9911796707
TMI Blog2012 (11) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by the assessee is partly allowed for statistical purpose - ITA no.2761/Ahd/2011 - - - Dated:- 25-1-2012 - SHRI D. K. TYAGI AND SHRI A. MOHAN ALANKAMONY, JJ. Assessee by :- Shri Hardik Vora, AR Revenue by:- Shri Vinod Tanwani, Sr. DR Date of Pronouncement:- 25-01-2012 ORDER PER D K TYAGI (JM):- This appeal by the assessee is directed against an order dated 23-08-2011 passed by the Learned Commissioner of Income-tax (Appeals)-II, Surat for Assessment Year 2008-09. The following two effective grounds have been raised by the assessee in this appeal:- [1] On the facts and in the circumstances of the case as well as law on the subject, the learned CIT(A) has erred in partly confirming the action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noting dated 13-12-2010 required the assessee to submit as to why transportation expenses paid to above parties should not be disallowed. The assessee objected to the above disallowance on the ground that it is engaged in the supply of manpower, both technical and non technical to various companies at their sites and usually such large companies do not provide transportation facilities themselves, but pay extra amount over and above the service charges for transportation of employees, which is self explanatory from the copy of work order and bills, which it submitted before the Assessing Officer and also stated that it has submitted details of transporters like contra confirmation along with copy of ITR of the above said persons, copy of bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmation along with affidavit from the transporter and details of income in the support of transportation income received from customer for transportation of employees against which transportation expenses claimed submitted with submission dated 15/12/2010. In the said submission assessee is also ready to produce a/I the transporter for verification of the assessing officer and has also request to give convenient time to produce a/1 the transporters for verification but assessing officer didn't give opportunity to produce transporters. Assessing Officer rejected the reply of assessee as well as evidences and request of the assessee for verification of transporters only on the basis of inspectorial reports. It is established facts that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment proceeding in spite of request of the assessee or allowed transportation expenses in full and delete the addition made by assessing officer." 4. Taking into consideration the above submissions of the assessee, the learned CIT(A) partly allowed the appeal filed by the assessee with the following observations:- 1.4 Decision: 1.4.1 In view that the first four grounds of appeal are against the addition of Rs.20,59,480/- by way of disallowance from transportation expenses, and the written submission filed by the appellant on all the above grounds of appeal is common, I take up these grounds of appeal together for discussion and disposal. 1.4.2 I have duly considered the discussion made in the assessment order and find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsportation was available and he confirmed to have rendered services to the appellant. The Assessing Officer has also allowed the claim of above expenses, but by mistake in the computation of income added the above amount. I, therefore, delete the addition of Rs.2,39,802 made on the above account. 1.4.4 In view of the above, the appellant gets relief of Rs.2,39,802/-. The first four grounds of appeal are partly allowed. 5. Aggrieved by this order of the learned CIT(A), the assessee has come in appeal before us. Both the parties agreed that the issue is covered by the decision of the ITAT in assessee s own case for AY 2005-06 in ITA no.3736/Ahd/2008 and others, order dated 26-08-2011. 6. We have heard both the parties and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
