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

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.”

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