NARESH KUMAR CHAPARIA,BURDWAN vs. ITO, WARD 1 (3), ASANSOL, ASANSOL

The only issue that arises for our consideration is whether, a separate addition can be made when the income of the assessee is assessed by applying the presumptive provisions and income is determined u/s 44AD of the Act. The assessee relies on the following decisions to the proposition, that no separate disallowance can be made, when income of the assesee has been assessed at the presumptive rate precribed u/s 44AD of the Act : a)ITA No.319/Kol/2017 in the case of ITO vs NareshKumar Chaparia order dated 08.06.2018 b) in the case of Teja Constructions vs ACIT order dated 23.10.2009 3. No contrary decision is brought to our notice by the learned Departmental Representative. Under the circumstances, we respectfully following the decisions of Naresh Kumar Chaparia A.Y.2006-07 2 the coordinate bench of the Tribunal cited above and delete the addition made u/s 40(a)(ia) of the Act as the income in this case has been assessed u/s 44A of the Act.

In the result the appeal of the assessee is allowed.