Sudha Devi Saraf, Purulia V. ACIT, Circle-3, Asansol, Asansol

MA 61/KOL/2014

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5796 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-05-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 21-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A.NO.61 /KOL/2014 A/O ITA ITA NO.75/KOL/2009 SUDH A DEVI SARAF A.Y.2005-06 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A KOL KATA [BEFORE HONBLE SHRI N.V.VASUDEVAN, JM & SHRI M.B ALAGANESH, AM ] M.A.NO.61/KOL/2014 IN ITA NO.75/KOL/2009 ASSESSMENT YEAR : 2005-06 SUDHA DEVI SARAF -VERSUS- ASST.CIT, CIRCLE- 3,ASANSOL, PROP.OF M/S.SITARAM SARAF SAJAMA APARTMENT, LOW ER BALARAMPUR, RANGADIH, DIST:PURULIA CHELLIDANGA, A SANSOL-713 304. (PAN: AIXPS 9773 P) (APPLICANT) (RESPONDENT) FOR THE APPLICANT: NONE FOR THE RESPONDENT: SHRI SAURABH KUMAR, ADDL. CIT ( DR) DATE OF HEARING : 25.08.2017. DATE OF PRONOUNCEMENT : 25.8.2017 ORDER PER N.V.VASUDEVAN, JM: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE PRAYING FOR RECALLING OF THE ORDER DATED 6.2.2014 PASSED IN THE ABOVE APP EAL AS ALSO THE ORDER DATED 10.11.2014 PASSED IN M.A.NO.12/KOL/2014. 2. THIS MISCELLANEOUS APPLICATION WAS LISTED ON SE VERAL DATES FROM 1.5.2015. THE ASSESSEE DESPITE NOTICES SENT TO THE ADDRESS GIVEN BY THE ASSESSEE IN THE FORM OF APPEAL FOR SERVICE OF NOTICE, DID NOT APPEAR. FOR THE HEARING ON 25.8.2017 NOTICE WAS SENT BY RPAD TO THE ADDRESS OF THE ASSESSEE FOR SER VICE OF NOTICES ON 11.5.2017. THE NOTICE SO SENT HAS NOT BEEN RETURNED UN-SERVED. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS MA. WE WILL THEREF ORE EXAMINE THE CLAIM OF THE ASSESSEE IN THE MA ON MERITS, EXPARTE. 3. THE TRIBUNAL BY ITS ORDER DATED 6.2.2014 IN THE MAIN APPEAL REJECTED THE CLAIM OF THE ASSESSEE THAT FOREIGN TRAVELLING EXPENSES OF RS .7,45,479/- WERE INCURRED FOR THE M.A.NO.61 /KOL/2014 A/O ITA ITA NO.75/KOL/2009 SUDH A DEVI SARAF A.Y.2005-06 2 PURPOSE OF BUSINESS OF THE ASSESSEE AND UPHELD THE ORDER OF THE REVENUE AUTHORITIES REJECTING THE CLAIM OF THE ASSESSEE FOR DEDUCTION O F THE AFORESAID SUM, WHILE COMPUTING INCOME FROM BUSINESS. 4. THE ASSESSEE FILED M.A.NO.02/KOL/2014 PRAYING F OR RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 6.2.2014. THIS WAS DISMISSED BY THE TRIBUNAL BY ITS ORDER DATED 10.1.2014. THE PRESENT MA HAS BEEN FILED ON THE VE RY SAME ALLEGATIONS AS WERE MADE IN MA 02/KOL/2014. WE ARE OF THE VIEW THAT AN MA O N AN ORDER PASSED IN AN MA IS NOT MAINTAINABLE U/S.254(2) OF THE ACT. THERE BEIN G NO ERROR APPARENT ON THE RECORD BROUGHT OUT IN THE MA AND THE ALLEGATIONS IN THE MA ARE ONLY FOR A REQUEST TO REVIEW THE DECISION ALREADY RENDERED, THE SAME IS REJECTED AS NOT MAINTAINABLE. EVEN ON MERITS WE DO NOT FIND ANY SUBSTANCE IN THE MA AS TH E DECISION WAS RENDERED ON FACTS WITH REGARD TO THE EXISTENCE OF NEXUS BETWEEN THE E XPENDITURE DISALLOWED AND BUSINESS OF THE ASSESSEE. 5. IN THE RESULT, THE MA IS DISMISSED. O RDER PRONOUNCED IN THE COURT ON 25.08.2017. SD/- SD/- [M.BALAGANESH] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25.08.2017. [RG PS] COPY OF THE ORDER FORWARDED TO: 1.SUDHA DEVI SARAF, PROP.OF M/S.SITARAM SARAF, BALA RAMPUR, RANGADIH, DIST: PURULIA. 2. ACIT, CIRCLE-3, ASANSOL. 3. C.I.T.(A)- ASANSOL 4. C.I.T-, ASANSOL 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER, SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, ITAT KOLKATA BENCHES M.A.NO.61 /KOL/2014 A/O ITA ITA NO.75/KOL/2009 SUDH A DEVI SARAF A.Y.2005-06 3