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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH AHMEDABAD
BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER
ITA No. 1833/Ahd/2014 (Assessment Year: 2010-11) Shri Anilkumar Ishwarbhai Bhoi Shantivan Apartment, Near Adarsh School, Varghadi Road, Lunawada 389230 Appellant Vs. Income Tax Officer, Ward-1,Godhra Respondent
PAN: ACHPB6290Q
आवेदक क� ओर से/By Assessee : Shri Parin Shah, A.R. राज�व क� ओर से/By Revenue : Shri V. K. Singh, Sr. D.R. सुनवाई क� तार�ख/Date of Hearing : 05.10.2017 घोषणा क� तार�ख/Date of Pronouncement : 10.10.2017
ORDER PER S. S. GODARA, JUDICIAL MEMBER
This assessee’s appeal for assessment year 2010-11 arises against the CIT(A)-V, Baroda’s order dated 19.03.2014 in case no. CAB(A)-V/161/13-14, upholding Assessing Officer’s action disallowing an amount of Rs.1,27,484/- as expenditure incurred for conveyance expenses and Rs.63,742/- under the head business procurement, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short “the Act”. Heard both sides. Case file perused.
ITA No. 1833/Ahd/14 [Shri Anilkumar Ishwarbhai Bhoi vs. ITO] A.Y. 2010-11 - 2 -
Learned counsel representing assessee states at the outset that both the lower authorities have disallowed assessee’s claim to have incurred the impugned expenditure for conveyance and business procurement while discharging his duties as LIC Development Officer. He thereafter concedes that hon’ble apex court’s judgment in T. K. Ginarajan vs. CIT (2013) 36 taxmann.com 583 (SC) squarely applies herein as there is no evidence in support of the impugned conveyance and expenditure claim. We appreciate this fair stand and uphold learned CIT(A)’s lower appellate findings affirming Assessing Officer’s action as per hon’ble apex court’s decision hereinabove.
This assessee’s appeal is dismissed.
[Pronounced in the open Court on this the 10th day of October, 2017.]
Sd/- Sd/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 10/10/2017