DR AJIT M. VAZE, MUMBAI v. ASST CIT 11(2), MUMBAI

ITA 1711/MUM/2016 | 2011-2012
Pronouncement Date: 27-11-2017 | Result: Allowed

Appeal Details

RSA Number 171119914 RSA 2016
Assessee PAN NAAPV5907F
Bench Mumbai
Appeal Number ITA 1711/MUM/2016
Duration Of Justice 1 year(s) 8 month(s) 5 day(s)
Appellant DR AJIT M. VAZE, MUMBAI
Respondent ASST CIT 11(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Allowed
Bench Allotted Not Allotted
Tribunal Order Date 27-11-2017
Assessment Year 2011-2012
Appeal Filed On 22-03-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H MUMBAI BEFORE SHRI P K BANSAL VICE PRESIDENT & SHRI AMARJIT SINGH JUDICIAL MEMBER ITA NO.1711/MUM/2016 ASSESSMENT YEAR : 2011-12 DR AJIT M VAZE MEGGHOOT S H PARLKAR ROAD DADAR (W) MUMBAI 400 028 PAN AAPV5907F VS. ASST. CIT 11(2) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PRASAD A NAVRE RESPONDENT BY : SHRI M C OMI NINGSHAM DATE OF HEARING : 14. 11 .2017 DATE OF PRONOUNCEMENT : 27 . 11 .2017 O R D E R PER P K BANSAL VICE-PRESIDENT: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-5 MUMBAI DATED 08.12.2015 FOR A.Y. 2011-1 2 BY TAKING THE FOLLOWING EFFECTIVE GROUNDS OF APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE AND IN LAW THE LEARNED CIT(A) ERRED IN: I) UPHOLDING THE LEARNED AO'S ACTION OF DIS ALLOWING AN AMOUNT OF RS. 6 31 0847-BEING PROFESSIONAL FEES PAID AS VI SITING FEES / LABORATORY CHARGES / PHARMACY / ANESTHESIA CHARGES BY WAY OF FEES PAID FOR SERVICES RENDERED ON THE GROUND THAT THE P AYMENTS WERE MADE IN THE SUBSEQUENT YEAR. II) UPHOLDING THE LEARNED AO'S ACTION OF DISALL OWING AN AMOUNT OF RS. 2 38 4387-BEING PROFESSIONAL FEES PAID FOR X-RA Y AND OTHER ITA NO.1711/MUM/2016 DR AJIT M VAZE 2 RELATED CHARGES BY WAY OF FEES PAID FOR SERVICES RE NDERED ON THE GROUND THAT THE PAYMENTS WERE MADE IN THE SUBSEQUEN T YEAR. THE APPELLANT SUBMITS THAT THERE WAS A TYPOGRAPHICA L ERROR IN THEIR SUBMISSIONS HANDED OVER TO THE HON'BLE CIT(A) ON 8TH DECEMBER 2015. THERE WAS AN INADVERTENT MISTAKE IN THE HEADING IN COLUMN E OF THE SUBMISSIONS. THE WORDS IN BRACKE TS 'AFTER APRIL- 11' SHOULD NOT HAVE BEEN MENTIONED AND INSTEAD THE WORDS 'PAID IN THE CURRENT YEAR' SHOULD HAVE BEEN MENTIONED. HOWEV ER THE NOTE MENTIONED TO COLUMN E WAS CORRECTLY MENTIONED WHICH I CORRECTLY STATED THAT THE FACT THAT PAYMENTS WERE MADE IN THE CURRENT YEAR I.E. SUBSEQUENT TO THE YEAR IN WHICH THEY WERE ACT UALLY RECEIVED FROM THE PATIENTS. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE CAR EFULLY CONSIDERED THE SAME ALONG WITH THE ORDERS OF THE TAX AUTHORITIES B ELOW. WE NOTED THAT THE AMOUNTS OF ` 6 31 084/- AND ` 2 38 438/- HAVE BEEN DISALLOWED BECAUSE THE ASSESSEE HAS PAID THESE AMOUNTS AFTER APRIL 2011 I. E. AFTER THE PREVIOUS YEAR RELEVANT TO THE ASSESSMENT YEAR AS THE ASSESSEE WAS FOLLOWING CASH SYSTEM OF ACCOUNTING. THE LEARNED AR BEFORE US VEHEMENTLY CO NTENDED THAT THE ASSESSEE HAD MADE PAYMENT OF THESE AMOUNTS NOT AFTE R APRIL 2011 BUT IN THE CURRENT YEAR AND THIS FACT HAS BEEN INCORRECTLY MEN TIONED DUE TO TYPOGRAPHICAL ERROR. IT IS NOT DENIED THAT THE ASS ESSEE IS FOLLOWING CASH SYSTEM OF ACCOUNTING. WE THEREFORE IN THE INTERE ST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES SET ASIDE THE ISSUE TO THE FILE O F THE ASSESSING OFFICER WITH THE DIRECTION THAT HE SHALL DELETE BOTH THE DISALLO WANCE IN CASE THE ASSESSEE PRODUCES THE NECESSARY EVIDENCE PROVING THAT THE PA YMENTS HAVE BEEN MADE UPTO 31.03.2011 I.E. WITHIN THE FINANCIAL YEAR RELE VANT TO THE IMPUGNED ITA NO.1711/MUM/2016 DR AJIT M VAZE 3 ASSESSMENT YEAR. THE ASSESSEE IS ALSO DIRECTED TO PRODUCE THE NECESSARY PAPERS IN THIS REGARD. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH DAY OF NOVEMBER 2017. SD/- SD/- (AMARJIT SINGH) (P K BANSAL) JUDICIAL MEMBER VICE-PRESIDENT MUMBAI; DATED: 27 TH NOVEMBER 2017 SA COPY OF THE ORDER FORWARDED TO : 1. THE APP ELL ANT. 2. THE RESPONDENT. 3. T HE CIT(A) MUMBAI 4. THE CIT 5. DR H BENCH ITAT MUMBAI BY ORDER #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI