DCIT 8(3), MUMBAI v. SUSHRUT SURGICALS P. LTD, MUMBAI

ITA 1333/MUM/2009 | 2005-2006
Pronouncement Date: 31-05-2010 | Result: Dismissed

Appeal Details

RSA Number 133319914 RSA 2009
Bench Mumbai
Appeal Number ITA 1333/MUM/2009
Duration Of Justice 1 year(s) 3 month(s) 1 day(s)
Appellant DCIT 8(3), MUMBAI
Respondent SUSHRUT SURGICALS P. LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 31-05-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 31-05-2010
Date Of Final Hearing 19-05-2010
Next Hearing Date 19-05-2010
Assessment Year 2005-2006
Appeal Filed On 27-02-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI VIJAY PAL RAO JM ITA NO.1333/MUM/2009 : ASST.YEAR 2005-2006 THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 8(3) MUMBAI. VS. M/S.SUSHRUT SURGICALS PRIVATE LIMITED 3 RD FLOOR ABOVE BANK OF INDIA M.G.ROAD HANUMAN ROAD CORNER VILE PARLE (EAST) MUMBAI 400 057 PA NO.AAACS0660H. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SHRAVAN KUMAR RESPONDENT BY : SHRI S.K.MUTSADDI O R D E R PER R.S.SYAL AM : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 03.12.2008 IN RELATION TO THE ASSESSMENT YEAR 2005-2006. 2. FIRST GROUND IS AGAINST THE DELETION OF ADDITION MADE BY THE ASSESSING OFFICER ON ACCOUNT OF REMUNERATION PAID TO THE LADY DIRECTORS. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT THIS IS A RECURRING ISSUE IN RESPECT OF WHICH THE ADDITIONS MADE BY THE ASSESSIN G OFFICER IN EARLIER YEARS HAVE BEEN FINALLY DELETED BY THE TRIBUNAL. HE REFERRED T O THE COPY OF THE ORDER PASSED BY THE TRIBUNAL IN ITS OWN CASE FOR THE IMMEDIATELY PR ECEDING ASSESSMENT YEAR I.E. 2004-2005 IN ITA NO.3252/MUM/2008. THE LEARNED DEP ARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THE FACTUAL POSITION. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD WE FIND THAT IN ASSESSMENT YEAR 2004-2005 T HE A.O. MADE ADDITION U/S.40A(2)(A) FOR RS.10 58 400 TOWARDS REMUNERATION PAID TO THE LADY DIRECTORS. THE TRIBUNAL FOLLOWING ITS OWN DECISION IN ASSESSME NT YEAR 2003-2004 UPHELD THE ORDER PASSED BY THE LEARNED CIT(A) DELETING THE SAI D ADDITION. IN THE ABSENCE OF ANY ITA NO.1333/MUM/2009 M/S.SUSHRUT SURGICALS PRIVATE LIMITED. 2 DISTINGUISHING FEATURES BROUGHT TO OUR NOTICE BY TH E LEARNED DEPARTMENTAL REPRESENTATIVE WE UPHOLD THE IMPUGNED ORDER ON THI S ISSUE. THIS GROUND FAILS. 4. THE ONLY OTHER GROUND IS AGAINST THE DELETION OF ADDITION OF RS.79 351 WHICH WAS MADE BY THE A.O. ON ACCOUNT OF REIMBURSEMENT OF MEDICAL EXPENSES OF DIRECTORS. HERE ALSO BOTH THE SIDES ARE IN AGREEMEN T THAT SIMILAR ADDITION MADE FOR RS.58 972 IN THE IMMEDIATELY PRECEDING YEAR WAS HEL D TO BE RIGHTLY DELETED BY THE TRIBUNAL IN THE AFORE-NOTED YEAR. FOLLOWING THE PRE CEDENT WE UPHOLD THE IMPUGNED ORDER ON THIS ISSUE. 5. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 31 ST DAY OF MAY 2010. SD/- SD/- ( VIJAY PAL RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 31 ST MAY 2010 . DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENTS. 3. THE CIT CONCERNED 4. THE CIT(A)-XXIX MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.