BHIMA SAHAKARI SAKHAR KARKHANNA LTD, SOLAPUR,SOLAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, SOLAPUR, SOLAPUR

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ITA 487/PUN/2022Status: DisposedITAT Pune21 December 2022AY 2017-182 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) had disallowed 50% of the addition made by the AO on account of CMRF, relying on a previous order of the Tribunal in the assessee's own case. The Tribunal found no infirmity in the CIT(A)'s order.

What were the facts?

The assessee appealed against an order of the NFAC, Delhi for AY 2017-18. The sole issue was the justification of restricting a disallowance of Rs. 14,341.50 on account of CMRF.

What were the issues?

Whether the CIT(A) was justified in restricting the disallowance on account of CMRF.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Suhas Kulkarni

आदेश / ORDER

PER S.S. VISWANETHRA RAVI, JM :

1.

This appeal by the assessee against the order dated 17-05-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2017-18.

2.

The only issue to be decided is as to whether the CIT(A), NFAC, Delhi justified in restricting the disallowance of Rs.14,341.50/- on account of CMRF.

3.

We note that the CIT(A) disallowed 50% of addition made by the AO on account of contribution to C.M.R.F. by placing reliance on the order of this Tribunal in assessee’s own case for earlier years vide order dated 14- 03-2019. There is no contrary view brought on record by the assessee before us. Therefore, we find no infirmity in the order of CIT(A) and it is justified. Thus, the ground raised by the assessee is dismissed.

4.

In the result, the appeal of assessee is dismissed.

Order pronounced in the open court on 21st December, 2022.

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