Khyaliram Kedarnath Oil Agency, Bhagalpur V. ITO, Ward-1(1), Bhagalpur

ITA 84/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6326 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: RAVI SAH
• Section: 143(3)

Judgement Text

1 ITA NOS.84-85/PAT/2019 KHYALIRAMKEDARNATH OIL AGENCY, AYS- 2013-14 &2014-1 5 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA [BEFORE SHRI S. S. GODARA, JM & DR. A. L. SAINI, AM ] I.T.A. NOS. 84 & 85/PAT/2019 ASSESSMENT YEARS:2013-14 &2014-15 KHYALIRAMKEDARNATH OIL AGENCY (PAN: AAMFK0730H) VS. INCOME-TAX OFFICER, WARD-1(1), BHAGALPUR. APPELLANT RESPONDENT DATE OF HEARING 17.09.2020 DATE OF PRONOUNCEMENT 17.09.2020 FOR THE APPELLANT SHRI RAVI SAH, AR FOR THE RESPONDENT SHRI AJAY KUMAR, ADDL. CIT, SR. DR ORDER PER BENCH THESE TWO ASSESSEES APPEALS FOR ASSESSMENT YEAR( S) 2013-14 AND 2014-15 ARISE AGAINST THE COMMISSIONER OF INCOME-TAX (APPEA L)-BHAGLPURS SEPARATE ORDERS DATED 29.02.2016 AND 30.12.2016; RESPECTIVELY INVOL VING PROCEEDING U/S. 143(3) OF THE INCOME-TAX ACT, 1961; IN SHORT THE ACT. 2. FOR THE REASONS STATED IN THE ASSESSEES IDENTIC AL CONDONATION PETITIONS FOR DELAY OF 103 DAYS EACH ON ACCOUNT OF COMPILATION OF NECESSARY RECORDS ETC, WE HOLD THAT THE SAME IS NEITHER INTENTIONAL NOR DELIBERATE BUT ON ACCOUNT OF CIRCUMSTANCES BEYOND ITS CONTROL. THE SAME STANDS CONDONED. THE TWO CASE ARE TAKEN UP FOR ADJUDICATION ON MERITS. 3. THE ASSESSEES FORMER IDENTICAL GROUND IN BOTH T HESE APPEALS SEEKS TO REVERSE THE LOWER AUTHORITIES ACTION DISALLOWING FUEL LOSS ES TOWARDS EVAPORATION / HANDLING IN RUNNING THE FUEL STATION BUSINESS INVOLVING FIGURES OF 1,38,758 & 3,20,544/-; RESPECTIVELY. NEITHER THE ASSESSEE HAS BEEN ABLE T O PROVE THE IMPUGNED LOSSES OF EVAPORATION/HANDLING OF THE FUEL BY FILING NECESSAR Y EVIDENCE NOR THE ASSESSING OFFICER OR CIT(A) HAVE CONSIDERED ANY INSTANT PRE CEDENT(S) TO THIS EFFECT. BE THAT AS IT MAY, WE DEEM IT APPROPRIATE IN THESE PECULIAR FA CTS AND CIRCUMSTANCES THAT A LUMP 2 ITA NOS.84-85/PAT/2019 KHYALIRAMKEDARNATH OIL AGENCY, AYS- 2013-14 &2014-1 5 SUM DISALLOWANCE OF 0.5% INSTEAD OF 1% IN ISSUE SHA LL MEET THE ENDS OF JUSTICE. THE ASSESSING OFFICER IS DIRECTED TO COMPUTE THE NECESS ARY DISALLOWANCE ACCORDINGLY. 3. WE PROCEED FURTHER AND NOTICE THAT THE FACTUAL P OSITION IS NOT DIFFERENT IN THE ASSESSEES LATTER SUBSTANTIVE GROUNDS IN BOTH THESE APPEALS SEEKING TO DELETE ESTIMATED DISALLOWANCE(S) OF TANKER FUEL AND TANKER MAINTENAN CE EXPENSES SINCE NEITHER OF THESE TWO PARTIES HAVE DISCHARGED THEIR ONUS BY FILING TH E NECESSARY EVIDENCE IN SUPPORTIVE OF THEIR STANDS. WE, THEREFORE, RESTRICT THE DISAL LOWANCE TO THE EXTENT OF 50% ONLY QUA BOTH THESE ISSUES. IT IS MADE CLEAR THAT THE FOREGO ING ESTIMATION SHALL NOT BE TREATED AS A PRECEDENT. 4. THE ASSESSEES TWO APPEALS IN ITA NO.84 & 85/PAT/2019 ARE PARTLY ALLOWED IN ABOVE TERMS. A COPY OF THE INSTANT COMMON ORDER BE PLACED IN THE RESPECTIVE CASE FILE(S) . ORDER IS PRONOUNCED IN OPEN COURT ON 17TH SEPTEMBER , 2020 AT THE TIME OF HEARING. SD/- SD/- (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *JD. SR.P.S/DKP SR.P.S. - 17/09/2020 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S. KHYALIRAMKEDARNATH OIL AGENCY, BOUN SI ROAD, MOHAHIDPUR, BHAGALPUR. 2. /RESPONDENT-ITO, WARD-1(1), BHAGALPUR 3. / CONCERNED CIT BHAGALPUR 4. - / CIT (A) BHAGALPUR 5. , ,/ DR, ITAT, PATNA 6. / GUARD FILE. /TRUE COPY/ BY ORDER/ , SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,