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TMI Blog2013 (11) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... ent: Shri N.A. Joshi- D.R. O R D E R PER N.K.SAINI, A.M This is an appeal by the department against the order dated 22/01/2013 of ld. CIT (A), Udaipur. The following grounds have been raised in this appeal: "On the facts and in the present circumstances of the case, the ld. CIT(A) has erred in 1. (a) deleting the disallowance of Rs. 26,74,200/- made u/s 40(a)(ia) of the I.T. Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy charges. 3. As regards to this issue, learned counsel for the assessee at the very outset submitted that it is covered in assessee's own case in I.T.A. Nos. 206 & 207/Jodh/2012 for the A.Y. 2006-07 & 2007-08 respectively vide order dated 22/03/2013. The aforesaid contention of the learned counsel for the assessee was not controverted by the learned D.R. 4. After considering the submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Submission is relevant in this regard. As per the agreement entered into by this assessee with the concerned Authority it is a compulsory payment to be made as a reimbursement. On this amount, obviously Section 194J is not applicable. We don't find any infirmity in this finding of ld. CIT(A) as well. In A.Y. 2007-08, we have to take the similar view because facts are the same and connected. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record, it is noticed that a similar issue has already been decided in favour of the assessee by this bench of the Tribunal vide aforesaid order dated 22/03/2013, wherein relevant finding has been given in para 18, which reads as under:- "In assessee's appeal ground No. (1) is in relation to additions of two amounts, i.e. Rs. 1,98,000/- and Rs. 3,31,564/- u/s Sec. 40(a)(ia) r.w.s 194C of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y following the decision of the ITAT, Special Bench in the case of Merilyn Shipping & Transport Vs. ACIT reported in 136 ITD 23. Therefore, the view taken by the learned CIT(A) is in consonance with the view taken by this bench of the Tribunal in assessee's own case in the preceding year vide order dated 22/03/2013 in I.T.A.No. 215/Jodh/2012. So, by respectfully following the aforesaid referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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