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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income-tax (Appeals)-09, Kolkata’s order dated 27.09.2018 passed in case No.65/CIT(A)-9/Wd-28(2)/2014-15/Kol, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
The assessee’s first substantive ground challenges both the lower authorities’ action disallowing his depreciation of ₹60,375/- in respect of plates used in transport vehicle for the sole reason that he could not prove the same to have been put to use on or before 31.03.2012. I find no merit to agree with the impugned depreciation disallowance. There is no dispute that this assessee runs trucks in transport business wherein such kind of plate expenditure is always incurred for smooth functioning of ITA No.2267/Kol/2018 A.Y. 2012-13 Tiriyogi Narayan Singh Vs. ITO Wd-28(2), Kol. Page 2 the heavy vehicles. He had already filed the corresponding details in relation to impugned claim in revised depreciation chart which has nowhere been dealt with in either of the two lower authorities proceedings. I therefore delete the impugned disallowance of ₹60,375/-/-
Next comes correctness of both the lower authorities’ action disallowing trucks running and tyre expenses of ₹2,12,098/- and ₹2,83,138/-; respectively on estimation basis. There is no doubt that neither of the lower authorities have estimated the impugned disallowance(s) based on any cogent material. The fact also remains that assessee has not been able to prove his claim in issue by filing all corresponding evidence. I therefore take into account all these facts and circumstances to restrict the impugned disallowance(s) to the extent of ₹50,000/- only. The assessee gets part relief therefore.
This assessee’s appeal is partly allowed in above terms. Order pronounced in open court on 15/05/2019 (S.S. Godara) Judicial Member Kolkata, *Dkp/Sr.PS "दनांकः- 15/05/2019 कोलकाता आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-Tiriyogi Narayan Singh, C/o Subash Agarwal & Associates Advocates Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkta-69
""यथ"/Respondent-ITO, Ward-218(2), Bamboo Villa, 169 AJC Bose Road, Kok-14 3. संबं"धत आयकर आयु%त / Concerned CIT 4. आयकर आयु%त- अपील / CIT (A) 5. &वभागीय ")त)न"ध, आयकर अपील"य अ"धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड+ फाइल / Guard file. By order/आदेश से, // सहायक पंजीकार आयकर अपील"य अ"धकरण, कोलकाता ।