1 ITXA3524-10.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL NO.3524 OF 2010 The Commissioner of Income Tax-III, Pune .. Appellant Vs. Shri Rajendra K. Shah (HUF) .. Respondent. Mr.Vimal Gupta for the appellant CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 9TH SEPTEMBER, 2011. P.C. 1. Not on board. By consent, taken up for admission. 2. Whether the ITAT was justified in deleting the disallowance of the amount ‘written off as bad debts’ made in A.T. 2001-02, is the question raised in this appeal. 3. The ITAT in para 5 of its order has recorded a finding that the assessee had taken a bonafide view to write off the amount of Rs. 13,02,558/- out of the transportation charges receivable from M/s.Monalisa Cement Co.Pvt.Ltd and that on receiving the said amount in the subsequent year i.e. in A.Y. 2002-03, the assessee has offered the said amount to tax and the ITAT has confirmed addition of that amount in A.Y. 2002-03. 2 ITXA3524-10.doc 4. In this view of the matter, we see no reason to entertain this appeal. 5. Appeal is dismissed. (J.P. DEVADHAR, J.) (K.K. TATED, J.)