SYMPHONY LIMITED,AHMEDABAD vs. DCIT CIRCLE 4(1)(1), AHMEDABAD
Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLESymphony Limited, FP 12, TP50, Symphony House, Off S.G Highway, Bodakdev Ahmedabad-380059. [PAN :AACCS6739 B]
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
This appeal is filed by the Assessee against the appellate order dated 07.03.2025 passed by the Commissioner of Income Tax (Appeals-
5) Mumbai, relating to the Assessment Year 2010-11. 2. The assessee has raised the following grounds of appeal:
The learned CIT(A) has erred in confirming the disallowance made by learned AO of Rs.8,74,889/- being sales tax paid under protest and debited to P & L in the year under consideration i.e A.Y 2010- 11 which pertains to 2001-02. Symphony Limited Vs. DCIT Asst. Year : 2010-11 - 2–
At the outset, the Ld. AR submitted that the assessee has not claimed this amount anytime in earlier year and has been paid and debited during the year as the amount has been crystalized. The Ld. DR on the other hand, argued that the amount should have been claimed in the year to which it pertains to, i.e. AY 2001-02. Since the amount has not been claimed and has been claimed and paid to Sales Tax Dept., we see no reason to disallow this expense.
In the result, the appeal of the assessee is allowed.
The order is pronounced in the open Court on 09.07.2025 (SUCHITRA KAMBLE)
VICE-PRESIDENT
()
Ahmedabad; Dated 09.07.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.