Assistant Commissioner of Income-tax, V. Shri Avinash Nivrutti Bhosale, Pune

ITA 1148/PUN/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 9494 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . . . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWA STHY, JM . / ITA NO. 1148/PUN/2015 / ASSESSMENT YEAR : 2011-12 ACIT, CIRCLE - 2 PUNE . / APPELLANT V/S SHRI AVINASH NIVRUTTI BHOSALE, 1, BHOSALE HEIGHTS, FERGUSSION COLLEGE ROAD, SHIVAJINAGAR, PUNE 411 005 PAN : ABTPB8151F . / RESPONDENT ASSESSEE BY : SHRI NIKHIL PATHAK REVENUE BY : SHRI ACHAL SHARMA / ORDER PER D. KARUNAKARA RAO, AM : THIS APPEAL FILED BY THE REVENUE IS AGAINST THE OR DER OF COMMISSIONER OF INCOME TAX (APPEALS)-3, PUNE DATED 22-04-2015 FOR T HE ASSESSMENT YEAR 2011-12. 2. THE SOLITARY ISSUE RAISED BY THE REVENUE IN THE GROUNDS RELATES TO THE DISALLOWANCE OF PART OF HELICOPTER EXPENSES APPLYIN G RATE OF 1/4 TH OF THE CLAIM BY THE AO. DURING THE PROCEEDINGS BEFORE THE CIT(A), THE DISALLOWANCE @ 1/7 TH OF THE CLAIM OF THESE EXPENSES IS UPHELD. IN THIS REGARD, LD. COUNSEL FOR THE ASSESSEE MENTIONED THAT SIMILAR ISSUE HAS BEEN RAISED BY THE REVENUE AUTHORITIES OVER THE YEARS AND CONSISTENTLY, THE AO WAS DISALLOWING THE HELICOPTER EXPENSES TO THE EXTENT OF 1/4 TH OF THE CLAIM. HOWEVER, THE TRIBUNAL VIDE ITA NO.1 425/PN2008 RELATING TO A.Y. 2005-06, AS PER THE CONCLUSION IN PARA 14, CONFIRMED MAKING OF DISALLOWANCE @1/7 TH OF THE CLAIM IN RESPECT OF BOTH BELL HELICOPTER AN D CESSNA AIRCRAFT IS FAIR AND REASONABLE. RELEVANT PARAGRAP H IS EXTRACTED AS UNDER : / DATE OF HEARING :29.05.2017 / DATE OF PRONOUNCEMENT: 29.05.2017 2 ITA NO.1148/PUN/2015 14. IN VIEW OF THE EXISTENCE OF THE PUNE BENCH DEC ISION, WHICH IS BINDING, WE ARE OF THE OPINION, THAT THE OFFER OF THE ASSESS EE TO RESTRICT THE DISALLOWANCE TO 1/7 TH OF THE CLAIMS IN RESPECT OF BOTH BELL HELICOPTER A ND CESSNA AIRCRAFT, IS REASONABLE AND FAIR. ACCORDING LY, THE AO IS DIRECTED. THUS, THE ORIGINAL GROUNDS RAISED BY THE ASSESSEE A RE ALLOWED. 3. FROM THE ABOVE, WE FIND THAT DECISION WAS TAKEN NOT ONLY CONSIDERING THE DECISION OF THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF M/S. KIRLOSKAR OIL ENGINES LTD. BUT HAS ALSO CONSIDERED THE SPECIAL BE NCH DECISION IN THE CASE OF GULATI SAREE CENTRE 71 ITD 73 (CHD.) (SB) AS WELL A S THE DECISION OF MUMBAI BENCH OF THE TRIBUNAL IN THE CASE OF MAYUR KOTHARI 10 SOT 338 (MUM.) THEREFORE, AFTER HEARING BOTH THE SIDES, WE FIND THE ORDER OF CIT(A) ON THIS ISSUE IS FAIR AND REASONABLE. ACCORDINGLY, THE GROUNDS RAISED BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF MAY, 2017. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) /JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 29 TH MAY, 2017. / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// /ASSISTANT REGISTRAR , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A) - 3 , PUNE 4. CIT - 3 , PUNE 5. , , B BENCH / DR, ITAT, B BENCH PUNE; 6. / GUARD FILE.