M/S. MAA TARA TRANSPORT CO.,BURNPUR vs. I.T.O., WARD - 2(2), ASANSOL, ASANSOL

ITA 1273/KOL/2018Status: DisposedITAT Kolkata28 September 2018AY 2011-122 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal reduced the disallowance on transport hire charges from ₹14,94,913/- to ₹5,00,000/- and on repair/maintenance charges from ₹2,31,590/- to ₹1,00,000/-. This relief was granted with the rider that it would not set a precedent.

What were the facts?

The assessee's appeal concerns disallowances made by the Assessing Officer and partly upheld by the CIT(A) on transport hire charges and repair/maintenance charges. The assessee failed to provide sufficient evidence for these claims.

What were the issues?

Whether the disallowances made on transport hire charges and repair/maintenance charges were justified, and if the assessee provided sufficient evidence to support these expenses.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

आदेश /O R D E R This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income-tax (Appeals)-Asansol’s order dated 22.03.2018 passed in case No. 177/C.I.T.(A)/Asl/W-2(2)/Asl/14-15 partly upholding Assessing Officer’s action making disallowance @ 20% to 8% on transport hire charges and repair maintenance charges disallowance @ 10% of ₹23,15,895/- to 8% in the lower appellate order; respectively involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’.

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