Income Tax Appellate Tribunal - Delhi
Rajinder Service Station, Delhi vs Assessee on 21 January, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'F
'F' : NEW DELHI
BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND
SHRI KULDIP SINGH,
SINGH, JUDICIAL MEMBER
ITA No.
No.2175/Del/2013
Assessment Year : 2008-
2008-09
M/s Rajinder Service Station, Vs. CIT(Appeals)-
CIT(Appeals)-XXII,
2-Sham Nath Marg, Aayakar Bhawan, Laxmi Nagar,
Alipur Road,
Road, Ludlow Castle, Delhi - 110 092.
Civil Lines,
Delhi.
PAN : AAAFR7424F.
(Appellant) (Respondent)
Appellant by : Shri R.K. Bhalla, CA.
Respondent by : Shri R.S. Negi, Senior DR.
Date of hearing : 06.01.2016
Date of pronouncement : 21.01.2016
ORDER
PER G.D. AGRAWAL, VP :-
This appeal by the assessee for the assessment year 2008-09 is directed against the order of learned CIT(A)-XXII, New Delhi dated 9th November, 2012.
2. The first ground of the assessee's appeal reads as under:-
"On the facts and circumstances of the case and under law, the CIT(Appeals) was not justified for confirming the addition of Rs.71,110/- & Rs.1,939/-."
3. We have heard the submissions of both the sides and have perused relevant material placed before us. The Assessing Officer has disallowed 1/5th out of car expenses and telephone expenses. The 2 ITA-2175/Del/2013 assessee is a partnership firm. The personal use of the car as well as of the telephone cannot be ruled out. Therefore, we do not find any justification for 1/5th disallowance out of car and telephone expenses. The same is sustained. Ground No.1 is rejected.
4. Ground Nos.2 & 3 of the assessee's appeal read as under:-
"2. On the facts and circumstances of the case and under law, the ld.CIT(Appeals) erred in law for not granting the credit for TDS and advance tax paid.
3. On the facts and circumstances of the case and under law, the ld.CIT erred for not considering/allowing the carry forward of previous year's losses."
5. We have heard the submissions of both the sides and have perused relevant material placed before us. We are of the opinion that both the above matters need re-examination at the end of the Assessing Officer. We direct the Assessing Officer to examine the tax deducted at source from the assessee as also advance tax paid by the assessee and allow the credit for the same as per law. Similarly, we also direct the Assessing Officer to examine whether there is any carry forward loss available from earlier years. If it is so, then set off the same in accordance with law.
6. In the result, the appeal of the assessee is deemed to be partly allowed for statistical purposes.
Decision pronounced in the open Court on 21.01.2016.
Sd/- Sd/-
(KULDIP SINGH)
SINGH) (G.D. AGRAWAL)
AGRAWAL)
JUDICIAL MEMBER VICE PRESIDENT
VK.
3 ITA-2175/Del/2013
Copy forwarded to: -
1. Appellant : M/s Rajinder Service Station,
2-Sham Nath Marg,
Alipur Road, Ludlow Castle,
Castle, Civil Lines,
Delhi.
2. Respondent : CIT(Appeals)-
CIT(Appeals)-XXII, Aayakar Bhawan, Laxmi Nagar, Delhi - 110 092.
3. CIT
4. CIT(A)
5. DR, ITAT Assistant Registrar