Mukesh Kumar Gupta, Agra v. The ACIT, Agra

ITA 86/AGR/2009 | 2002-2003
Pronouncement Date: 23-07-2010 | Result: Partly Allowed

Appeal Details

RSA Number 8620314 RSA 2009
Assessee PAN ABPPG9494C
Bench Agra
Appeal Number ITA 86/AGR/2009
Duration Of Justice 1 year(s) 4 month(s) 19 day(s)
Appellant Mukesh Kumar Gupta, Agra
Respondent The ACIT, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 23-07-2010
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted DB
Tribunal Order Date 23-07-2010
Date Of Final Hearing 20-07-2010
Next Hearing Date 20-07-2010
Assessment Year 2002-2003
Appeal Filed On 05-03-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER ITA NO.86/AGR/2009 ASST. YEAR: 2002-03 SHRI MUKESH KUMAR GUPTA VS. THE A.C.I.T. 2 D.O. LIC NATRAJ PURAM AGRA. KAMLA NAGAR AGRA. (PAN : ABPPG 9494 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARG ADVOCATE RESPONDENT BY : SHRI VINOD KUMAR JR. D.R. ORDER PER P.K. BANSAL A.M.: THIS APPEAL HAS BEEN FILED AGAINST THE ORDER OF THE CIT(A) DATED 22.12.2008. 2. AT THE TIME OF HEARING LD. A.R. CONTENDED THAT HE WISH TO TAKE UP ONLY GROUND NOS.5 & 6 AND REST OF THE GROUNDS WERE NOT PRESSED. THEREFOR E THE SAME STAND DISMISSED AS NOT PRESSED. 3. IT WAS CONTENDED BY THE LD. A.R. THAT THIS BENCH OF THE TRIBUNAL CONSTANTLY DISALLOWING ONLY 20% OF THE FIXED CONVEYANCE ALLOWANCE AND ADDI TIONAL CONVEYANCE ALLOWANCE RECEIVED BY THE DEVELOPMENT OFFICERS. IN THIS REGARD OUR ATTE NTION WAS DRAWN TOWARDS THE DECISION OF THIS TRIBUNALS IN THE CASE OF SHRI R.K. SHARMA IN ITA NO .213/AGR/2006 AND ALSO IN THE CASE OF SHRI MAHENDRA KUMAR AGARWAL IN ITA NO.208/AGR/2006 AND C ONTENDED THAT THE DISALLOWANCE SHOULD BE RESTRICTED TO ONLY 20%. 2 4. LD. D.R. ON THE OTHER HAND RELIED ON THE ORDER S OF THE AUTHORITIES BELOW. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE NOTED THAT THE ASSESSEE IS AN EMPLOYEE WORKING AS DEVELOPMENT OFFICER IN LIFE INSURANCE CORPORATION OF INDIA. THE ASSESSEE CLAIMED CONVEYANCE ALLOWANCE A ND ADDITIONAL CONVEYANCE ALLOWANCE OF RS.24 120/- AND RS.4 50 523/- RESPECTIVELY AS EXEMP T UNDER SECTION 10(14) OF THE INCOME-TAX ACT 1961 (THE ACT HEREINAFTER). THE A.O. DID NO T AGREE WITH THE ASSESSEE AND TREATED WHOLE OF THE AMOUNT OF RS.4 74 643/- TO BE THE INCOME OF THE ASSESSEE. THE ASSESSEE WENT IN APPEAL BEFORE THE CIT(A) AND THE CIT(A) CONFIRMED THE ORDE R OF THE A.O. ON THIS ISSUE. WE NOTED THAT THE ISSUE INVOLVED IS DULY COVERED BY THE DECISION OF THIS TRIBUNAL IN ITA NO.213/AGR/2006 IN THE CASE OF SHRI R.K. SHARMA VS. ACIT ALIGARH IN W HICH THE TRIBUNAL VIDE ORDER DATED 28.08.2007 HAS HELD AS UNDER :- WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED TH E MATERIAL AVAILABLE ON RECORD AND TAKEN INTO CONSIDERATIONS THE JUDGEME NT RELIED UPON BEFORE THE BENCH. ON A CAREFUL CONSIDERATION OF THE SAME WE ARE OF THE OPINION THAT IN THE PECULIAR FACTS OF THE CASE THE LD. CIT(A) WAS NOT JUSTIFIED IN REJECTING OUT RIGHTLY THE PRAYER OF THE ASSESSEE IN REGARD TO TAKING INTO CONSIDERATION THE PAST HISTORY. WE ARE OF THE VIEW IN THE PECULIAR FACTS AND CIRCUM STANCES OF THE CASE IN TERMS OF THE JUDGEMENT OF M.P. HIGH COURT IN THE CASE OF A.K . GHOSH (SUPRA) THAT IT CANNOT BE DENIED THAT EXPENDITURE HAS BEEN INCURRED BY THE ASSESSEE IN DISCHARGE OF HIS DUTIES AND OBLIGATIONS. THE EXPENDITURE FOR WANT OF VOUCHERS HAS TO BE ESTIMATED. ACCORDINGLY AFTER HEARING THE RIVAL SU BMISSIONS AND PERUSING THE MATERIAL AVAILABLE ON RECORD WE HOLD THAT THE ASSE SSING OFFICER SHALL ALLOW FIXED CONVEYANCE ALLOWANCE OF RS.24 126/- IN TOTO AND OUT OF ADDITIONAL CONVEYANCE ALLOWANCE OF RS.3 54 800/- A DISALLOWANCE OF 20% S HALL MEET THE ENDS OF JUSTICE AS THE SAME IS CONSIDERED REASONABLE. THE SAID ORD ER WAS PRONOUNCED AFTER HEARING BOTH THE PARTIES IN THE PRESENT CASE IN THE OPEN COURT ON 26.07.2007. THE GROUNDS RAISED BY ASSESSEE AS SUCH ARE PARTLY ALL OWED. 3 6. IN VIEW OF THE DECISION OF THE CO-ORDINATE BENCH OF THE TRIBUNAL WE DIRECT THE A.O. TO ALLOW EXEMPTION TO THE ASSESSEE UNDER SECTION 10(14 ) AS PER THE DIRECTIONS CONTAINED IN THE AFORESAID ORDER OF THIS TRIBUNAL. 7. IN THE RESULT APPEAL OF THE ASSESSEE IS PARTLY ALLOWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD JULY 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY