ITO Ward-44 (2), New Delhi V. Sudesh Gupta, New Delhi

MA 218/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6379 (ITAT-DELHI)
• Duration Of Justice: 1 year(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 1996-1997
• Appeal Filed On: 13-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Assessee Lawyers: D V TANEJA
• Keywords: Reopening of assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI (FRIDAY) BEFORE SHRI R.P. TOLANI AND SHRI K.G. BANSAL M.A. NO. 390/DEL/2010 ( IN ITA NOS. 3010 & 3011/DEL/08 ) ASSTT. YR: 1996-97 & 1997-98 SANTOSH GUPTA L/H OF VS. INCOME-TAX OFFICER, LATE SHRI SURESH GUPTA, WARD 44(2), NEW DELHI. 367F, POCKET-II, MAYUR VIHAR, NEW DELHI. M.A. NO. 218/DEL/2010 ( IN ITA NOS. 3010 & 3011/DEL/08 ) ASSTT. YR: 1996-97 & 1997-98 INCOME-TAX OFFICER, VS. SANTOSH GUPTA L/H OF WARD 44(2), NEW DELHI. LATE SHRI SURESH GUPTA, 367F, POCKET-II, MAYUR VIHAR, NEW DELHI. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI D.V. TANEJA CA REVENUE BY: SHRI B. KISHORE SR. DR O R D E R PER R.P. TOLANI, J.M : THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE ASS ESSEE AS WELL AS THE REVENUE AGAINST CONSOLIDATED ORDER DATED 29-10-2009 PASSED IN ITA NOS. 3010 & 3011/DEL/08 FOR A.Y. 1996-97 AND 1997-98. 2. THE APPEALS WERE FILED BY THE ASSESSEE IN RESPE CT OF GROUNDS PERTAINING TO REOPENING OF ASSESSMENT AND ADDITIONS ON MERIT IN RESPECT OF CONVEYANCE ALLOWANCE, ADDITIONAL CONVEYANCE ALLOWAN CE AND INCENTIVE 2 BONUS, THE ITAT VIDE CONSOLIDATED IMPUGNED ORDER DA TED 29-10-2009 HAS UPHELD THE REOPENING OF ASSESSMENTS. APROPOS GROUND ON MERITS, THE TRIBUNAL DECIDED THE ISSUE BY FOLLOWING OBSERVATION S: 8. COMING TO THE MERITS OF THE CASE, THE DISALLOWA NCES IN BOTH THE YEARS PERTAINING TO CONVEYANCE ALLOWANCE, ADDIT IONAL CONVEYANCE ALLOWANCE AND INCENTIVE BONUS. AFTER HEA RING BOTH THE PARTIES AND VARIOUS HIGH COURT JUDGMENTS, WE AR E OF THE VIEW THAT THE CERTIFICATES GIVEN BY LIC WERE GIVEN TO ASSESSEE TOWARDS THE EXPENSES INCURRED IN PERFORMANCE OF DUT IES OF OFFICE OF EMPLOYMENT OF THE ASSESSEE WHICH, IN OUR VIEW, IS COVERED BY SECTION 10(14). HOWEVER, INCENTIVE BONU S IN RESPECT OF ASSTT. YEAR 1997-98 IS TO BE HELD AS SAL ARY INCOME, WHICH SHOULD BE ADDED ACCORDINGLY. IN VIEW THEREOF, BOTH THE APPEALS OF THE ASSESSEE ARE PARTLY ALLOWED. 3. THE ASSESSEE HAS FILED COPY OF TRIBUNALS CONSOL IDATED ORDER DATED 17- 2-2006 IN ASSESSEES OWN CASE, RENDERED IN ITA NOS . 138 & 139/DEL/03 FOR THE VERY SAME ASSESSMENT YEARS 1996-97 AND 1997-98 . THE BENCH WHILE SETTING ASIDE THE APPEALS TO AO, HAD GIVEN CERTAIN DIRECTIONS REGARDING FURNISHING OF CERTIFICATES ETC. FROM LIC. THEY WER E PRODUCED BEFORE AO AND ARE ENCLOSED IN THE PAPER BOOK ALONG WITH THE TRIBU NALS ORDER. THE ASSESSEES MA IS TO THE EFFECT THAT WHILE DECIDING THE MERITS OF THE ASSESSEES CASE, THE ABOVE TRIBUNALS ORDER FOR THE SAME ASSE SSMENT YEARS HAS NOT BEEN CONSIDERED WHICH WAS ON THE RECORD ALONG WITH LIC C ERTIFICATES. BESIDES, REVENUE ALSO HAS COME UP IN MA THAT IN PARA 8 ONLY A.Y. 1997-98 IS MENTIONED WHEREAS THE CONSOLIDATED ORDER WAS FOR A. Y. 1996-97 AS WELL AS 1997-98. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE VI EW THAT WHILE DECIDING THE ISSUE ON MERITS TRIBUNALS ORDER DATED 17-2-2 006 FOR THESE ASSESSMENT YEARS HAS NOT BEEN CONSIDERED. IN VIEW THEREOF, WE ARE INCLINED TO PARTLY 3 RECALL THE ORDER OF THE TRIBUNAL IN RESPECT OF DECI DING THE MERITS OF THE ISSUE ABOUT ALLOWABILITY OF CONVEYANCE ALLOWANCE, ADDITIO NAL CONVEYANCE ALLOWANCE AND INCENTIVE BONUS DECIDED IN PARA 8 ABO VE, WHICH WILL TAKE CARE OF REVENUES MA AS WELL. WE ORDER ACCORDINGLY. THE REGISTRY IS DIRECTED TO POST THE CAPTIONED APPEALS FOR HEARING OF RECALLED ISSUE IN DUE COURSE BY ISSUING NOTICES OF HEARING TO BOTH THE PARTIES. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E ASSESSEE AS WELL AS THE REVENUE ARE ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT ON 13-05-2011. SD/- SD/- ( K.G. BANSAL ) ( R.P. TOLANI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13-05-2011. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR