Inder Singla, Pehowa V. ITO, W-1, Kurukshetra

ITA 940/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0453 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, B, CHANDIGARH , ! . .., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NO. 940/CHD/2018 / ASSESSMENT YEAR : 2006-07 SH. INDER SINGLA, C/O M/S MANCHANDA FILLING STATION, KAITHAL ROAD, PEHOWA, DISTRICT KURUKSHETRA THE ITO,WARD-1, KURUKSHETRA ./PAN NO: ALRPS7652P / APPELLANT /RESPONDENT ! /ASSESSEE BY : SH. SUDHIR SEHGAL, ADVOCATE ' ! / REVENUE BY : SH. MANJIT SINGH, SR.DR # $ % /DATE OF HEARING : 28.11.2018 &'() % / DATE OF PRONOUNCEMENT : 28. 11. 2018 %'/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 26.4.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GURGAON [HEREINAFTER REFERRED TO AS CIT(A)]. 2. THE ASSESSEE HAS TAKEN THE THREE EFFECTIVE GROUN DS OF APPEAL. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE HAS STATED AT BAR THAT AS PER THE INSTRUCTIONS OF HIS CLIENT, HE DOES NOT PRESS GROUN D NOS. 1 & 3 OF THE APPEAL. GROUND NOS. 1 & 3 OF THE APPEAL ARE, THERE FORE, DISMISSED AS NOT PRESSED. 3. THE ONLY GROUND LEFT FOR ADJUDICATION IS GROUND NO.2, WHEREIN, THE ASSESSEE HAS AGITATED THE CONFORMATION OF ADDITION OF RS. 1 LAC OUT OF THE EXPENDITURE, CLAIMED TO HAVE BEEN INCURRED ON IMPRO VEMENT OF THE ITA NO. 940/CHD/2018- SH. INDER SINGLA, PEHOWA 2 PROPERTY. THE LD. CIT(A) RESTRICTED THE DISALLOWANC E TO RS. 1 LAC OUT OF THE DISALLOWANCE MADE BY THE ASSESSING OFFICER OF RS. 1 ,65,000/- OBSERVING THAT THE ASSESSEE COULD NOT PRODUCE THE VERIFIABLE VOUCHERS, RATHER, SOME OF THE VOUCHERS IN RESPECT OF THE ITEMS OF EXPENDIT URE WERE SELF-MADE VOUCHERS. 4. BEFORE US, LD. COUNSEL FOR THE ASSESSEE HAS SUBM ITTED THAT IN THE CASE OF IMPROVEMENT OF THE BUILDING, THERE ARE CERTAIN I TEMS AND NATURE OF EXPENDITURE IN RESPECT OF WHICH NO SPECIFIC BILLS OR INVOICES ARE AVAILABLE. HOWEVER, WHENEVER THE EXPENDITURE IS INCURRED, THE SAME HAS TO BE RECORDED BY WAY OF SELF-MADE VOUCHERS. 5. CONSIDERING THE MEAGER SUM OF DISALLOWANCE OF RS . 1 LAC AND ALSO CONSIDERING THE ABOVE SUBMISSIONS OF THE LD. COUNSE L FOR THE ASSESSEE, IN OUR VIEW, INTEREST OF JUSTICE WILL BE SERVED IF THE DISALLOWANCE IS RESTRICTED TO RS. 50,000/-. WE ORDER ACCORDINGLY. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28.11.2018. SD/- SD/- ( . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 28.11 .2018 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE ITA NO. 940/CHD/2018- SH. INDER SINGLA, PEHOWA 3 '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR