9911796707
TMI Blog2022 (8) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... ER PER YOGESH KUMAR U. S. , JM This appeal is filed by the Revenue for assessment year 2014-15 against the order of the ld. Commissioner of Income Tax (Appeals), Rohtak, dated 24.10.2019. 2. The Revenue has raised the following grounds of appeal:- "1. On the facts and the circumstances of the case, the Ld. CIT(A) has erred in law and facts in deleting the addition of Rs. 1,52,11,000/- made b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see as he was not eligible for allotment of LI license. 3. That the appellant craves leave to add, amend or alter any of the grounds of appeal at the time of hearing of the appeal, if deemed necessary, in the interest of justice & equity." 3. Brief facts of the case are that, the assessee has filed return declaring an income of Rs. 5,79,441/-. Case of the assessee was selected for scrutiny an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in deleting the addition of Rs. 1,52,11,000/- made by the A.O which is Rs. 1,41,11,000/- on account of disallowance Chalan paid in the name of Sh. Harish Kumar, Rs. 11,00,000/- on account of disallowance the sub vend fee paid. The Ld. DR further submitted that, there is a violation of law evident from the facts of the case and same cannot be regularized by L-1 under the provision of any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as dummy bidder and the entire purchases and sale and expenditure was incurred by the assessee. Therefore, submitted that, the order of the CIT (A) requires no interference. 8. We have heard the parties perused the material available on record and gave our thoughtful consideration. It is not in dispute that the liquor license has been issued in the name of one Mr. Harish Kumar who is only a sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire business has been run by the assessee by using his staff Mr. Harish who is a dummy bidder. Since the said model of business itself is in violation of licenses issued by the Excise Department, the license fee paid by the assessee who is not the license holder cannot be treated as eligible expenses. In view of the above discussion, we are of the opinion that, the grounds of appeal of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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