Delmos Aviation Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 959/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6227 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 20-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Section: 37(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B , NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO .959 /DEL/ 2017 ASSESSMENT YEAR: 2013 - 14 M/S. DELMOS AVIATION PVT. LTD., 209, PRAKASH DEEP BUILDING, CONNAUGHT PLACE, NEW DELHI VS. DCIT, CIRCLE - 7(1), C.R. BUILDING, NEW DELHI PAN : AABCD9009J (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI G. JOHNSON, SR. DR ORDER PER O.P. KANT, A.M.: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST ORDER DATED 17/11/2016 PASSED BY THE LD. COMMISSIONER OF INCOME - TAX (APPEALS) - 3, NEW DELHI [IN SHORT THE LD. CIT(A) ] FO R ASSESSMENT YEAR 2013 - 14 RAISING FOLLOWING GROUNDS: 1. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. COMMISSIONER (APPEALS) - 3 HAS ERRED BY SUSTAINING THE DISALLOWANCE OF EXPENSES RS.3,85,520/ - U/S 37(1) ON THE GROUNDS OF MINOR DEFICI ENCIES IN VOUCHERS. 2. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LEARNED COMMISSIONER (APPEALS) - 3 HAS WRONGLY UNDERSTOOD THE FACTS AND DOCUMENTS SUBMITTED BY THE APPELLANT DURING THE COURSE OF PROCEEDINGS BEFORE HIM. DATE OF HEARING 01.08.2019 DATE OF PRONOUNCEMENT 06.08.2019 2 ITA NO . 959/DEL/2017 3. THE APPELLANT CRAVES THE LEAVE TO ADD, SUBSTITUTE, MODIFY, DELETE OR AMEND ALL OR ANY GROUND OF APPEAL EITHER BEFOR OR AT THE TIME OF HEARING. 2. B RIEFLY STATED FACTS OF THE CASE ARE THAT THE ASSESSEE COMPANY WAS ENGAGED IN PROVIDING SERVICES OF AIR CARGO BOOKING, AIR TICKETING, TRADING AND INVESTMENT IN SECURITIES AND IMMOVABLE PROPERTIES. THE ASSESSEE FILE D RETURN OF INCOME ON 30/09/2013 , DECLARING TOTAL INCOME OF RS.6, 37,31,820/ - , WHICH WAS REVISED SUBSEQUE NTLY TO RS.6,44,26, 140/ - . THE CASE WAS SELECTED FOR SCRUTINY AND NOTICE UNDER SECTION 143(2) OF THE INCOME - TAX A CT, 1961 (IN SHORT THE A CT ) WAS ISSUED AND COMPLIED WITH. IN ASSESSMENT PROCEEDINGS, THE ASSE SSING OFFICER , ON VERIFICATION OF THE BILLS AND V OU CHERS FOR OTHER EXPENSES OF RS. 16, 56, 813/ - PRODUCED BY THE ASSESSEE, FOUND THAT BILLS AND VOUCHER FOR EXPENSES OF RS.4,94, 781/ - WERE EITHER NOT B EARING NAME OF THE ISSUER OR WITHOUT ANY DATE. THE ASSESSING OFFICER HAS PRODUCED ENTIRE LIST OF SUCH BILLS A ND VOUCHER ALONG WITH THE DEFECTS NOTICED IN THE ASSESSMENT ORDER. THUS, LOOKING TO THE DEFECTS IN BILLS AND VOUCHERS , HE DISALLOWED THE AMOUNT OF RS.4, 94, 781/ - . ON FURTHER APPEAL, THE LD. CIT(A) FURTHER PROVIDED AN OPPORTUNITY TO THE ASSESSEE TO PRODUCE R ELEVANT BILLS AND VOUCHERS EXCEEDING RS. 10,000/ - . HOWEVER , IN RESPECT OF THE FOLLOWING EXPENSES, THE ASSESSEE FAILED TO PRODUCE VOUCHERS BEFORE HIM: S. NO. PARTICULARS AMOUNT REMARKS 1 FARM HOUSE EXPENSES 37,400 (94300 - 15000 - 7700 - 340000 - 200)VOUCHERS/BILL WITHOUT DATE 2 DETAILS OF CASH ACCOUNT 48,000 (52018 - 2688 - 1330) WITHOUT DATE AND WITHOUT BILL 3 CASH PAYMENT 10034 BILL WITHOUT DATE AND WITHOUT NAME 4 PLUMBER WORK 16,000 WITHOUT DATE 5 GAYATRI TRADER GURGAON 59,086 WITHOUT DATE & WITHOUT NAME 3 ITA NO . 959/DEL/2017 6 BILL OF MY SAM ENTERPRISES 1,55,000 BY NAME OF DEMOS 7 CAR PAINTER 10,000 WITHOUT DATE 8 CAR PAINTER A/C 10,000 VOUCHER WITHOUT DATE 9 CAR PAINTER A/C 10,000 VOUCHER WITHOUT DATE 10 CAR PAINTER A/C 10,000 VOUCHER WITHOUT DATE 11 CAR PAINTER A/C 10,000 VOUCHER WITHOUT DATE TOTAL 3,85,520/ - 2.1 IN VIEW OF INABILITY OF THE ASSESSEE IN PRODUCING THE VOUCHERS FOR EXPENSES, THE LD. CIT(A) UPHELD THE DISALLOWANCE OF RS.3,85, 520/ - . 2.2 AGGRIEVED WIT H THE ADDITION SUSTAINED OF RS.3,85, 520/ - THE ASSESSEE IS IN APPEAL BEFORE THE T RIBUNAL. 3. WE MAY LIKE TO MENTION THAT THE ASSESSEE WAS DULY NOTIFIED FOR HEARING ON 30/07/2019 AND THE LD. COUNSEL OF THE ASSESSEE APPEARING ON THE SAID DATE WAS DIRECTED TO PRODUCE RELEVANT VOUCHERS , IF ANY , I N SUPPORT OF THE GROUNDS RAISED AND CASE WAS ADJOURNED ACCORDINGLY. DESPITE ADJOURNMENT OF THE CASE AT THE REQUEST OF THE LD. COUNSEL AND DATE CONVENIENT TO HIM, NEITHER ANYONE ATTENDED ON BEHALF OF THE ASSESSEE IN THE HEARING , NOR FILED IN ANY WRITTEN SUB MISSION. IN THE CIRCUMSTANCES, WE ARE OF THE OPINION THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL AND ACCORDINGLY PROCEEDED TO HEAR THE APPEAL EX PARTY QUA THE ASSESSEE. 4. THE LD. DR RELIED ON THE ORDER OF THE LOWER AUTHORITIES. 5. WE HAVE HE ARD THE SUBMISSION OF THE LD. DR. WE FIND THAT ASSESSEE HAS BEEN PROVIDED OPPORTUNITY TO PRODUCE BILLS AND VOUCHERS IN RESPECT OF THE EXPENSES BOTH BY THE ASSESSING OFFICER AS WELL AS BY THE LD. CIT(A). THE ASSESSEE HAS FAILED TO PRODUCE BILLS AND V OUCHERS FOR THE EXPENSES OF RS.3,85, 520/ - BEFORE THE LD. 4 ITA NO . 959/DEL/2017 CIT(A) AND UNABLE TO FILE ANY SUCH COPY O F VOUCHERS BEFORE THE T RIBUNAL EVEN AFTER FILING OF APPEAL IN THE YEAR 2017. IN OUR OPINION, IN VIEW OF THE FAILURE ON THE PART OF THE ASSESSEE I N PRODUCING THE VOUCH ERS OF THE RELEVANT EXPENSES, THE LD. CIT(A) IS JUSTIFIED IN SUSTAINING THE DISALLOWANCE. THE GROUND OF THE APPEAL OF THE ASSESSEE IS ACCORDINGLY DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 6 T H AUGUST , 2019. S D / - S D / - [ SUDHANSHU SRIVASTAVA ] [O.P. KANT] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 T H AUGUST , 2019. RK/ - [D.T.D.S] COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI