MUKUND OIL MILLS PVT. LTD.,KOLKATA V. DCIT, CENTRAL CIRCLE 3(4), KOLKATA

ITA 2534/KOL/2025

AI Insights

Mukund Oil Mills Pvt. Ltd appealed against the order of the CIT(A), which upheld the disallowances made by the Assessing Officer on their claimed expenses for the assessment year 2012-2013. The disallowances were made on the grounds that the expenses lacked proper supporting details and were possibly of a personal nature. The tribunal, after reviewing the submissions and the nature of the disallowances, concluded that the Assessing Officer had improperly estimated the disallowances without specific identification of non-allowable expenses, leading to the allowance of the appeal and deletion of the disallowances.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829291 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 06-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: RAKESH JAIN

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2534/KOL/2025 (नििाारण वर्ा / Assessment Year :2012-2013) Mukund Oil Mills Pvt. Ltd, 4, Synagogue Street, Kolkata, West Bengal-700001 Vs DCIT, Central Circle-3(2), Kolkata PAN No. :AABCM 6798 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Rakesh Jain, FCA राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 19.09.2025 passed by the ld.Addl/JCIT(A), Faridabad for the assessment year 2012-2013. 2. It was submitted by the ld.AR that the assessee is in the business of extraction of oil. It was the submission that the assessee’s books were audited. It was the submission that the Assessing Officer in the course of assessment disallowed 20% of the travelling expenses and the miscellaneous expenses without rejecting the books of accounts of the assessee. It was the submission that the disallowance on estimation basis should not be permitted. 3. In reply, ld.Sr. DR vehemently supported the orders of the ld. Assessing Officer and ld. CIT(A). 4. I have considered the rival submissions. A perusal of the facts in the present case clearly shows that the Assessing Officer has made adhoc Printed from counselvise.com ITA No.2534/KOL/2025 2 disallowance of 20% claiming that there was no proper supporting details and they are could be personal nature in the travelling expenses. Similarly, on the allegation of non-production of documentary evidences, the Assessing Officer has disallowed 20% out of the total miscellaneous expenses. There is no provision for estimating the disallowance when doing an assessment. If the assessee has not produced the evidence then to such extent the disallowance should be identified. This is not being done by the ld. Assessing Officer. This being so, the disallowance so made by the Assessing Officer and as confirmed by the ld.CIT(A) in the case of the present assessee stands deleted. 5. In the result, appeal filed by the assessee stands allowed. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "