- (1.) Both the appeals have been filed by the department against the orders of the Commissioner (Appeals) dated 23-12-1999 and 28-5-1992 for the assessment years 1988-89 and 1989-90, respectively. The assessee has also filed cross objections for both the assessment years, just as a matter of precaution. As there are common points in both the appeals and the cross objections, so they are disposed of together by this consolidated order for the sake of convenience. We have heard both the parties at length and gone through the materials available on record and discuss the issues involved as under :x
(2.) Ground No. 1 for the assessment year 1988-89: It relates to the deletion of addition of Rs. 30,40,000 on account of incentive wages. The assessing officer has disallowed the amount by following his order for the earlier assessment years. The Commissioner (Appeals) has deleted the disallowance by following his order for the earlier assessment years. The assessing officer observed in the order that the incentive wages was nothing but bonus and, therefore, its allowability was subject to the provisions of Bonus Act. So, he has estimated the amount of disallowance at Rs. 30,40,000 as against Rs. 28,40,880 of the last year. The Commissioner (Appeals) has followed his earlier decision and also discussed case laws mentioned in his order at page 4 and finally, observed that the assessing officer has failed to bring any material on record for not accepting the order in the assessee's case for the earlier assessment year.
(3.) We have heard both the parties and gone through the materials available on record, from which it appears that, since, assessment year 1982-83 similar disallowance had consistently been deleted and also the same was followed in the subsequent assessment years. But, during the assessment year under consideration the assessing officer made the addition without bringing any material on record. The matter was also discussed by the Tribunal for the assessment years 1985-86 to 1987-88. In the just previous assessment year 1987-88, the Tribunal (ITA No. 1564 (Cal.) of 1991) has deleted the addition pertaining to the incentives wages (copy on record at pages 1 and 2 of the paper-book). By respectfully following the earlier order of the Tribunal and in the absence of any additional material/ evidence, we find no reason to interfere with the order of the Commissioner (Appeals) who has rightly deleted the said addition. The same is hereby upheld.;