Case Number: ITA 5414/DEL/2019
Appellant: Sumit Juneja, New Delhi
Respondent: ITO Ward 62(5), New Delhi
Assessment Year: 2014-15
Case Filed on: 2019-06-17
Order Type: Final Tribunal Order
Date of Order: 2022-05-23
Pronounced on: 2022-05-23
The case of Sumit Juneja versus ITO Ward 62(5), New Delhi, pertains to the assessment year 2014-15. The appeal was filed by Sumit Juneja on 17th June 2019 against an order dated 29th June 2018 passed by CIT(A)-20, New Delhi. The central issue in this case was the appellant’s claim of unreasonable disallowance of expenses by the Assessing Officer, leading to an addition of Rs. 12,10,583 to the income.
The appellant, Sumit Juneja, filed the appeal challenging the order of the CIT (Appeals) on the grounds of denial of natural justice and excessive addition of expenses. The appeal raised issues related to the disallowance of 40% of certain expenses on an ad hoc basis by the Assessing Officer, who deemed the expenses to be excessive and unsupported by adequate documentation. The appellant contended that all expenses were legitimate, incurred for business purposes, and supported by proper documentation.
The case was heard on 12th May 2022 before a bench comprising of Shri Kul Bharat, Judicial Member. During the hearing, the appellant was not represented, while the respondent was represented by Shri Om Prakash, Senior Departmental Representative.
The tribunal noted that the CIT (Appeals) had scheduled hearings multiple times but the appellant did not attend. Despite several opportunities, the appellant failed to produce supporting documents for the expenses. The Assessing Officer had disallowed 40% of the expenses due to lack of evidence and the appellant’s non-compliance.
After considering the facts and submissions of the respondent, the tribunal decided to reduce the disallowance from 40% to 25% of the expenses. The tribunal observed that the disallowance made by the Assessing Officer was excessive and based on estimates. The tribunal concluded that a 25% disallowance would be sufficient to meet the ends of justice.
The final judgment in the case of Sumit Juneja vs ITO Ward 62(5), New Delhi, resulted in the partial allowance of the appeal. The tribunal directed the CIT (Appeals) to reduce the disallowance of expenses to 25%. This case highlights the importance of maintaining proper documentation and compliance with procedural requirements during assessment proceedings.
The order was pronounced in the open court on 23rd May 2022, by Shri Kul Bharat, Judicial Member.
Order Date: 23rd May 2022
Pronounced by: Shri Kul Bharat, Judicial Member
Assistant Registrar: ITAT New Delhi
Copy forwarded to:
Date of dictation: 12.05.2022
Date on which the typed draft is placed before the dictating member: 12.05.2022
Date on which the typed draft is placed before the other member: 12.05.2022
Date on which the approved draft comes to the Sr. PS/ PS: 12.05.2022
Date on which the fair order is placed before the dictating member for pronouncement: 12.05.2022
Date on which the fair order comes back to the Sr. PS/ PS: 12.05.2022
Date on which the final order is uploaded on the website of ITAT: 12.05.2022
Date on which the file goes to the Bench Clerk: 12.05.2022
Date on which the file goes to the Head Clerk:
The date on which the file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the order:
Sumit Juneja vs ITO Ward 62(5), New Delhi – Why the Case Was Filed
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform