ITO, CHENNAI V. Shrine Vailankanni Senior Secondary School, CHENNAI

MA 191/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4946 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 30-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Assessee Lawyers: S SRIDHAR SHRI T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER '' / M.P. NO.191/CHNY/2019 (IN I.T.A. NO.1798/CHNY/2015) ( )( / ASSESSMENT YEAR : 2012-13 THE INCOME TAX OFFICER, (EXEMPTIONS), WARD-4, NUNGAMBAKKAM, CHENNAI - 600 034. : V. M/S SHRINE VAILANKANNI SENIOR SECONDARY SCHOOL, NO.5, DHANDAPANI STREET, T. NAGAR, CHENNAI - 600 017. PAN : AABAS 4508 H (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : MS. R. ANITHA, JCIT +-,. 0 1 / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE FOR SHRI T. VASUDEVAN, ADVOCATE 2 0 3% / DATE OF HEARING : 08.11.2019 45) 0 3% / DATE OF PRONOUNCEMENT : 08.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT GROUND NOS.7 AND 8 RAISED BEFORE TH IS TRIBUNAL IN I.T.A. NO.1798/CHNY/2015 WITH REGARD TO PURCHASE AN D MAINTENANCE OF CAR WERE NOT ADJUDICATED. 2 M.P. NO.191/CHNY/19 2. MS. R. ANITHA, THE LD. DEPARTMENTAL REPRESENTATI VE, SUBMITTED THAT THE ASSESSEE HAD NOT PROVED BEFORE T HE ASSESSING OFFICER THAT THE CAR WAS USED FOR THE OBJECT OF THE TRUST. ON A QUERY FROM THE BENCH, HOW THE ASSESSEE HAS TO ESTABLISH T HE USAGE OF THE VEHICLE FOR THE OBJECT OF THE TRUST? THE LD. D.R. SUBMITTED THAT THE ASSESSEE HAS TO PRODUCE THE LOG BOOK FOR USAGE OF V EHICLE. ON FURTHER QUERY FROM THE BENCH WHETHER THE MOTOR VEHI CLE ACT AND RULES MADE THEREUNDER REQUIRE THE ASSESSEE TO MAINT AIN LOG BOOK WHEN IT WAS NOT REGISTERED AS COMMERCIAL VEHICLE? THE LD. D.R. VERY FAIRLY SUBMITTED THAT SHE LEAVES THE MATTER TO THE DISCRETION OF THE TRIBUNAL. 3. WE HEARD SHRI S. SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE ALSO. ADMITTEDLY, THE PURCHASE OF CAR IS NOT IN DI SPUTE. THE DISPUTE IS WITH REGARD TO MAINTENANCE OF CAR. THE ASSESSIN G OFFICER FOUND THAT THERE WAS NO RECORD TO ESTABLISH THAT THE CAR WAS EXCLUSIVELY USED FOR THE PURPOSE OF THE TRUST. THEREFORE, 20% OF THE EXPENDITURE ON VEHICLE MAINTENANCE WAS DISALLOWED. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT WHEN THE CAR IS N OT REGISTERED AS COMMERCIAL VEHICLE / TAXI, NO LOG BOOK IS REQUIRED TO BE MAINTAINED FOR RUNNING OF CAR. THEREFORE, THE ASSESSEE CANNOT PRODUCE ANY MATERIAL TO INDICATE THAT THE CAR WAS USED ONLY FOR THE PURPOSE OF THE 3 M.P. NO.191/CHNY/19 TRUST. MOREOVER, EVEN IF THE ASSESSEE MAINTAINED A LOG BOOK, IT WILL DISCLOSE THE TRAVEL OF CAR ONLY FROM PARTICULA R POINT TO ANOTHER POINT. THE PURPOSE FOR WHICH IT WAS TRAVELLED CANN OT BE ESTABLISHED. MOREOVER, THE ASSESSING OFFICER HERSELF DISALLOWED ONLY 20% OF THE VEHICLE MAINTENANCE EXPENDITURE. THEREFORE, IT IS OBVIOUS THAT THE VEHICLE WAS USED FOR THE OBJECT OF THE TRUST. HENC E, THIS TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LOWER AUTHORITIY EVEN IN RESPECT OF THE CAR MAINTENANCE EXPENDITURE. THEREFORE, WE DO NOT FIND ANY MERIT IN THE CONTENTION OF THE LD. D.R. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 8 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANES AN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 8 TH NOVEMBER, 2019. KRI. 0 +38' 9')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 :3 () /CIT(A) 4. 2 :3 /CIT 5. '; +3 /DR 6. <( = /GF.