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2015 (7) TMI 320 - AT - Income TaxAddition on account of non-accounting of receivable warehousing charges on accrued basis - CIT(A)deleted the addition - Held that:-.CIT(A) has decided the issue following the earlier orders for A.Y. 2003-04 and A.Y. 2004-05 wherein seen that the appellant did not receive the increase in storage rent ultimately and the godowns were vacated by the Post Master General subsequently on 31-10-2005. It was an increase made unilaterally by the appellant which was not accepted by the tenant. The increase in rent became disputed, so it cannot be held that the rent has accrued to the appellant. In view of the facts of the case as the disputed income has not been received by the appellant and the same has been written off in the F.Y. 2005-06, there is no question of accrual of additional rental income therefore the addition of the said amount is deleted. The Revenue has not placed any material on record suggesting that the facts in the present case are different than the earlier years. - Decided against revenue. Addition on account of prior period expenses - CIT(A)deleted the addition - Held that:- Since there is no change into the facts and circumstances of the case as the Tribunal restored this issue to the file of ld.CIT(A), therefore this year also, we deem it proper to restore this issue back to the file of ld.CIT(A) to decide the same afresh in the light of the decision of the Coordinate Bench passed [2012 (4) TMI 567 - ITAT AHMEDABAD]. - Decided in favour of revenue for statistical purposes.
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