EVERGREEN WELFARE ASSOCIATION , PATNA V. ACIT CIRCLE-3 , RANCHI

ITSSA 01/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5781 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-03-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: INDERJEET SINGH
• Assessee Lawyers: K N PRASAD
• Section: 153A; 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER IT (SS) A NO. 01 / RAN / 201 8 ASSESSMENT YEAR :2012-13 EVERGEEN WELFARE ASSOCIATION B/H SURYA MANDIR, ANISHABAD KHAGAUL ROAD, PATNA-800 002 [ PAN NO.AABFE 8130 C ] V/S . ACIT, CENTRAL CIRCLE- 3, RANCHI /APPELLANT .. / RESPONDENT /BY APPELLANT SHRI K.N. PRASAD, ADVOCATE /BY RESPONDENT SHRI INDERJEET SINGH, CIT-DR /DATE OF HEARING 04-03-2020 /DATE OF PRONOUNCEMENT 04-03-2020 / O R D E R PER BENCH (ORAL):- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-3 PATNAS ORDER DATED 20.12.2017 PASSED IN CASE NO.73 TO-75, 71,70,69 & 68/CIT(A)-3/ PAT/14-15 INVOLVING PROCEEDINGS U/S 153A R.W.S.143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED 2. LEARNED COUNSEL REPRESENTING ASSESSEE PRESSES ON LY FOR ITS SOLITARY SUBSTANTIVE GRIEVANCE ON MERITS THAT BOTH THE LOWER AUTHORITIES HAVE WRONGLY IT(SS)A NO.01/RAN/2018 A.Y. 2012 -13 EVERGREEN WELFARE ASSOCIATION VS. ACIT CC- 3, RANCHI PAGE 2 DISALLOWED / ADDED 20% OF THE OVERHEAD EXPENSES OF RS.10,46,478/- OUT OF THAT CLAIMED OF RS.52,32,398. WE FIND DURING THE CO URSE OF HEARING THAT NEITHER THE ASSESSEE HAS SATISFACTORILY DISCHARGED ITS ONUS OF HAVING INCURRED THE IMPUGNED EXPENDITURE WHOLLY AND EXCLUSIVELY FOR THE PURPOSE RUNNING THE DAY- TO-DAY BUSINESS AFFAIRS NOR BOTH THE LOWER AUTHORIT IES ACTION DESERVES TO BE ACCEPTED IN ENTIRETY. MORE SO, IN VIEW OF THE FACT THAT THERE IS NO ABNORMAL TREND PER SE POINTED OUT IN EITHER OF THE LOWER AUT HORITIES ORDERS. BE THAT AS IT MAY, WE DEEM IT APPROPRIATE IN THESE PECULIAR FACTS AND CIRCUMSTANCES THAT A LUMP SUM DISALLOWANCE OF RS.2,00,000/- WITH A RIDER THAT WHICH SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER ASSESSMENT YEAR . NECESSARY COMPUTATION INCLUDING THAT OF INTEREST TO FOLLOW AS PER LAW. 3. THIS ASSESSEES APPEAL IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CLOSE OF HEARING ON WEDNESDAY, 4 TH MARCH 2020 SD/- SD/- ( ) ('# ) (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) RANCHI, *DKP SR.P.S $- 04/03 /20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-EVERGREEN WELFARE ASSOCIATION, B/H SURYA MANDIR, ANISHABAD KHAGAUL ROAD, PAT NA-800 002 2. /RESPONDENT-ACIT,CC-3, RANCHI 3. / 2 / CONCERNED CIT RANCHI 4. 2- / CIT (A) RANCHI 5. 5 ##/, /, / DR, ITAT, RANCHI 6. ; / GUARD FILE. BY ORDER/ , SR.PS, (ON TOUR), RANCHI