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TMI Blog2012 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the disallowance u/s. 40(a) (i), to that extent, will stand deleted. - I .T.A. No. 1216 & 1217/ Kol./2011 & I .T.A. No. 1387 & 1388/ Kol./2011 - - - Dated:- 19-6-2012 - Pramod Kumar And George Mathan, JJ. Miraj D. Shah, for the assessee R. K. Saha, D.R., for the Revenue ORDER Per Pramod Kumar: 1. These two sets of cross appeals are directed against separate but material by identical orders dated 10th August, 2011 passed by the CIT(Appeals) in the matter of assessments u/s. 143(3) of the Income Tax Act, 1961 for the assessment years 2006-07 and 2008-09. As these appeals were heard together and these appeals involve some common issues, all the four appeals are being disposed of by this consolidated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence is bad in law and be quashed. (2) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing ₹ 14,55,480/ being reimbursement security expense u/s. 40(a)(ia). The said amount being a reimbursement the disallowance was not called for. Thus the disallowance be reversed. (3) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing ₹ 52,032/ being reimbursement service charges u/s. 40(a)(ia). The said amount being a reimbursement the disallowance was not called for. Thus the disallowance be reversed. (4) For that in the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the payments are in the nature of reimbursements or not, and with a direct ion that if the payments are indeed in the nature of reimbursements, the disallowance u/s. 40(a) (i), to that extent, will stand deleted. We order so. 10. The appeal of the assessee is thus allowed for statistical purposes in the terms indicated above. 11. To sum up, so far as A.Y. 2006-07 is concerned, while appeal of the Assessing Officer is dismissed, the appeal of the assessee is partly allowed in the terms indicated above. 12. We now take up the cross appeals for the AY 2008-09. 13. Grievance raised in appeal fi led by the revenue (i.e. 1388/Kol. /2011) is as follows: - On the facts and in the circumstances of the case, the ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges u/s. 40(a)(ia). The said amount being a reimbursement the disallowance was not called for. Thus the disallowance be reversed. (3) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing ₹ 10,32,427/ being reimbursement security charges u/s. 40(a)(ia). The said amount being a reimbursement the disallowance was not cal led for. Thus the disallowance be reversed. (4) For that in the facts and circumstances of the case the learned Assessing Officer and learned Commissioner of Income Tax (Appeals) erred in disallowing ₹ 42,000/ being reimbursement service charges u/s. 40(a)(ia). The said amount being a reimbursement the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that the matter is to be restored to the file of the Assessing Officer for verification as to whether the payments are in the nature of reimbursements or not, and with a direct ion that if the payments are indeed in the nature of reimbursements, the disallowance u/s. 40(a) (i), to that extent, will stand deleted. We order so. 20. The appeal of the assessee is thus allowed for statistical purposes in the terms indicated above. 21. To sum up while both the appeals filed by the Assessing Officer are dismissed, both the appeals filed by the assessee are allowed for statistical purposes in the terms indicated above. 22. The order is pronounced in the open court immediately upon conclusion of hearing today on 19th day of June, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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