2014 (2) TMI 1392

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.... ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- This is the revenue's appeal against the order of Ld. CIT(A)-XI Ahmedabad dated 25-10-2010. 2. Revenue has taken following effective ground:- "1. The Ld. CIT(A) has erred in law and on facts in deleting the disallowance of Rs. 8,05,08,113/- made on account of provision for damaged goods. 2. The Ld CIT(A) has erred in law and ....

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....07, similar disallowance was deleted by my predecessor vide his order dated 30-06-09. The Tribunal vide its order dated 29-10-2009 in ITA No. 2491/Ahd/2009, upheld the order of CIT(A). However, in the subsequent order dated 09-07-2010 in ITA No. 1951/Ahd/2008 for A.Y. 2005-06, Tribunal's finding on this issue is as under:- " We find that the details of actual expenditure incurred in the s....

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....hall delete the entire disallowance. If the actual expenditure is less than the said sum, disallowance to the extent of the short-fall will survive, and the balance disallowance will get deleted. Thus, subject to verification, this ground of appeal is allowed." Since Ld. CIT(A) has followed the earlier order of the Tribunal for A.Y. 2005-06 in assessee's own case, we are not inclined to interfe....

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....ears had accepted the finding of the learned Commissioner of Income-tax (Appeals) and had not filed appeal before the Tribunal against the finding of the learned Commissioner of Income-tax (Appeals). The learned Departmental Representative could not point out any distinguishing features in the above year under appeal. Therefore, we do not find any good reason to interfere with the order of the Lea....