9911796707
TMI Blog2012 (1) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... PER R K PANDA, AM The appeal filed by the Revenue and the C.O. filed by the assessee are directed against the order dtd. 02.03.2010 of the ld. CIT(A)-21, Mumbai relating to A.Y. 2006-07. For the sake of convenience, these were heard together and are being disposed of by this common order. ITA 3995/Mum/2010 for A.Y. 2006-07 (By Revenue) 2. The only effective ground raised by the Revenue reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in assessee's own case vide ITA No. 123/Mum/2009 order dtd. 23.09.2009 for A.Y. 2004-05 has decided the issue and restored the same to the file of the A.O. by holding as under:- "We have carefully considered the argument of both the sides and perused the material placed before us. We find that in the earlier years i.e. assessment years 1998-99 to 2000-01, the ITAT has set aside the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of being heard to the assessee while re-adjudicating the matter." 3.1 Since the ld. CIT(A) while deleting the disallowance has followed the order of his predecessor for A.Y. 2004-05 and since the Tribunal has restored the issue to the file of the A.O. for fresh adjudication, therefore, we deem it proper to restore this issue to the file of the A.O. with a direction to adjudicate the same in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties and perused the material placed before us. We find that the identical issue is considered by the ITAT in assessee's own case for assessment year 1999-2000 vide ITA No. 4793/Mum/2002 wherein the ITAT allowed the deduction for club membership fee as revenue expenditure. Since the facts are identical, we respectfully following the above decision of the ITAT in assessee's own case, uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. V. DCIT reported in 328 ITR 281 (Bom). In view of the above submission made by both the sides, we restore the issue back to the file of the A.O. with a direction to adjudicate the same afresh in the light of the decision of the Hon'ble jurisdictional High Court in the case of Godrej Boye Mfg. Co. Ltd. (supra) and in accordance with law after giving due opportunity of being heard to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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