IN INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER ITA No. 2047/Ahd/2013 Assessment Year : 2009-10 Income-Tax Officer, Ocmi Glass Machinery Ward 5 (2), Vs Manufactures India Pvt Ltd, Ahmedabad 202, 2nd Floor, Paritoshy, Usmanpura, (Riverside), Usmanpura, Ahmedabad-13 PAN : AAACO 7995 D (Appellant) (Respondent) Revenue by : Shri Satish Solanki, Sr DR Assessee by : None (written submission) Date of Hearing : 18/08/2016 Date of Pronouncement: 06/10/2016 O R D E R This appeal by Revenue is directed against order of Learned Commissioner of Income Tax (Appeals)-XI, Ahmedabad dated 28.052013 for Assessment Year 2009-10. 2. Following grounds are raised :- i) ld. CIT(A) has erred in law and on facts in deleting disallowance of salary Rs.35,06,247/- paid to Shri Tushar Majmudar, CEO of assessee-company. ii) ld. CIT(A) has further erred in law and on facts in not appreciating that increased salary was on account of closure of business by CEO, as evident from explanation given by assessee during course of assessment proceedings. 3. Ld. Counsel for assessee contends that similar salary was disallowed in AYs 2007-08 and 2008-09. On assessee s appeal, ld. CIT(A) allowed claim, against which Department has not filed any appeal. SMC-ITA No. 2047/Ahd/2013 ITO vs. Ocmi Glass Machinery AY : 2009-10 2 3.1 Similarly, in AY 2010-11, same salary has been allowed by AO in assessment framed u/s 143(3) of Act. Therefore, Department having accepted allowability of payment of salary to Shri Tushar Majmudar, CEO of assessee-company in all these years, there is no justification in this revenue appeal. 4. On other hand, ld. DR did not dispute these facts. 5. I have heard rival contentions, perused material available on record and gone through orders of authorities below. Since issue about allowability of salary to Shri Tushar Majmudar being allowable stands acceptable by Revenue in AYs 2007-08, 2008,09 and 2010-11, there is no infirmity in order of ld. CIT(A) for impugned year, i.e. AY 2009-10. In view thereof, order of ld. CIT(A) is upheld and Revenue s appeal is dismissed. 6. In result, appeal of Revenue is dismissed. Order pronounced in Court on 6th October, 2016 at Ahmedabad. Sd/- R.P. TOLANI (JUDICIAL MEMBER) Ahmedabad; Dated 06/10/2016 *Biju T. Copy of Order forwarded to : 1. Appellant 2. Respondent. 3. Concerned CIT 4. CIT(A) 5. DR, ITAT, Ahmedabad 6. Guard file. BY ORDER, TRUE COPY (Dy./Asstt.Registrar) ITAT, Ahmedabad Income-tax Officer, Ward 5 (2), Ahmedabad v. Ocmi Glass Machinery Manufactures India Pvt Ltd