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TMI Blog2021 (11) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... n on account of vehicle and interest on vehicles which was sold - Rs. 6,71,350/- 3. In appeal, the ld.CIT(A) granted part relief to the assessee and sustained the disallowance of Rs. 1,11,000/- on account of various allowances, an amount of Rs. 2,01,405/- out of the disallowance u/s 57 of the Act in respect of depreciation and interest on vehicle, an amount of Rs. 3,81,600/- out of income from house property. 4. Aggrieved with such order of the CIT(A), the assessee is in appeal before the Tribunal by raising the following grounds:- "1. That the Id. assessing officer has erred in law as well as on the facts and circumstances of the case in disallowing of reimbursement of expenses and allowances under the provision of the Income Tax Act, 1961 amounting to Rs. 110000.00 claimed against salary income as per the following details and the ld Commissioner of Income-Tax (Appeals),-15, Delhi has erred in sustaining the same:- On account of reimbursement of medical expenses 15000.00 On account of washing allowance 35000.00 On account of helper allowance 60000.00 Total 111000.00 2. That the Id. assessing officer has erred in law as well as on the facts and circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Act, 1961 which was not in existence in Assessment Year 2011-12 and made effective w.e.f. Assessment Year 2014-15, thus the direction so issued is against the provision of law. 7. The assessee reserves her right to add, alter, modify, delete or amend all or any of the grounds of appeal before or at the time of hearing of appeal." 5. Ground of appeal No.1 by the assessee relates to the order of the CIT(A) in confirming the disallowance of Rs. 1,11,000/-. 6. After hearing both the sides, I find the assessee has claimed deduction of medical allowance of Rs. 15,000/-, washing allowance of Rs. 36000.00 and helper allowance of Rs. 60000.00 which were disallowed by the AO on the ground that the assessee did not furnish any reply to justify these disallowances. I find, the ld.CIT(A) upheld the action of the AO by observing as under:- "4.2 Ground No. 3 of the appeal relates to disallowance of claim of following allowances aggregating to Rs. 1,11,000/- Medical 15000 Washing Allowance 36000 Helper Allowance 60000 In the computation of total income, the above allowances have reduced from the salary income by stating "Exempt Allowance". In her submissions dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duties performed by her during her employment with M/s Mittal Forgings & Components Private Limited. It is not known as to what is the nature of her job/duties which requires attendance in the office in specific/special/exclusive 'uniform' to be worn by her for performing her duties/during office hours in the course of her employment with the employer company.lt is also not known/made known that such uniform requires frequent dry-cleaning/specialized cleaning. It is also not made known that there are other employees in the company which requires special clothing and special cleaning. Not a single word has been uttered by the assessee to explain the nature of duties performed by her which in turn requires the services of a helper. No word has been offered to explain the nature of duties assigned to her in the course of her employment with M/s Mittal forgings & Components Private Limited Therefore, considering the facts and circumstances of the case, the deductions made from the salary income are not available to the assessee. The same have rightly been disallowed by the Assessing Officer. Arguments put-forth by the appellant during the course of appellate proceedings, also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al income 252000 252000 (-) Interest on load 95868 95868 Net income (cash inflow) 156132 156132 (-) Depreciation 102250 271050 Profit 53882 -117618 Innova Rental income 150000 150000 (-) Interest on load 84150 84150 Net income (cash inflow) 65850 65850 (-) Depreciation 63135 217582 Proft 2715 -151732 10. In my opinion, the matter requires a re-visit to the file of the AO to find out as to the status in the preceding and succeeding years since the two vehicles were purchased on 27th December, 2010 and 29.09.2011 respectively. The AO may find out what is the rental income of Toyota Innova and Tata Canter in other cases to ascertain as to whether the assessee is deliberately entering into an agreement with a concern just to incur losses so as to set off the same from income from house property. The AO shall decide the issue as per fact and law and after giving due opportunity of being heard to the assessee. Ground No.2 raised by the assessee is accordingly allowed for statistical purposes. 11. So far as grounds No. 3, 4, 5 and 6 are concerned, the grievance of the assessee is to the order of the CIT(A) in giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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