ACIT 6(1), MUMBAI v. AMAR TEA LTD, MUMBAI

ITA 8563/MUM/2011 | 2008-2009
Pronouncement Date: 31-10-2013 | Result: Dismissed

Appeal Details

RSA Number 856319914 RSA 2011
Assessee PAN AAACA3927D
Bench Mumbai
Appeal Number ITA 8563/MUM/2011
Duration Of Justice 1 year(s) 10 month(s) 11 day(s)
Appellant ACIT 6(1), MUMBAI
Respondent AMAR TEA LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 31-10-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 31-10-2013
Date Of Final Hearing 29-10-2013
Next Hearing Date 29-10-2013
Assessment Year 2008-2009
Appeal Filed On 19-12-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI BEFORE S/SHRI B.R.MITTAL (JM) AND RAJENDRA (AM) . . ./I.T.A. NO.8563/MUM/2011 ( / ASSESSMENT YEAR:2008-09) ASSTT.COMMISSIONER OF INCOME TAX CIRCLE 6(1) ROOM NO.506 5 TH FLOOR AYAKAR BHAVAN M.K.ROAD MUMBAI-400020 / VS. M/S AMAR TEA LTD 61 DR.S.S.RAO ROAD LALBAUG PAREL MUMBAI-400012 ( & / APPELLANT) .. ( ' & / RESPONDENT) ./ ./PAN/GIR NO. : AAACA3927D & / APPELLANT BY : SHRI JAVED AKHTAR ' & * /RESPONDENT : SHRI RAKESH JOSHI * - / DATE OF HEARING : 29.10.2013 * - /DATE OF PRONOUNCEMENT : 31.10.2013 / O R D E R PER B.R.MITTAL JM: THE DEPARTMENT HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2008-09 AGAINST ORDER DATED 25.10.2011 OF LD CIT(A) MUMBAI ON THE FOLLO WING GROUNDS : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD.CIT(A) ERRED IN DELETING THE DISALLOWANCE OF RS.5 06 18 752/- ON ACCOUNT OF ADVERTISEMENT AND PUBLICITY EXPENDITURE AS BUSINESS EXPENDITURE EVEN THOUGH THE ASSESSEE HAS INCURRED THIS EXPENDITURE FOR THE BENEFIT FOR ITS SISTER CONCERN VIZ M/S HASMUKHRAI & COMPANY; I.T.A. NO.8563/MUM/2011 2 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW THE LD.CIT(A) HAS ERRED IN DELETING THE DISALLOWANC E OF RS.9 58 756/- ON ACCOUNT OF SHORTAGE OF TEA; 3. THE APPELLANT PRAYS THAT THE ORDER OF CIT(A) ON THE ABOVE GROUNDS BE SET ASIDE AND THAT OF THE AO BE RESTORED 2. AT THE TIME OF HEARING LD. DR RELIED ON THE ORD ER OF AO AND WHEREAS LD. AR SUBMITTED THAT SAME VERY ISSUE ON IDENTICAL FACTS H AVE BEEN CONSIDERED BY TRIBUNAL IN ASSESSEES OWN CASE IN EARLIER ASSESSMENT YEARS A ND BOTH THE ISSUES HAVE BEEN DECIDED IN FAVOUR OF ASSESSEE. LD. AR REFERRED PAG ES 1 TO 12 OF THE PAPER BOOK WHICH IS A COPY OF ITAT ORDER DATED 27.2.2004 IN ITA NO.3084/MUM/1999 FOR ASSESSMENT YEAR 1996-97 PAGES 13 TO 18 OF PAPER BOOK OF THE ORDER OF ITAT DATED 18.5.2004 IN ITA NO.2169/MUM/2001 RELATING TO ASSESSMENT YEAR 19 97-98 PAGES 19 TO 21 OF THE PAPER BOOK WHICH IS A COPY OF ITAT ORDER DATED 2 8.11.2007 IN ITA NO.2682/MUM/2005 FOR ASSESSMENT YEAR 2002-03 PAGES 22 & 23 OF PAPER BOOK WHICH IS A COPY OF ITAT ORDER DATED 28.3.2008 IN ITA NO.4 637/MUM/2005 FOR ASSESSMENT YEAR 2003-04 PAGES 24 & 25 OF THE PAPER BOOK WHICH IS A ORDER OF ITAT DATED 30.9.2008 IN ITA NO.4962/MUM/2006 FOR ASSESSMENT YEAR 2004-05 PAGES 26 TO 30 OF PAPER BOOK WHICH IS A COPY OF ITAT ORDER DATED 7.8.2009 IN I TA NO.5345/MUM/2008 FOR ASSESSMENT YEAR 2005-06 AND SUBMITTED THAT SIMILAR DISALLOWANCES MADE BY THE AO WERE DELETED BY TRIBUNAL BY UPHOLDING THE ORDER(S) OF LD. CIT(A). HE FURTHER SUBMITTED THAT DEPARTMENT ALSO FILED APPEAL BEFORE THE HON BLE BOMBAY HIGH COURT IN RESPECT OF ASSESSMENT YEAR 2006-07 BEING INCOME TAX APPEAL NO .2094 OF 2011 AGAINST THE ORDER OF TRIBUNAL DISPUTING THE DELETION OF SIMILAR DISA LLOWANCES MADE BY AO AND THE HONBLE JURISDICTIONAL HIGH COURT VIDE ITS ORDER DATED 15 .2.2013 DISMISSED THE APPEAL OF THE DEPARTMENT BY CONFIRMING THE ORDER OF TRIBUNAL. HE SUBMITTED THAT IN RESPECT OF ASSESSMENT YEARS 1996-97 AND 2001-02 THE DEPARTMEN T ALSO FILED APPEALS BEFORE THE HONBLE BOMBAY HIGH COURT AND THE HONBLE HIGH COUR T VIDE ITS ORDER DATED 20.2.2008 CONFIRMED THE ORDER(S) OF TRIBUNAL AND REFERRED P AGES 31 & 32 OF THE PAPER BOOK. HE FURTHER REFERRED PAGES 33 & 34 OF THE PAPER BOOK AND SUBMITTED THAT SPECIAL LEAVE APPEAL FILED BY THE DEPARTMENT WAS ALSO DISMISSED B Y THE HONBLE APEX COURT VIDE ORDER DATED 30.9.2011. HE SUBMITTED THAT IN VIEW OF ABO VE ORDER OF LD. CIT(A) MAY KINDLY BE CONFIRMED. 3. WE HAVE CONSIDERED THE ABOVE SUBMISSIONS OF LD. REPRESENTATIVES OF PARTIES AND THE ORDERS OF AUTHORITIES BELOW AS ALSO THE EARLIER ORDERS OF TRIBUNAL THE HONBLE HIGH COURT AS WELL AS HONBLE APEX COURT (SUPRA). SINCE THE ISSUE IN RESPECT OF DISALLOWANCES MADE BY AO ARE IDENTICAL AND THE LD. CIT(A) HAS ALS O DELETED THE DISALLOWANCES MADE BY I.T.A. NO.8563/MUM/2011 3 AO BY FOLLOWING EARLIER ORDERS OF TRIBUNAL IN ASSE SSEES OWN CASE WE IN THE ABSENCE OF ANY OTHER MATERIAL ON RECORD UPHOLD THE ORDER OF LD . CIT(A) BY REJECTING THE GROUNDS OF APPEAL TAKEN BY DEPARTMENT. HENCE BOTH THE GROUNDS TAKEN BY DEPARTMENT ARE REJECTED. 4. IN THE RESULT APPEAL OF THE DEPARTMENT IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 31ST OCTOBER 2013 * 1 2 31ST OCTOBER 2013 * SD/- SD/- ( /RAJENDRA ) ( . . /B.R.MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; 31/10/2013 . . ./ SRL SR. PS / COPY OF THE ORDER FORWARDED TO : 1. & / THE APPELLANT 2. ' & / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- CONCERNED 4. 6 / CIT CONCERNED 5. 7 '9 - 9 / DR ITAT MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER TRUE COPY (ASSTT. REGISTRAR) - 9 /ITAT MUMBAI