OF INCOME UNDER SECTION 139. RULE 11A PRESCRIBES (1) FOR THE PURPOSES OF CLAUSE(E) OF THE EXPLANA TION TO SUB - SECTION (4) OF SECTION 80DD AND CLAUSE (D) OF THE EXPLANATION TO SUB - SECTION (2) OF SECTION 80U, THE MEDICAL AUTHORITY FOR CERTIFYING AUTISM CEREBRAL PALSY MULTIPLE DISABILITIES, PERSON WITH DISABILITY AND SEVERE DISABILITY REFERRED T O IN CLAUSES 9A), (C), (H), (J) AND (O) OF SECTION 2 OF THE NATIONAL TRUST FOR WELFARE OF PERSONS WITH AUTISM, CEREBRAL PALSY, MENTAL RETARDATIONS AND MULTIPLE DISABILITIES ACT, 1999 (44 OF 1999) 60 SHALL CONSIST OF THE FOLLOWING: - (I) A NEUROLOGIST HAVING A DEGREE OF DOCTOR OF MEDICINE (MD) IN NEUROLOGY (IN CASE OF CHILDREN, A PAEDIATRIC NEUROLOGIST HAVING AN EQUIVALENT DEGREE) :OR (II) A CIVIL SURGEON OR CHIEF MEDICAL OFFICER IN A GOVERNMENT HOSPITAL. 11,4 ADMITTEDLY, THE APPELLANT WAS NOT LIABLE TO FULFI L THE MANDATORY CONDITION LAID DOWN IN THE SECTION. THE DEDUCTION WAS, THEREFORE, RIGHTLY DENIED BY THE AO. GROUND OF APPEAL IS DISMISSED. 8. BEFORE US, NO ERROR COULD BE POINTED OUT BY LD A.R. OF THE ASSESSEE BY BRINGING ANY POSITIVE MATERIAL ON RECOR D TO CONTROVERT THE FINDINGS OF THE CIT(A) . HENCE, WE DISMISS THIS GROUND OF APPEAL OF THE ASSESSEE. 4 ITA NO.81/RAN/2017 ASSESSMENT YEAR: 2010 - 2011 9. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRON OUNCED IN THE OPEN COURT ON 31 /05 /201 8 SD/ - SD/ - (PAVAN KUMAR GADALE) (N.S SAINI) JUDICIAL MEMBER A CCOUNTANT MEMBER RANCHI; DATED 31 /05 /201 8 B.K.PARIDA, SPS COPY OF THE ORDER FORWARDED TO : BY ORDER, SR.PS, ITAT, CAMP AT RANCHI 1. THE APPELLANT : PROP. M/S. MAA SHARDEY AUTOMOBILES, REHLA, DALTONGANJ 2. THE RESPONDENT ITO, WARD 3(4) DALTONGANJ 3. THE CIT(A), RANCHI 4. PR. CIT , RANCHI 5. DR, ITAT, RANCHI 6. GUARD FILE. //TRUE COPY//