SAMAJ KALYAN VIKAS SEVA SANSTHAN, DALTONGANJ V. ACIT CENTRAL CIRCLE-3 , RNC

ITSSA 02/RAN/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5782 (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. 0 2 / RAN / 201 8 ASSESSMENT YEAR :2012-13 SAMAJ KALYAN VIKAS SEVA SANSTHA REDMA, DALTONGANJ-822101 [ PAN NO.AACTS 6378 R ] 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 19.12.2017 PASSED IN CASE NO.67, 66, 65, 97, 62, 63 & 64CIT(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 DISALLOWED / ADDED 20% OF THE OVERHEAD EXPENSES CLA IM OF RS.1,99,91,813/-; IT(SS)A NO.02/RAN/2018 A.Y. 2012 -13 SAMAJ KALYAN VIKAS SEVA SANSTHA VS. ACIT C C-3, RANCHI P AGE 2 COMING TO 39,98,362/-. WE FIND DURING THE COURSE OF HEARING T HAT NEITHER THE ASSESSEE HAD SATISFACTORILY DISCHARGED ITS ONUS OF HAVING INCURRED THE IMPUGNED EXPENDITURE WHOLLY AND EXCLUSIVELY FOR THE PURPOSE OF RUNNING THE DAY-TO-DAY BUSINESS AFFAIRS NOR BOTH 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 ORDER. BE THAT AS IT MAY, WE DEEM IT APPROPRIATE IN THESE PECULIAR FACTS AND CIRCUMSTANCES THAT A LUMP SUM DISALLOWANCE OF RS.4,00,000/- AS JUST AND PROPER WITH A RIDER THAT IT SHALL NOT BE TREATED AS A PRECEDENT IN ANY OTHER AS SESSMENT 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 T HE 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-SAMAJ KALYAN VIKAS SEVA SANSTHA REDMA, D ALTONGANJ-822101 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