PRAVIN KUMAR HETAMSARIA, RANCHI V. ASSISTANT COMMISSIONER OF INCOME TAX, Asansol

ITA 912/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5697 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C J SINGH JCITSRDR
• Assessee Lawyers: K M ROY
• Section: 143(3)

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.912/KOL/2017 ASSESSMENT YEAR: 2011-12 PRAVIN KUMAR HETAMSARIA, PROP. M/S PRATIK AUTOMOBILES, OLD HAZARIBAGH ROAD, PATEL CHOWK RANCHI-834001 [ PAN NO.AAYPH 0545 F ] / V/S . ACIT, CIRCLE-3, GR. FLOOR, PARMAR BUILDING, 54, G.T. ROAD (WEST), ASANSOL-713304 /APPELLANT .. /RESPONDENT /BY APPELLANT SHRI K.M. ROY, FCA /BY RESPONDENT SHRI C.J.SINGH, JCIT-SR-DR /DATE OF HEARING 23-01-2019 /DATE OF PRONOUNCEMENT 31-01-2019 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2011-12 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-ASANSOLS ORDE R DATED 27.02.2017 PASSED IN CASE NO.147/CIT(A)/ASL/ACIT CIR-3/ASL/14-15 INVOLVI NG PROCEEDINGS 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND CHALLENGE S CORRECTNESS OF BOTH THE LOWER AUTHORITIES ACTION DISALLOWING COMMISSION EXPENDIT URE PAYMENTS MADE TO SHRI SHYAM SUNDER HETAMSARIA AND SMT. DULARI DEVI HETAMSARIA I NVOLVING SUMS OF 9,98,200/- & ITA NO.912/KOL/2017 ASSESSMENT YEAR 2 011-12 PRAVIN KR. HETAMSARIA VS ACIT CIR-3, ASL PAGE 2 9,65,100/- IN RELATION TO MOTOR CAR SALE BUSINESS. WE FIND AT THE OUTSET THAT THE CIT(A)S RELEVANT FINDINGS IN PAGE 10 RELY UPON HIS SIMILAR ORDER IN ASSESSMENT YEAR 2010-11 AFFIRMING THE IMPUGNED DISALLOWANCE PERTAIN ING TO VERY TWO PAYEES. IT TRANSPIRES DURING THE COURSE OF HEARING THAT ASSESS EE HAD FILED ITA NO.314/KOL/2015 IN SAID EARLIER ASSESSMENT YEAR 2010-11. A CO-ORDIN ATE BENCHS ORDER DATED 25.07.2018 FORMING PART OF THE CASE HAS DELETED THE VERY DISAL LOWANCE. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THAT THE TWO PAYEES ARE COMMON IN BOTH ASSESSMENT YEAR. WE THEREFORE ADOPT JUDICIAL CONSISTENCY TO DE LETE THE IMPUGNED COMMISSION DISALLOWANCE(S) FORMING SUBJECT-MATTER OF ADJUDICAT ION IN THE INSTANT APPEAL. THE ASSESSEE SUCCEEDS IN HIS SOLE SUBSTANTIVE GROUND. 3. THIS ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 31/01/2019 SD/- SD/- ( &) (( &) (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS ) - 31/01/2019 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PRAVIN KR. HETAMSARIA, PROP. M/S PRATIK AUTOMOBILES, OLD HAZARIBAGH R OAD, PATEL CHOWK RANCHI-834001 2. /RESPONDENT-ACIT, CIRCLE-3, GR. FL. PARMAR BUILDING , 54 G.T. ROAD(WEST) ASANSOL-71330 4 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . ((, , , /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ / ,,