ACIT 19 (3), Mumbai V. M/S YOGESH CONSTRUCTION , Mumbai

ITA 1519/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8618 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 13-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S KHALSA L D

Judgement Text

ITA NO.1519/MUM/2019 M/S. YOGESH CONSTRUCTION ASSESSMENT YEAR: 2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.1519/MUM/2010 ( / ASSESSMENT YEAR: 2011-12) A CIT - 19(3) 2 ND FLOOR , ROOM NO.206 MATRU MANDIR, TARDEO ROAD MUMBAI-400 007. / VS. M/S. YOGESH CONSTRUCTION 10-11, 1 ST FLOOR HARHARWALA BUILDING SVP ROAD, MUMBAI-400 004. !' ./ ./PAN/GIR NO. AAAFY-6766-D ( '$ /APPELLANT ) : ( %&'$ / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : SHRI T.S. KHALSA- LD. DR / DATE OF HEARING : 12/01/2021 / DATE OF PRONOUNCEMENT : 12/01/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE REVENUE ASSAILS THE ORDER OF LD. COMMISSIONE R OF INCOME-TAX (APPEALS)-29, MUMBAI, [IN SHORT CIT(A)] APPEAL NO. CIT(A)-29/IT-733/ACIT-19(3)/2017-18 DATED 20/12/201 8. THE GRIEVANCE OF THE REVENUE STEM FROM THE FACT THAT LD . CIT(A) HAS RESTRICTED THE ADDITIONS ON ACCOUNT OF ALLEGED BOGU S PURCHASES TO THE EXTENT OF 12.5% ONLY AS AGAINST FULL DISALLOWAN CE MADE BY LD. AO IN QUANTUM ASSESSMENT ORDER DATED 25/10/2016. ITA NO.1519/MUM/2019 M/S. YOGESH CONSTRUCTION ASSESSMENT YEAR: 2011-12 2 2. THOUGH NONE APPEARED FOR ASSESSEE, BUT IS QUITE EVIDENT FROM THE IMPUGNED ORDER THAT LD. CIT(A) HAS RESTRIC TED THE ADDITIONS TO THE EXTENT OF 12.5% BY FOLLOWING THE O RDER OF TRIBUNAL IN ASSESSEES OWN CASE FOR AY 2010-11. THE FACTS HAVE BEEN FOUND TO BE IDENTICAL. SIMILAR IS THE POSITION BEFORE US. SINCE LD. CIT(A) HAS ESTIMATED THE ADDITIONS BY FOLLOWING THE ORDER OF TRIBUNAL IN ASSESSEES OWN CASE FOR AY 2010-11 AND NO DISTINGUI SHING FEATURES HAVE BEEN DEMONSTRATED BEFORE US, NO INFIR MITY COULD BE FOUND IN THE IMPUGNED ORDER. THERE IS NOTHING ON RE CORD WHICH WOULD SHOW THAT THE AFORESAID DECISION IS NOT APPLI CABLE TO THE FACTS OF THIS YEAR OR THE SAID ORDER HAS SUBSEQUENTLY BEE N REVERSED, IN ANY MANNER. HENCE, WE ARE DECLINED TO DISMISS THE A PPEAL. 3. RESULTANTLY, THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED ON 12 TH JANUARY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 12/01/2021 SR.PS, JAISY VARGHESE / COPY OF THE ORDER FORWARDED TO : 1. '$ / THE APPELLANT 2. %&'$ / THE RESPONDENT 3. - ( ) / THE CIT(A) 4. - / CIT CONCERNED 5. ./% ( 0 , 0 , / DR, ITAT, MUMBAI 6. /123 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.