ARUN KUMAR LATH,BILASPUR(CG) vs. ITO, WARD- 1(1), BILASPUR(CG)

ITA 90/BIL/2014Status: DisposedITAT Raipur22 October 2018AY 2009-105 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the disallowance of expenses under Section 37(1) was made on presumption without proper verification of evidence. The Tribunal also found that the CIT(A) made an enhancement by disallowing an expense not disallowed by the AO.

What were the facts?

The assessee, an individual, filed an income tax return. The Assessing Officer made additions to the income, including disallowances on depreciation and various expenses related to bus operations. The CIT(A) confirmed some of these disallowances.

What were the issues?

Whether disallowances of business expenses were justified without proper verification of evidence and if the CIT(A) could enhance the assessment without issuing a notice.

Which sections of the Income-tax Act were involved?

Section 37(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH: RAIPUR

Before: SHRI R. K. PANDA & MS SUCHITRA KAMBLE

For Appellant: Shri R.B Doshi, CA
For Respondent: Shri D.K. Jain, DR
Hearing: 07.08.2018Pronounced: 22.10.2018

PER SUCHITRA KAMBLE, JM

This appeal is filed by the assessee against the Order dated 27/01/2014 passed by CIT(A), Bilaspur (CG) for the A.Y 2009-10. 2. The grounds of appeal are as under:

1.

That the order of the Ld. CIT(A) is bad in law & facts, and is arbitrary. Prayed that additions & disallowance be deleted.

2.

That the Ld. CIT(A) erred in confirming the disallowances made out of depreciation of Rs. 30,000/- on the bus which is unjustified & be allowed.

3.

The Ld. CIT(A) further erred in maintaining disallowances u/s 37(1) at Rs. 4,58,700/- & Rs. 1,00,000/- out of expenses disallowed by the Ld. A.O which is unjustified. Prayed that all the expenses are supported & are for the purpose of business and th

The order continues below.

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