ACIT CEN CIR 17 & 28, MUMBAI v. DHIRAJ OFFSHORE SURVEYORS & ADJUSTORS P. LTD, MUMBAI

ITA 4254/MUM/2009 | 2006-2007
Pronouncement Date: 07-05-2010 | Result: Dismissed

Appeal Details

RSA Number 425419914 RSA 2009
Bench Mumbai
Appeal Number ITA 4254/MUM/2009
Duration Of Justice 9 month(s) 27 day(s)
Appellant ACIT CEN CIR 17 & 28, MUMBAI
Respondent DHIRAJ OFFSHORE SURVEYORS & ADJUSTORS P. LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 07-05-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 07-05-2010
Assessment Year 2006-2007
Appeal Filed On 10-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D MUMBAI BEFORE SHRI R.S.SYAL AM AND SMT.ASHA VIJAYARAGHAVAN JM ITA NO.4254/MUM/2009 : ASST.YEAR 2006-2007 THE ASSTT.COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE 17 & 28 MUMBAI. VS. M/S.DHIRAJ OFFSHORE SURVEYORS & ADJUSTORS PRIVATE LIMITED MAKER BHAVAN NO.1 SIR V.T.MARG NEW MARINE LINES MUMBAI 400 020. PA NO.AAACJ5738M. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LALCHAND (ADDL.CIT) RESPONDENT BY : SMT. INDRA G.ANAND 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 24.4.2009 I N RELATION TO THE ASSESSMENT YEAR 2006-2007. 2. THE ONLY ISSUE RAISED IS AGAINST THE DELETION OF ADDITION OF RS.10 67 563 BEING PAYMENTS MADE TO PARENT COMPANY M/S.J.B.BODA & CO. PVT. LTD. AS COMMISSION FOR PROVIDING COMMON FACILITIES ON WHICH TAX WAS NOT DEDUCTED AS PER PROVISIONS OF SECTION 40(A) OF THE ACT. 3. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT SIMILAR DISALLOWANCE MADE BY THE ASSESSING OFFICER IN THE CASE OF ANOTHER SISTER CONCERN WAS DELETED BY THE LEARNED CIT(A). WHEN THE MATTER CAME UP BEFORE THE TRIBUNAL IN ITA NO.4251/MUM/2009 IN ACIT VS. M/S.CR OWE BODA & CO. PVT. LTD. THE TRIBUNAL WAS PLEASED TO UPHOLD THE CIT(A) S VIEW VIDE ITS ORDER DATED 30.3.2010. A COPY OF THE SAID ORDER WAS PLACED ON R ECORD. THE LEARNED DEPARTMENTAL REPRESENTATIVE AFTER GOING THROUGH TH E SAID ORDER FAIRLY CONCEDED ITA NO.4254/MUM/2009 M/S.DHIRAJ OFFSHORE SURVEYORS & ADJUSTORS PVT.LTD. 2 THAT THE FACTS AND CIRCUMSTANCES OF THE PRESENT APP EAL WERE SIMILAR TO THOSE ALREADY CONSIDERED AND DECIDED BY THE TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS BUT COMM ON SUBMISSIONS AND PERUSING THE RELEVANT MATERIAL ON RECORD WE FIND TH AT THE FACTS OF DELETION OF INSTANT ADDITION AMOUNTING TO RS.10.67 LAKHS IN THIS CASE I S SIMILAR TO THE DELETION OF DISALLOWANCE OF RS.29.58 LAKHS IN THE CASE OF ASSES SEES SISTER CONCERN M/S.CROWE BODA & CO. PVT. LTD. IN VIEW OF THE DECISION GIVEN BY THE TRIBUNAL IN THE CASE OF SISTER CONCERN AND RESPECTFULLY FOLLOWING THE PRECE DENT WE UPHOLD THE VIEW TAKEN BY THE LEARNED CIT(A) ON THIS ISSUE. 5. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 7 TH DAY OF MAY 2010. SD/- SD/- ( ASHA VIJAYARAGHAVAN ) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI : 7 TH MAY 2010 . DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENTS. 3. THE CIT CONCERNED 4. THE CIT(A)-IV MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI. ITA NO.4254/MUM/2009 M/S.DHIRAJ OFFSHORE SURVEYORS & ADJUSTORS PVT.LTD. 3 DATE INITIAL 1. DRAFT DICTATED ON 03.05.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 03.05.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. *