Deputy Commissioner of Income-tax, Circle - 14, Pune V. M/s. Kenersys India Pvt.Ltd, Pune

ITA 423/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9540 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALIKA SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.423/PUN/2019 नधा रण वष / Assessment Year : 2013-14 DCIT, Circle-14, Pune Vs. M/s. Kenersys India Pvt. Ltd., S.No.49, Industry House, Opp. Kalyani Steels Ltd., Mundhwa, Pune – 411 036 Maharashtra PAN : AADCK2089H Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP : This appeal by the Revenue is directed against the order dated 25-01-2019 passed by the CIT(A)-4, Pune in relation to the assessment year 2013-14. 2. The Revenue is aggrieved by the deletion of disallowance of provision for warranty amounting to Rs.6,22,78,543/-. Assessee by Shri Nikhil S. Pathak Revenue by Shri Kalika Singh Date of hearing 06-07-2022 Date of pronouncement 07-07-2022 ITA No.423/PUN/2019 M/s. Kenersys India Pvt. Ltd., 2 3. Briefly stated, the facts of the case are that the assessee is engaged in the business of supply of erection, installation, operations and maintenance of wind turbine generators and other related activities. The assessee claimed deduction of Rs.6,22,78,543/- towards provision of warranty which was disallowed by the Assessing Officer (AO). The ld. CIT(A), following his own view for preceding years, overturned the assessment order on this score. Aggrieved thereby, the Revenue has come up in appeal before the Tribunal. 4. Having heard both the sides and gone through the relevant material on record, it is seen as an admitted position that the disallowance of warranty provision for the year under consideration is based on the view taken by the AO and the ld. CIT(A) respectively for the earlier years. The appeal of the assessee for the A.Y. 2011-12 came up for consideration before the Tribunal. Vide order dated 11-11-2021, The Tribunal following the decision in the assessee’s own case for the A.Y. 2010-11 countenanced the view of the ld. CIT(A). As the facts and circumstances are admittedly similar, following the precedent, we uphold the impugned order. ITA No.423/PUN/2019 M/s. Kenersys India Pvt. Ltd., 3 5. In the appeal, the appeal is dismissed. Order pronounced in the Open Court on 07 th July, 2022. Sd/- Sd/- ( S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 07 th July, 2022 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. 3. थ / The Respondent The CIT(A)-4, Pune 4. 5. The Pr.CIT-6, Pune DR, ITAT, ‘A’ Bench, Pune 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No.423/PUN/2019 M/s. Kenersys India Pvt. Ltd., 4 Date 1. Draft dictated on 06-07-2022 Sr.PS 2. Draft placed before author 06-07-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.