SHRI SHEO BHAGWAN GOEL,RAIPUR (CG) vs. THE ASSISTANT COMMISSIONER OF IMCOME TAX, RAIPUR (CG)

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ITA 290/BIL/2016Status: DisposedITAT Raipur01 April 2022AY 2012-139 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the lower tax authorities made an arbitrary ad-hoc disallowance without specific findings or rationale. The disallowance was not justified as the assessee had provided supporting evidence and the revenue failed to prove the expenditure was not for business purposes.

What were the facts?

The assessee incurred increased freight charges for their steel business. The Assessing Officer made an ad-hoc disallowance of Rs. 1,70,000/- due to disproportionate increase and perceived issues with some vouchers, which was upheld by the CIT(A).

What were the issues?

Whether an ad-hoc disallowance of freight charges is justified without specific findings and rationale, and whether the onus was discharged by the assessee.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 143(3),Section 44AA,Section 44AB

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI RAVISH SOOD & SHRI JAMLAPPA D. BATTULL

For Appellant: Shri G. S. Agrawal
Pronounced: 01/04/2022

आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to :

1. 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent.

3. The Pr. CIT-1, Raipur(C.G.) 4. The Pr. CIT, Raipur (C.G.) 5. दवभागीय प्रदतदनदि,आयकर अपीलीय न्यायादिकरण,रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 6. गार्डफ़ाइल / Guard File. आिेशानुसार / BY ORDER, दनजीसदचव / Private Secretary

आयकरअपीलीयअदिकरण, रायपुर / ITAT, Raipur.

ITAT-Raipur Page 9 of 9

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