2014 (6) TMI 372

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....enue is aggrieved by the decision of Ld CIT(A) in deleting the disallowance made u/s 14A of the Act and also in deleting the expenses claimed on repair of New Sand bins. 4. The facts relating to the case are set out in brief. The assessee company is engaged in the business of designing, manufacturing and laying of pipe lines of various types for Water supply and hydro-electric projects for Govt., Semi Govt., and private agencies. The assessment of the year under consideration was completed by the assessing officer by making various types of additions. The Ld CIT(A), in the appeal filed by the assessee, granted partial relief. Aggrieved, both the parties have filed appeals before us on the above said issues. 5. We shall take up the app....

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....as, in clear terms, stated that the decision rendered in the above said case is limited to the power of the assessing officer and it does not impinge on the power of the ITAT u/s 254 of the Act. 8. Further, we notice that this is not the claim which is made for the first time before the Tribunal. Admittedly, the assessee has urged this claim before Ld CIT(A) and the first appellate authority has also adjudicated the same. Hence, this issue is arising out of the order of Ld CIT(A). On a perusal of the order passed by Ld CIT(A), we notice that the first appellate authority has followed the decision rendered by the Tribunal in the assessee's own case with the understanding that the Tribunal has confirmed the disallowance of claim made u/s 8....

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....ii) relating to administrative expenses. The revenue is aggrieved by the relief granted by Ld CIT(A). 10. We have heard the rival contentions on this issue. The Ld A.R submitted that the Tribunal, in its order dated 19.6.2013 in ITA No.413/Mum/2012 and ITA No.896/Mum/2012 relating to the assessment year 2008-09, has considered an identical disallowance made in that year and confirmed the order passed by Ld CIT(A) in that year. We also heard Ld D.R on this issue. A perusal of the order passed by the Tribunal in the hands of the assessee for the assessment year 2008-09 would show that the Tribunal has extracted the order passed by Ld CIT(A) in that year, wherein the first appellate authority has examined the financial position of the asses....