Shri Mahankali SSK Ltd., Sangli v. CIT-1,, Nashik

ITA 1007/PUN/2007 | 2003-2004
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 100724514 RSA 2007
Bench Pune
Appeal Number ITA 1007/PUN/2007
Duration Of Justice 3 year(s) 6 month(s) 4 day(s)
Appellant Shri Mahankali SSK Ltd., Sangli
Respondent CIT-1,, Nashik
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 31-01-2011
Assessment Year 2003-2004
Appeal Filed On 27-07-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI G.S. PANNU (AM) ITA NO. 1007 /PN/200 7 ( ASSTT. YEAR : 2003 - 04 ) S HRI MAHANKALI SAH . SAKHAR KARKHANA LTD. A/P: RAJARAMBAPUNAGAR KAVTHE MAHANKAL DIST : SA NGLI PAN : NOT AVAILABLE .. APPELLANT V. COMMISSIONER OF INCOME TAX - I NASHIK . RESPONDENT A PPELLANT BY : SHRI PRAMOD SHINGTE RESPONDENT BY : SHRI C.M. NAIK ORDER PER I.C. SUDHIR JM IN THIS APPEAL THE ASSESSE E HAS QUESTIONED THE FIRST APPELLATE ORDER ON THE FOLLOWING GROUNDS : 1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.18 88 550/ - ON AC COUNT OF INTEREST ON ADVANCE OF HARVESTING AND TRANSPORT. 2) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.4 151/ - ON ACCOUNT OF CANE DEVELOPMENT EXPENSES. 3) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.50 000/ - ON ACCOUNT OF GENERAL MEETING EXPENSES. ITA NO 1007 /PN/200 7 SHRI MAHANKALI SAH.SAKHAR KARKHANA LTD. . ASSTT. YEAR 2003 - 04 - PAGE OF 4 2 4) ON THE FA CTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.25000/ - ON ACCOUNT OF TELEPHONE EXPENSES. 5) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.1 00 000/ - ON ACCOUNT OF VEHICLE EXPENSES. 6) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.50 000/ - ON ACCOUNT OF ADVERTISEMENT EXPENSES. 7) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS. 1 07 409/ - ON ACCOUNT OF CEREMONEY EXPENSES. 8) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.4 037/ - O N ACCOUNT OF GUEST HOUSE EXPENSES. 9) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS. 30 000/ - ON ACCOUNT OF GARDEN EXPENSES. 10) ON THE FA CTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.50 000/ - ON ACCOUNT OF OFFICE EXPENSES. 11) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND I N THE LAW THE COMMISSIONER OF INCOME TAX APPEALS KOLHAPUR ERRED IN DISALLOWING AND ADDING BACK AN AMOUNT OF RS.50 000/ - ON ACCOUNT OF NURSERY EXPENSES. 2. AT THE OUTSET OF HEARING THE LD. A.R. POINTED OUT THAT THE ISSUES RAISED IN GROUND NOS. 1 TO 7 AR E COVERED BY THE DECISIONS OF HONBLE MUMBAI HIGH COURT HONBLE GUJARAT HIGH COURT AND PUNE BENCH OF THE TRIBUNAL. SO FAR AS GROUND ITA NO 1007 /PN/200 7 SHRI MAHANKALI SAH.SAKHAR KARKHANA LTD. . ASSTT. YEAR 2003 - 04 - PAGE OF 4 3 NOS. 8 TO 11 RELATING TO GUEST HOUSE EXPENSES GARDEN EXPENSES OFFICE EXPENSES AND NURSERY EXPENSES ARE CONCERNED THE LD. A.R. SUBMITTED THAT HE DOES NOT WISH TO PRESS THE SAME AS THERE IS NO GRIEVANCE OF ASSESSEE IN THIS REGARD. 3. THE LD. D.R. ON THE OTHER HAND TRIED TO JUSTIFY FIRST APPELLATE ORDER ON THE ISSUE RAISED IN GROUNDS NO. 1 TO 7. 4. THE LD. A.R. HAS FURNI SHED A CHART SHOWING THAT GROUND NOS. 1 TO 7 ARE COVERED BY DIFFERENT DECISIONS. THE ISSUE RAISED IN GROUND NO. 1 RELATING TO INTEREST ON ADVNCE OF HARVESTING AND TRANSPORT IS CLAIMED TO HAVE BEEN COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF HON BLE BOMBAY HIGH COURT IN THE CASE OF CIT V/S. SAMARTH S.S.K. LTD. (2007) 294 ITR 540 (BOM) 5. THE ISSUE RAISED IN GROUND NO. 2 RELATING TO CANE DEVELOPMENT CHARGES IS CLAIMED TO HAVE BEEN COVERED IN FAVOUR OF ASSESSEE VIDE THE DECISION OF PUNE BENCH OF THE TRIBUNAL IN THE CASE OF JAI JAWAN JAI KISAN SSK LTD. V/S. DCIT ITA NO. 551/PN/2009 (A.Y. 1991 - 92) ORDER DT. 27 TH OCTOBER 2009. THE ISSUE RAISED IN GROUND NO. 3 RELATING TO GENERAL MEETING EXPENSES IS CLAIMED TO HAVE BEEN COVERED IN FAVOUR OF THE AS SESSEE BY THE DECISION OF PUNE BENCH OF THE TRIBUNAL IN THE CASE OF INDAPUR SAKHAR KARKHANA LTD. V/S. ACIT ITA NO. 597/PN/2008 (A.Y. 2005 - 06) ORDER DT. 31 ST AUGUST 2009. THE ISSUE RAISED IN GROUND NO.4 RELATING TO TELEPHONE EXPENSES IS ALSO CLAIMED TO BE COVERED BY THE SAME DECISION IN THE CASE OF INDAPUR S.S.K LTD. THE ISSUES RAISED IN REMAINING GROUND NOS. 5 TO 7 ALSO CLAIMED TO HAVE BEEN COVERED BY THE SAME DECISION OF PUNE BENCH OF TRIBUNAL IN THE CASE OF INDAPUR SSK LTD. (SUPRA). BESIDES THE LD. A.R. ALSO PLACED RELIANCE ON THE DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF SAYAJI IRON AND ENGINEERING CO. 253 ITR 740 (GUJARAT) ON THE ISSUE OF VEHICLE EXPENSES. SINCE THESE DECISIONS WERE NOT CITED OR NOT MADE AVAILABLE BEFORE THE LD CIT(A ) WE IN THE INTEREST OF JUSTICE SET ASIDE THE ISSUES RAISED IN GROUND ITA NO 1007 /PN/200 7 SHRI MAHANKALI SAH.SAKHAR KARKHANA LTD. . ASSTT. YEAR 2003 - 04 - PAGE OF 4 4 NOS. 1 TO 7 FOR FRESH CONSIDERATION BEFORE THE LD CIT(A) IN VIEW OF THE ABOVE CITED DECISIONS AFTER AFFORD I NG OPPORTUNITY OF BEING HEARD TO THE PARTIES. THE GROUNDS ARE THUS ALLOWED F OR STATISTICAL PURPOSES. 6. THE APPEAL IS ACCORDINGLY ALLOWED FOR STATISTICAL PURPOSES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST JANUARY 2011 SD/ - SD/ - ( G.S.PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 31ST JANUARY 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE CIT - I/II KOLHAPUR/CIT (CENTRAL) PUNE 4 . THE D.R. B BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT R EGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE