PUSH LOGISTICS & WAREHOUSING PRIVATE LIMITED , MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX 2(2)(2), MUMBAI

ITA 5514/MUM/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9286 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 31-08-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHI RAMA KARTIKEYANLD
• Assessee Lawyers: KAPIL BOHRALD

Judgement Text

ITA NO.5514/MUM/2017 PUSH LOGISTICS & WAREHOUSING PVT.LTD. ASSESSMENT YEAR :2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.5514/MUM/2017 ( / ASSESSMENT YEAR:2014-15) PUSH LOGISTICS & WAREHOUSING PVT.LTD. D-1, SINDHU HOUSE 3/5, NANABHAI LANE FORT, MUMBAI-400 001. / VS. A CIT - CIRCLE 2(2)(2) ROOM NO.545, 5 TH FLOOR AAYKAR BHAVAN, MK ROAD MUMBAI-400 020. ./ ./PAN/GIR NO. AADCP-9712-A ( ! /APPELLANT ) : ( '#! / RESPONDENT ) APPELLANT BY : KAPIL BOHRA-LD.AR RESPONDENT BY : ABHI RAMA KARTIKEYAN - LD.DR / DATE OF HEARING : 19/03/2019 / DATE OF PRONOUNCEMENT : 03/04/2019 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR [IN SHORT REFERRED TO AS AY] 2014-15 CONTEST THE ORDER OF L D. COMMISSIONER OF INCOME-TAX (APPEALS)-5, MUMBAI, [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO.IT-310/16-17/60/1718 DATED 12/06/2017 QUA CONFIRMATION OF CERTAIN ADHOC ADDITION OF RS.10.38 LACS ON ACCOUNT OF SUNDRY LABOR EXPENSES . ITA NO.5514/MUM/2017 PUSH LOGISTICS & WAREHOUSING PVT.LTD. ASSESSMENT YEAR :2014-15 2 2. BOTH THE REPRESENTATIVE, AT THE OUTSET, CONVERGE ON THE POINT THAT THE IDENTICAL ISSUE HAS ALREADY BEEN ADJUDICATED BY THE TRIBUNAL IN ASSESSEES OWN CASE FOR AY 2012-13 ITA NO.1452/MUM/2016 DATED 29/08/2018, A COPY OF WHICH HAS BEEN PLACED ON RECO RD. 3. FACTS ON RECORD REVEAL THAT THE ASSESSEE HAS BEE N SADDLED WITH ADHOC ADDITION OF 25% ON ACCOUNT OF SUNDRY LABOUR EXPENSES VIDE ASSESSMENT ORDER DATED 26/12/2016. THE LD. FIRST AP PELLATE AUTHORITY, VIDE IMPUGNED ORDER DATED 12/06/2017, RESTRICTED TH E SAME TO 10%. AGGRIEVED, THE ASSESSEE IS IN FURTHER APPEAL BEFORE US. 4. UPON PERUSAL OF CITED ORDER OF THE TRIBUNAL DATE D 29/08/2018, WE FIND THAT IDENTICAL ADDITIONS, MADE BY THE REVENUE IN AY 2012-13 HAS BEEN RESTRICTED TO 5% BY THE TRIBUNAL. FACTS AND CI RCUMSTANCES, BEING PARI-MATERIA THE SAME, TAKING THE SAME VIEW, WE DIRECT LD. AO TO RESTRICT THE ADDITION TO 5% OF TOTAL EXPENDITURE OF RS.1,03, 84,823/- WHICH COMES TO RS.5,19,241/-. THE BALANCE ADDITION STANDS DELET ED. 5. RESULTANTLY, THE APPEAL STANDS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03RD APRIL, 2 019. SD/- SD/- (MAHAVIR SINGH) ( MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03/04/2019 SR.PS, JAISY VARGHESE ITA NO.5514/MUM/2017 PUSH LOGISTICS & WAREHOUSING PVT.LTD. ASSESSMENT YEAR :2014-15 3 !'#$ # / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '#! / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. +, '%- , - , / DR, ITAT, MUMBAI 6. ,./0 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.