V C Arunai Vadivelan, Chennai V. Asst.Commr.of Income Tax. Non Corp. Circle -11, , Chennai

MA 81/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6698 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 27-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: T T DURAIRAJ KANDIAR
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.81/CHNY/2018 IN I.T.A.NO.2282/MDS/2016 ( / ASSESSMENT YEAR : 2014-15) SHRI V C ARUNAI VADIVELAN, NO.74, NEW STREET, MANNADY, CHENNAI 600 001. VS THE ASST. COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 11, CHENNAI. PAN: BJEPA6920P PAN: AAACA9268R ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI T.T. DURAIRAJ KANDIAR, CA /RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT /DATE OF HEARING : 22.06.2018 /DATE OF PRONOUNCEMENT : 26.06.2018 / O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.2282/CHNY/2017 DATED 22.03.2018 FOR THE ASSESSMENT YEAR 2014-15. 2 MP NO.81/CHNY/2018 2. AT THE OUTSET THE LD.AR SUBMITTED THAT THE ASSESSEE HAS MAINTAINED PROPER BOOKS OF ACCOUNTS AND BILLS & VOUCHERS WITH RESPECT TO TRANSPORT CHARGES AMOUNTING TO RS.2,93,46,961/- HOWEVER THE TRIBUNAL AND THE LOWER AUTHORITIES HAVE ERRED BY ESTIMATING THE DISALLOWANCE ON ADHOC BASIS WITHOUT EXAMINING THE RELEVANT DOCUMENTS MAINTAINED BY THE ASSESSEE. HENCE IT WAS PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED IN ORDER TO EXAMINE THE GENUINENESS OF THE EXPENSES INCURRED TOWARDS TRANSPORT CHARGES AMOUNTING TO RS.2,93,46,961/-. THE LD.DR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD.AR AND RELIED ON THE ORDER OF THE TRIBUNAL. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY PERUSED THE MATERIALS ON RECORD. FROM THE MATERIALS ON RECORD, IT IS EVIDENT THAT THE ASSESSEE HAS NOT PRODUCED THE VOUCHERS BEFORE THE LD.REVENUE AUTHORITIES. THEREFORE THE LD.REVENUE AUTHORITIES DISALLOWED THE ADDITIONS ON ESTIMATE BASIS. EVEN BEFORE THE TRIBUNAL THE ASSESSEE HAS NOT PRODUCED THE VOUCHERS AND THE OTHER RELEVANT DOCUMENTS IN ORDER TO ESTABLISH THE GENUINENESS OF THE EXPENSES INCURRED TOWARDS TRANSPORT CHARGES AMOUNTING TO RS.2,93,46,961/-. HENCE THE TRIBUNAL UPHELD THE ORDER OF THE LD.REVENUE AUTHORITIES, HOWEVER CONSIDERING THE PRAYER OF THE LD.AR GRANTED FURTHER RELIEF TO 3 MP NO.81/CHNY/2018 THE ASSESSEE FOR AN AMOUNT OF RS.6,79,060/- AND SUSTAINED THE ADDITION OF RS.25 LAKHS. WHEN THE FACTS BEING SO, WE DO NOT FIND ANY MISTAKE IN THE ORDER OF THE TRIBUNAL THAT IS REQUIRED TO BE RECTIFIED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 26 TH JUNE, 2018 AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 26 TH JUNE, 2018 RSR . /COPY TO: 1. /APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF.