ALD AUTOMOTIVE P.LTD,MUMBAI vs. ASST CIT CIR 3(1)(1), MUMBAI

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ITA 2952/MUM/2015Status: DisposedITAT Mumbai18 January 2017AY 2009-103 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the issue of deferred maintenance charges was identical to the assessee's own case for prior assessment years. Following the previous order, the Tribunal allowed the assessee's appeal for statistical purposes.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming the AO's disallowance of deferred maintenance charges. The assessee argued that this issue was identical to a previous appeal for earlier assessment years.

What were the issues?

Whether deferred maintenance charges, claimed as not forming part of the income for the year, are allowable. Whether the issue is identical to previous assessment years adjudicated by the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI D. KARUNAKARA RAO & SHRI AMARJIT SINGHShri Brijmohan Pooranmal Shri M.C. Omi Ningshen, DR

For Appellant: Shri Brijmohan Pooranmal
For Respondent: Shri M.C. Omi Ningshen, DR
Hearing: 11.01.2017Pronounced: 18.01.2017

सुनवाई की तायीख / Date of Hearing : 11.01.2017 घोषणा की तायीख /Date of Pronouncement : 18.01.2017 आदेश / O R D E R

PER D. KARUNAKARA RAO, AM:

1.

This appeal filed by the assessee against the order of the CIT (A)-8, Mumbai dated 27.2.2015 for the assessment year 2009-2010. In this appeal, the solitary issue raised by the assessee reads as under:- “The AO has erred in bringing to tax an amount of Rs. 2,02,42,605/- being the deferred maintenance charges not forming part of the income for the year under appeal and further the Ld CIT (A) has erred in confirming the disallowance made by the AO.”

2.

At the outset, Ld Counsel for the assessee filed a copy of the order of the Tribunal in the assessee’s own case in & 109/M/2013 for the AYs 2008- 09 and 2007-08 dated 25.7.2016 and submitted that the issue relating to the allowabiliy of the maintenance of charges was the only issue adjudicated by the Tribunal allowing the appeal of the assessee for statistical purposes. Bringing our attention to page 8 of the said order of the Tribunal (supra), Ld Counsel for the assessee read out the relevant lines and prayed for setting aside the appeal to the file of the AO with identical directions as given by the Tribunal already for the AYs

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