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

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.

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.

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.

In the result, the appeal of assessee is dismissed.