Sheth & Sura Engineers Pvt. Ltd., Pune V. Joint Commissioner of Income-tax,

ITA 458/PUN/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6981 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-03-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MUKESH JHA
• Assessee Lawyers: D R BARVE
• Section: 10; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO S . 4 57 & 4 58 /P U N/20 1 6 / ASSESSMENT YEAR S : 20 1 0 - 11 & 20 11 - 12 SHETH & SURA ENGINEERS PVT. LTD., AQUA HOUSE, 263/1, SINHAGAD ROAD, NEAR PARVATI, PUNE 411030 . / APPELLANT PAN: AAECS1737P VS. THE JT. COMMISSIONER OF INCOME TAX, RANGE - 6, PUNE . / RESPONDENT / APPELLANT BY : SHRI D.R. BARVE / RESPONDENT BY : S HRI MUKESH JHA / DATE OF HEARING : 12 . 12 .2017 / DATE OF PRONOUNCEMENT: 15 . 1 2 .2017 / ORDER PER SUSHMA CHOWLA, JM: BOTH T HE APPEAL S FILED BY THE ASSESSEE ARE AGAINST SEPARATE ORDER OF CIT(A) - 2 , PUNE , DATED 05 . 0 1.201 6 RELATING TO ASSESSMENT YEAR S 20 1 0 - 11 & 20 11 - 12 AGAINST RESPECTIVE ORDER S PASSED UNDER SECTION 1 43(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE ACT). 2 . THESE TWO APPEALS RELATING TO THE SAME ASSESSEE ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE 2 ITA NO S . 4 57 & 458 /PUN/20 16 SHETH & SURA ENGINEERS PVT. LTD. OF CONVENIENCE. HOWEVER, REFERENCE IS BEING MADE TO THE FACTS AND ISSUES IN ITA NO.4 57 /PUN/2016 TO ADJUDICATE THE ISSUES. 3. THE ASSESSEE IN ITA NO. 4 57 /PUN/201 6 , RELATING TO ASSESSMENT YEAR 20 1 0 - 11 HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - 1) THE LEARNED CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE MADE BY THE LEARNED A.O. RELATED TO LABOUR CHARGES. THE DISALLOWANCE OF LABOUR CHARGES WAS MADE ON ADHO C / ESTIMATED BASIS TO THE TUNE OF RS.25,14,015/ - . THIS AMOUNT WAS WORKED OUT BEING 5% OF THE TOTAL LABOUR CHARGES OF RS.5,02,80,288.50. 2) THE LEARNED CIT(A) ERRED IN NOT FOLLOWING THE RATIO OF THE HIGH COURT / ITAT DECISION(S) IN THE CASE OF: A ) NISAR BI RI SIKKHA NO.1 VS CIT 174 TAXMANN 51 B ) M/S SHAFEEQ SHAMEEL & CO. VS ACIT ITA 1055/