IN THE ITAT, AHMEDABAD BENCH
MAHAVIR PRASAD, J.M. & AMARJIT SINGH, A.M.
Dy. CIT v. Rajamannar Thennati
I.T.A. No. 294/Ahd/2018
4 November, 2020
Assessee by: Bhavin Marfatia, A.R.
Revenue by: Lalit P. Jain, Sr. D.R.
Amarjit Singh, A.M.
This assessee's appeal for assessment year 2014-15, arises from order of the Commissioner (Appeals)-2, Vadodara dated 15-11-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short 'the Act'.
2. The Revenue has raised following grounds of appeal :--
'1.1 That in the facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in deleting the addition towards income from salary.
1.2 That in the facts and circumstances of the case and in law, the learned Commissioner (Appeals) erred in deleting the addition towards salary without appreciating the following facts stated by the assessee, which showed that the amount added was also received, and was due, in the assessment year under consideration, and the refund became due only in later years :--
(i) This amount had been approved by the Annual General Meeting of the employer company on 31-7-2012.
(ii) The employer company had made a second representation dated 30-10-2014 to the Government for approval of the excess amount even after the Government approved remuneration of Rs. 84 lakh only.