Sudha Devi Sarat, Purulia V. ACIT, CIR-3, ASANSOL, Asansol

MA 12/KOL/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2522 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 24-03-2014
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND , ! ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA, AM] M.A. NO.12/KOL/2014 ' / I.T.A NO.75/KOL/2009 #$ %&/ ASSESSMENT YEAR: 2005-06 SUDHA DEVI SARAF, PROP. OF M/S. SITARAM SARAF VS. ASSISTANT COMMISSIONER OF INCOME-TAX, (PAN: AIXPS9773P) CIRCLE-3, ASANSOL ( /APPLICANT ) (()*+/ RESPONDENT ) DATE OF HEARING: 07.11.2014 DATE OF PRONOUNCEMENT: 10.11.2014 FOR THE APPLICANT: SHRI ARVIND AGARWAL, ADVOCATE FOR THE RESPONDENT: SHRI ANIL KUMAR PANDE, JCIT, SR. DR / ORDER PER SHRI MAHAVIR SINGH, JM : BY WAY OF THIS MISC. PETITION THE ASSESSEE HAS REQ UESTED FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD FOR DISALLOWING THE FOREIGN TRAVEL EXPE NSES OF RS.7,45,479/-. ACCORDING TO LD. COUNSEL FOR THE ASSESSEE, OUT OF THE TOTAL DISALLOWANCE OF RS.7,45,479/- A SUM OF RS.3,25,601/- WAS ON ACCOUNT OF EXPENDITURE INCURRED WERE SUDHA DEVI SAR AF, THE ASSESSEE, BEING HELD TO BE PERSONAL IN NATURE AND RS.4,19,878/- BEING 50% OF THRE EXPENDIT URE INCURRED BY SHRI S. K. SARAF, HUSBAND OF THE ASSESSEE. THIS WAS HELD TO BE FOR NON-BUSINESS PUR POSES. LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE FOLLOWING PARA AT PAGE 8 OF THE TR IBUNALS ORDER, WHICH READS AS UNDER: THOUGH LD. AR HAS ARGUED THAT FOR THE IMPUGNED ASS ESSMENT YEAR, ASSESSEE WAS ABLE TO GIVE BUSINESS PURPOSE OF THE EXPENDITURE, WE DO NOT FIND ANY SUCH BUSINESS PURPOSE TO BE SUBSTANTIATED. FACTS REMAINED THE SAME AS FOR ASSE SSMENT YEAR 2008-09. IMPUGNED ASSESSMENT YEAR IS 2005-06 AND EVEN UP TO ASSESSMEN T YEAR 2008-09 ASSESSEE WAS UNABLE TO SHOW ANY EXPORTS OR COMMUNICATION WITH EXPORTERS. THIS BEING THE SITUATION, WE ARE OF THE OPINION THAT DISALLOWANCES WERE RIGHTLY MADE BY THE ASSESSING OFFICER AND CONFIRMED BY THE LD. CIT(APPEALS). GROUND NO. 2 OF THE ASSESSEE STA NDS DISMISSED. 2. WE FIND THAT FROM AO TO CIT(A) AND EVEN NOW TRIB UNAL HAS CONSISTENTLY HELD THAT THE EXPENDITURE IS NOT FOR THE PURPOSE OF BUSINESS AND ON THIS PREMISE,THE DISALLOWANCE WAS MADE. NOW LD. COUNSEL FOR THE ASSESSEE STATED THAT THERE IS F INDING THAT THERE IS NO EXPORT CARRIED OUT BY ASSES SEE IN AY 2008-09. THE RELEVANTG AY INVOLVED IS 2005-06 AND FOR THIS THERE IS A FINDING THAT THE ASSESSEE IS UNABLE TO GIVE BUSINESS PURPOSE FOR INC URRING THE EXPENDITURE ON ACCOUNT OF TRAVELLING 2 MA NO.12/K/2014 SUDHA DEVI SARAF AY 2005-06 I.E. FOREIGN TRAVELS. WE FIND NO MISTAKE APPARENT F ROM RECORD, WHICH CAN BE RECTIFIED. HENCE, THIS MISC. APPLICATION OF ASSESSEE IS DISMISSED. 3. IN THE RESULT, MISC. APPLICATION OF ASSESSEE IS DISMISSED. 4. ORDER PRONOUNCED IN OPEN COURT ON 10.11.2014 SD/- SD/- , ! , (SHAMIM YAHYA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10 TH NOVEMBER, 2014 ,- #./ 0 JD.(SR.P.S.) 1 (2 3 2%4- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SUDHA DEVI SARAF, PROP. OF M/S. SITARAM SARAF, BALARAMPUR, RANGADIH, DIST. PURULIA 2 ()*+ / RESPONDENT ACIT, CIRCLE-3, ASANSOL 3 . # ( )/ THE CIT(A), 4. 5. # / CIT 2:; (# / DR, KOLKATA BENCHES, KOLKATA )2 (/ TRUE COPY, #