Deputy Commissioner of Income-tax, Circle - 14,, Pune v. M/s. Kenersys India Private Limited,, Pune

ITA 700/PUN/2018 | 2011-2012
Pronouncement Date: 10-11-2021 | Result: Dismissed

Appeal Details

RSA Number 70024514 RSA 2018
Assessee PAN AADCK2089H
Bench Pune
Appeal Number ITA 700/PUN/2018
Duration Of Justice 3 year(s) 6 month(s) 25 day(s)
Appellant Deputy Commissioner of Income-tax, Circle - 14,, Pune
Respondent M/s. Kenersys India Private Limited,, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 10-11-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Assessment Year 2011-2012
Appeal Filed On 15-04-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH ‘B’ PUNE BEFORE SHRI R.S. SYAL VICE PRESIDENT AND SHRI C.M. GARG JUDICIAL MEMBER आयकर अपील सं. / ITA No.700/PUN/2018 िनधारण वष / Assessment Year : 2011-12 DCIT Circle-14 Pune Vs. M/s. Kenersys India Private Limited Survey No.49 Industry House Mundhwa Pune – 411 036 PAN : AADCK2089H Appellant Respondent आदेश / ORDER PER R.S.SYAL VP : This appeal by the Revenue is directed against the order dated 28-02-2018 passed by the CIT(A)-9 in relation to the assessment year 2011-12. 2. The only issue raised in this appeal is against the deletion of disallowance of Rs.1 58 88 819/- made by the Assessing Officer (AO) by adding back the provision for warranty. 3. Briefly stated the facts of the case are that the assessee claimed deduction towards provision for warranty amounting to Rs.1.58 crore. The AO disallowed the same by observing that the assessee could not furnish any scientific basis on which the provision was made. Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 10-11-2021 Date of pronouncement : 11-11-2021 ITA No.700/PUN/2018 M/s. Kenersys India Private Limited 2 However the ld. CIT(A) overturned the impugned order against which the Revenue has come up in appeal before the Tribunal. 4. We have heard the rival submissions and gone through the relevant material on record. It is seen that the orders passed by the AO as well as the ld. CIT(A) are based on their respective view taken for the immediately preceding assessment year 2010-11. An appeal for the assessment year 2010-11 came up for consideration before the Tribunal. Vide order dated 21-01-2019 in ITA No.2200/PUN/2016 the Tribunal has confirmed the order passed by the ld. CIT(A) deleting such disallowance. Similar opinion has been adopted for the immediately succeeding assessment year 2012-13 by the Tribunal in ITA No.1348/PUN/2018 vide its order dated 05-08-2019. In the hue of the foregoing precedents it is clear that the view canvassed by the ld. CIT(A) does not require any interference. The same is echoed. 5. In the result the appeal is dismissed. Order pronounced in the Open Court on 11 th November 2021. Sd/- Sd/- (C.M. GARG) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 11 th November 2021 Satish ITA No.700/PUN/2018 M/s. Kenersys India Private Limited 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent; 3. The CIT(A)-9 Pune 4. 5. 6. The Pr.CIT-6 Pune DR ITAT ‘B’ Bench Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण पुणे / ITAT Pune Date 1. Draft dictated on 10-11-2021 Sr.PS 2. Draft placed before author 10-11-2021 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *