ACIT CENTRAL CIRCLE, JAMSHEDPUR vs. M/S SURAJ SOLUTIONS PVT LTD, JAMSHDPUR

ITA 184/RAN/2017Status: DisposedITAT Ranchi29 November 201810 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s decision, finding that the assessee had provided sufficient evidence of actual services rendered, including obtaining necessary permissions, raising service tax bills, and furnishing lower deduction certificates. The statement of the third party was considered unsubstantiated in the context of the facts.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made on account of clinker rake handling charges. The Assessing Officer had treated these charges as bogus accommodation entries based on a statement from a third party and the recipient company's alleged non-existence at the given address.

What were the issues?

Whether clinker rake handling charges paid by the assessee were genuine business expenses or bogus accommodation entries, and the validity of interest levied under Section 234B.

Which sections of the Income-tax Act were involved?

Section 132,Section 148,Section 147,Section 143(3),Section 197(1),Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI

Before: SHRI N.S.SAINI & SHRI PAVAN KUMAR GADALE

For Appellant: Shri Devesh Poddar, Adv
For Respondent: Shri A.K.Mohanty,JCIT(Jr. DR), Shri Devesh Poddar, Adv
Hearing: 27.11.2018Pronounced: 29.11.2018

Per Pavan Kumar Gadale, JM:

The Revenue has filed these appeals against the order of CIT(A),

Patna, dated 05.05.2017 & 31.01.2017 for the assessment years

2011-2012 & 2012-2013. The assessee has also filed cross objections. And CO Nos.23 & 22/Ran/2017

2.

Since the issues involved in the appeals of Revenue are common,

therefo

The order continues below.

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