ACIT - 21(1), MUMBAI V. ANAND ENTERPRISES, MUMBAI

ITA 3037/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1466 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 26-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUM BAI , , , , ' BEFORE SHRI C.N.PRASAD, JM AND SHRI RAJESH KUMAR, AM / I.T.A. NO. 3037/MUM/2016 ( # $# / ASSESSMENT YEAR: 2011-12) ACIT 21(1) ROOM NO.116, 1 ST FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 / VS. M/S. ANAND ENTERPRISES 337, ASHISH INDUSTRIAL ESTATE, GOKHALE ROAD, DADAR(W), MUMBAI - 400028 ./ ./PAN/GIR NO. : AAAFA1725C ( /APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 05.01.2017 /DATE OF PRONOUNCEMENT: 04.04.2017 / O R D E R PER C.N.PRASAD, JM: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 01.02.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-33, MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)] F OR THE A.Y. 2011-12. 2. THE ONLY GRIEVANCE OF THE REVENUE IN ITS APPEAL IS THAT THE LEARNED CIT(A) IS NOT CORRECT ON FACTS AND IN LAW A ND IN DELETION THE ADDITION OF RS.48,68,713/- MADE TOWARDS COMMISSION EXPENSES. REVENUE BY : SHRI SAURABHKUMAR RAI ASSESSEE BY: SHRI SAMEER G. DALAL ITA NO.3037/M/2016 A.Y.2010-11 2 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTS ET SUBMITS THAT SIMILAR ISSUE IN APPEAL IS DECIDED IN ASSESSEES OW N CASE IN EARLIER ASSESSMENT YEARS BY THE CO-ORDINATE BENCH IN ITA NO.3021&6481/MUM/2012 AND 6747/MUM/2013 FOR THE ASS ESSMENT YEARS 2008-09 TO 2010-11 BY ORDER DATED 11.08.2016. THE LEARNED COUNSEL REFERRING TO THE SAID ORDER SUBMITS THAT SI MILAR DISALLOWANCE BEING THE COMMISSION PAID BY THE ASSESSEE FOR PROCU REMENT OF ORDERS HAS BEEN DISALLOWED BY THE ASSESSING OFFICER IN THE EARLIER ASSESSMENT YEARS AND THE TRIBUNAL ALLOWED THE CLAIM OF THE ASS ESSEE. FOLLOWING THE DECISIONS OF THE CO-ORDINATE BENCH IN THE ASSES SEES SISTER CONCERN NAMELY HARRISON GARMENT DIVISION IN ITA NO.3022/MUM /2012 AND 6480/MUM/2012 BY ORDER DATED 30.04.2014. THE LEARN ED DR SUPPORTED THE ORDERS OF THE ASSESSING OFFICER. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AUT HORITIES BELOW AND THE DECISION OF THE CO-ORDINATE BENCH IN ASSESSEES OWN CASE. FROM A READING OF THE CO-ORDINATE BENCH WE FIND THAT THE I SSUE IN APPEAL IS DECIDED IN FAVOUR OF THE ASSESSEE IN ASSESSEES CAS E BY THE CO-ORDINATE BENCH FOR ASSESSMENT YEARS 2008-09 TO 2010-11 WHER E SIMILAR DISALLOWANCE OF AGENCY COMMISSION PAID BY THE ASSES SEE FOR PROCUREMENT OF ORDERS WAS DISALLOWED AND THE TRIBUN AL ALLOWED THE CLAIM OF THE ASSESSEE BY DELETING THE DISALLOWANCE OF AGENCY COMMISSION. THE REVENUE COULD NOT BRING ON RECORD ANY DISTINGUISHABLE FACTS FROM THE EARLIER YEARS. THER EFORE, RESPECTFULLY FOLLOWING THE SAID DECISIONS IN ASSESSEES OWN CASE FOR THE ASSESSMENT ITA NO.3037/M/2016 A.Y.2010-11 3 YEARS 2008-09 TO 2010-11 IN ITA NO.3021&6481/MUM/20 12 AND 6747/MUM/2013 DATED 11.08.2016, WE SUSTAIN THE ORDE R OF THE LEARNED CIT(A) IN ALLOWING THE CLAIM OF THE ASSESSEE AND DE LETING THE DISALLOWANCE OF COMMISSION 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH APRIL, 2017 . SD/- SD/- (RAJESH KUMAR) (C.N.PRASAD) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED : 4 TH #! , 2017 MP % &$% / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ( ) / THE CIT(A)- 4. ( / CIT 5. + , + , / DR, ITAT, MUMBAI 6. * ,- / GUARD FILE. / BY ORDER, ! ! //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI