WESTERN EXPRESS INDUSTRIES LTD, MUMBAI V. ITO 8(3)4, MUMBAI

ITA 4512/MUM/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92858 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 01-07-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 05-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR BORA
• Section: 11

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI . . , , , BEFORE SHRI A.D. JAIN , JUDICIAL MEMBER AND SHRI N.K . BILLAIYA, A CCOUNTANT M EMBER / I .T.A. NO. 7582/MUM/2012 ( / ASSESSMENT YEAR : 2009 - 10 A N D / I .T.A. NO . 4512 /MUM/201 3 ( / ASSESSMENT YEAR : 2010 - 11 M / S . WESTERN EXPRESS INDUSTRIES LTD., TOBACCO HOUSE, S.V. ROAD, VILE PARLE (W), MUMBAI - 400 056 / VS. THE ITO, RANGE - 8(3)(4), AAYAKAR BHAVAN, MUMBAI ./ ./ PAN/GIR NO. : AAACG 4094K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY: SHRI GAURAV BANSAL / RESPONDENT BY : SHRI VIJAY KUMAR BORA / DATE OF HEARING : 01 . 0 7 .2015 / DATE OF PRONOUNCEMENT : 01 .0 7 .2015 / O R D E R PER N.K. BILLAIYA, AM: TH ESE APPEAL S ARE BY THE ASSESSEE PREFERRED AGAINST TWO SEPARATE ORDER S OF THE LD. CIT(A) - 1 8 , MUMBAI DT. 31.10. 2012 AND 17.4.2013 PERTAINING TO ASSESSMENT YEAR S 2009 - 10 AND 2010 - 11 . BOTH THE APPEALS ITA. NO S . 7582/M/12 & 4512/M/13 2 HAVE COMMON GROUND THOUGH QUANTUM MAY DEFER, THESE APPEALS WERE HEARD TOGETHER AND DISPOSE OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. ITA NO. 7582/M/2012 A.Y. 2009 - 10 2. THE ONLY GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) HAS ERRED IN CONFIR MING DISALLOWANCE OF ALL THE EXPENSES CLAIMED BY THE ASSESSEE ON THE PRETEXT THAT NO BUSINESS WAS CARRIED ON BY THE ASSESSEE COMPANY DURING THE PREVIOUS YEAR. 3. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE RAISED IN THESE T WO APPEALS IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE BY THE DECISION OF THE TRIBUNAL FOR A.Y. 2005 - 06 IN ITA NO. 3013/M/2012 DT. 12.12.2012. 4. THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT BRING ANY DISTINGUISHING DECISION IN FAVOUR OF THE REVENUE. 5. WE HAVE CAREFULLY PERUSED THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE LD. CIT(A) HAS NOT FOLLOWED THE DECISION OF HIS PREDECESSOR FOR A.Y. 2005 - 06. WE FIND THAT THE TRIBUNAL IN ITA NO. 3013/M/12 HAS CONFIRMED THE ORDER OF THE LD. CIT(A) FOR A.Y. 2005 - 06 WHEREIN THE TRIBUNAL HAS FOLLOWED THE DECISIONS TAKEN FOR THE ASSESSMENT YEARS 2001 - 02 & 2004 - 05. RESPECTFULLY FOLLOWING THE DECISION OF THE CO - ORDINATE BENCH, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) FOR THE YEARS UNDER CONSIDERATION AND DIRECT THE AO TO ALLOW THE CLAIM OF EXPENDITURE IN THE RESPECTIVE ASSESSMENT YEARS UNDER APPEAL. ITA. NO S . 7582/M/12 & 4512/M/13 3 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED. OR DER PRONOUNCED IN THE OPEN COURT ON 1ST JULY,2 015 SD/ - SD/ - ( A.D. JAIN ) (N.K. BILLAIYA) /JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 1 ST JU LY , 2015 . . ./ RJ , SR. PS / 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