2017 (4) TMI 1383

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....M.N. Murthy Naik - Sr. DR ORDER PER V. DURGA RAO, JUDICIAL MEMBER This appeal filed by the Revenue and the Cross Objection filed by the assessee are directed against the order of Commissioner of Income Tax (Appeals)-1, Visakhapatnam, dated 31/03/2016 for the Assessment Year 2007-08.  2. The only ground raised by the Revenue in this appeal is disallowance of Rs. 2,18,009/-. In the assessm....

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....ter considering the explanation of the assessee, directed the Assessing Officer to allow the payments already made during the previous year relevant to the impugned assessment year. 4. On being aggrieved, Revenue carried the matter in appeal before the Tribunal. 5. The Departmental Representative has relied on the order passed by the Assessing Officer. 6. On the other side, Authorized Represent....

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....ed   the decision of the Hon'ble ITAT, Vizag Bench relied on by the AR. The Hon'ble ITAT, Vizag Bench in the case of Mukundara Engineers, considering the decision of the Hon'ble High Court of Andhra Pradesh in the case of M/s. Janapriya Engineering Syndicate and the decision of the ITAT, Special Bench, Visakhapatnam in the case of Merily Shipping (136 ITD 23) held that the pr....

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.... of the ld.CIT(A) in directing the Assessing Officer for allowing the payments already made during the previous year relevant to the assessment year, hence, no interference is required. Thus, this ground of appeal raised by the Revenue is dismissed. 10. Insofar as Cross Objection filed by the assessee is concerned, in the assessment order, the Assessing Officer has noted that while processing the....