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

Push Logistics & Warehousing Pvt.Ltd. Assessment Year :2014-15 2. Both the representative, at the outset, converge on the point that the identical issue has already been adjudicated by the Tribunal in assessee’s own case for AY 2012-13 dated 29/08/2018, a copy of which has been placed on record.

Facts on record reveal that the assessee has been saddled with adhoc addition of 25% on account of sundry labour expenses vide assessment order dated 26/12/2016. The Ld. first appellate authority, vide impugned order dated 12/06/2017, restricted the same to 10%. Aggrieved, the assessee is in further appeal before us.

Upon perusal of cited order of the Tribunal dated 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 circumstances, 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 deleted.

Resultantly, the appeal stands partly allowed. Order pronounced in the open court on 03rd April, 2019. Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) �ाियक सद� / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 03/04/2019 Sr.PS, Jaisy Varghese