9911796707
TMI Blog2020 (5) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... are clubbed, heard and disposed of by this consolidated order. Firstly, we are taking ITA No. 5456/Mum/2018 for AY 2014-15 filed by the assessee. 3. The brief facts of the case are that assessee is engaged in the business of manufacturing of Dyes and Chemicals and Trading in Dyes & Chemicals and filed its return of income on 30.09.2014 declaring total income of Rs. 71,28,470/-. Subsequently, the case was selected for scrutiny under CASS and notice u/s.143(2) and 142(1) of the I.T. Act, 1961 were issued and served upon the assessee. In response, assessee filed relevant information as called for and after considering the detail submission of assessee, AO rejected the contention of assessee and made disallowance. 4. Aggrieved with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional and other High Courts -referred to him in confirming the order of the Assessing officer. 6. That the Appellate craves leave to add, alter or amend any of the grounds of appeal at or before the time of hearing. 6. At the outset, Ld. AR appearing on behalf of the assessee submitted before us that the grounds raised by the assessee are squarely covered by the order of Coordinate Bench of Hon'ble ITAT in ITA No. 5376/Mum/2011 for AY 2008-09 and ITA No. 4121/Mum/2014 for AY 2010-11 in the case of Edwise Consultants Pvt. Ltd. vrs. DCIT. He further submitted that Ld. CIT(A) has passed its order on this ground in favour of the assessee, which is reproduced below:- 6.3 I have carefully considered the facts of the case, discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y directed to be deleted. Grounds No.1 and 2 are accordingly, allowed. 7. On the other hand, Ld. DR fairly conceded that the grounds raised by assessee are covered by the order of ITAT. 8. We have heard counsels for both the parties and we have also perused the material placed on record as well as the orders passed by revenue authorities. We find that Ld. CIT(A) has passed its judicial order on this ground in para no. 6.3 in favour of the assessee. We also find that the identical ground raised in the present appeal has already been decided by the Coordinate Bench of ITAT in ITA No. 5376/Mum/2011 for AY 2008-09 and ITA No. 4121/Mum/2014 for AY 2010-11 in the case of Edwise Consultants Pvt. Ltd. vrs. DCIT. For the sake of clarity, which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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