GODARA FILLING STATION,BHIWANI vs. COMMISSIONER OF INCOME-TAX (APPEALS), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1074191197(1) dated 07.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Learned counsel representing assessee presses for it’s sole substantive grievance directed against both the lower authorities respective findings disallowing tanker expenditure payment of Rs.8,36,382/- for the sole reason that the same had been paid in cash in violation of section 40A(3) of the Act. The assessee’s case in this factual backdrop is that the impugned sum was not paid to any third party as it had utilized Godara Filling Station
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it’s tanker services for self-consumption only. This clinching factual position has gone un-rebutted from the Revenue side. I therefore find no merit in the impugned disallowance since no expenditure has been incurred by the assessee herein in cash involving a third party. Deleted accordingly.
No other grounds or argument has been pressed before the tribunal.
This assessee’s appeal is allowed in above terms. Order Pronounced in the Open Court on 19/08/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 19/08/2025
*Subodh Kumar, Sr. PS*