Shri Sanjay Minotra, New Delhi V. ACIT, New Delhi

MA 51/DEL/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0341 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 13-06-2024
• Assessment Year: 2012-2013
• Appeal Filed On: 22-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIVEK K. UPADHYAY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 51/Del/2022 (In ITA No. 3859/Del/2016: Asstt. Year: 2012-13) Sh. Sanjay Minotra, C/o M/s RRA Taxindia, D-28, South Extension, Part-I, New Delhi-110049 Vs ACIT, Circle-62(1), New Delhi (ASSESSEE) (RESPONDENT) PAN No. AHCPM0641G Assessee by : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Vivek K. Upadhyay, Sr. DR Date of Hearing: 26.07.2024 Date of Pronouncement: 08.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. It was submitted that the ground pertaining to disallowance of Rs.3,00,000/- on direct expenses taken up at ground no. 2 of the appeal has not been adjudicated. 3. We find that the Tribunal has adjudicated disallowance 1/10 th on telephone expenses, conveyance expenses and travelling expenses. Keeping in view the same ratio, we restrict the disallowance of the direct expenses to Rs.1,00,000/-. MA No. 51/Del/2022 Sanjay Minotra 2 4. In the result, the Miscellaneous Application of the assessee is allowed and the ground stands adjudicated. Order Pronounced in the Open Court on 08/08/2024. Sd/- Sd/- (C. N. Prasad) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 08/08/2024 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR