WAMAN HARI PETHE SONS, MUMBAI V. ASST CIT 15(1), MUMBAI

ITA 2041/MUM/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4029 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 19-11-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 11-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM ./ I.T.A. NO . 2041 / MUM/ 201 1 ( / ASSESSMENT YEA R: 2006 - 2007 ) WAMAN HA RI PETHE SONS, 110, VIKAS PARADISE, LBS MARG, MULUND (W), MUMBAI - 400080 / VS. ASSTT. COMMISSIONER OF INCOME TAX, 15(1), MATRU MANDIR, GRAND ROAD, MUMBAI. ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./ PAN. : AAAFW4587G / APPELLANT BY NONE / RESPONDENT BY SHRI VACHASPATI TRIPATHI / DATE OF HEARING : 2 .2.2016 / DATE OF PRONOUNCEMENT: 2 .2. 201 6 / O R D E R P ER B R BASKARAN, AM : THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 0 3. 0 1.2011 PASSED BY THE LD.CIT(A) - 2 6 , MUMBAI AND IT RELATE S TO THE ASSESSMENT YEAR 2006 - 07 . 2 . NONE APPEARED ON BEHALF OF THE ASSE SSEE EVEN THOUGH THE HEARING WAS ADJOURNED ON EARLIER OCCASION S AT THE WRITTEN REQUEST OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE . HENCE, WE PROCEED TO DISPOSE OF THE APPEALS EX - PARTE, WITHOUT THE PRESENCE OF THE ASSESSEE. 2041 /M/201 1 2 3 . WE HEARD THE LD. DR A ND PERUSED THE RECORD. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS IN THIS APPEAL: A ) CONFIRMATION OF DISALLOWANCE OF RS.4,70,114/ - RELATING TO SALES PROMOTION EXPENSES ; B ) NON EXCLUSION OF SALES AMOUNTING TO RS.61,27,898/ - AND RS.19,11,084/ - FROM SALES , SIN CE HAVE BEEN SUBJECTED TO TAX IN ASSESSMENT YEAR 2005 - 06. 4 . WE SHALL FIRST TAKE UP THE SECOND ISSUE REFERRED ABOVE. WE NOTICE THAT THE APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2005 - 06 IN ITA NO.5152/MUM/2010 WAS DISPOSED OF BY THE CO - ORDINAT E BENCH OF THE MUMBAI TRIBUNAL ON 7.1.2006. IN THE SAID ORDER, THE TRIBUNAL HAS RESTORED THE MATTER RELATING TO THE ADDITION OF RS.61,27,898/ - AND RS.19,11,084/ - (REFERRED ABO V E) TO THE FILE OF THE LD. CIT(A) FOR EXAMINING THE M AFRESH. SINCE THE RESULT OF TH IS ISSUE WOULD HAVE A BEARING ON THE SECOND ISSUE U RGED BEFORE US, WE THINK IT PROPER TO RESTORE THE SAME TO THE FILE OF THE LD. CIT(A) IN ORDER TO ENABLE HIM TO TAKE UNIFORM VIEW OF THE MATTER. 5 . WITH REGARD TO THE ADDITION RELATING TO THE SALE S PROMOTION EXPENSES , WE NOTICE THAT THE LD. CIT(A) HAS CONFIRMED THE ADDITION ON THE REASONING THAT THE ASSESSEE HAS NOT FURNISHED THE DETAILS RELATING TO THE CLAIM OF SALES PROMOTION EXPENSES OF RS.47,0114/ - . THE CONTENTION OF TH E ASSESSEE IS THAT THE D ETAILS WE RE AVAILABLE ON RECORD AND THE LD. CIT(A) WAS NOT JUSTIFIED IN CONFIRMING T HE ADDITION WITHOUT EXAMINING THE DETAILS. HENCE, IN OUR VIEW, THIS ISSUE ALSO REQUIRES FRESH EXAMINATION AT THE END OF THE LD. CIT(A). ACCORDINGLY, WE SET ASIDE THE ORDE R OF LD.CIT(A) ON THIS ISSUE AND RESTORE THE SAME TO HIS FILE FOR ADJUDICATING THE MATTER AFRESH. 2041 /M/201 1 3 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS ALLOWED FO R STATISTICAL PURPOSES. PRONOUNCED ACCORDINGLY ON 2 ND D AY OF FEB , 2 01 6 . 2ND DAY OF FEB, 2 01 6 SD SD ( PAWAN SINGH ) ( B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 2N D FEB , 2 01 6 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI