Grace Exports, UDAIPUR V. ACIT, UDAIPUR

CO 29/JODH/2011

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 8021 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 2 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 12-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-10-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NOS. 207 & 208/JU/2011 A.YS: 2006-07 AND 2007-08 THE A.C.I.T VS. M/S GRACE EXPORTS CIRCLE - 2 N.H. 8, AMBERI UDAIPUR UDAIPUR PAN NO. AAAFG 8111 C CO NO. 29/JU/2011 A/O ITA NO. 207/JU/2011 [A.Y: 2006-07] M/S GRACE EXPORTS VS. THE A.C.I.T N.H. 8, AMBERI CIRCLE - 2 UDAIPUR UDAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI AMIT KOTHARI DEPARTMENT BY : SHRI N.A. JOSHI, DR DATE OF HEARING : 01.10.2012 DATE OF PRONOUNCEMENT : 12.10.2012 ORDER PER HARI OM MARATHA, J.M. THESE TWO APPEALS FILED FOR ASSESSMENT YEARS 2006-07 AND 2007-08 BY THE REVENUE AND CROSS OBJECTION FOR 2 ASSESSMENT YEAR 2006-07 FILED BY THE ASSESSEE IN WH ICH EXACTLY IDENTICAL ISSUES ARE INVOLVED AND ARISE OUT OF COMMON SET OF FACTS AND ARE DIRECTED AGAINST THE CO MMON ORDER OF THE CIT(A), UDAIPUR, DATED 28.02.2011. THEREFORE, WE PROCEED TO DECIDE THEM BY THIS COMMON ORDER. 2. THE COMMON ISSUES INVOLVED IN BOTH THE APPEALS A RE AS UNDER: 1. DIRECTING THE A.O. NOT TO APPORTION THE TRADE FARE EXHIBITION EXPENSES BETWEEN THE HO AND BRANCH [100% EOU] 2. DELETING THE ADDITION OF RS. 16,95,150/- MADE U/S 40(A)(IA) OF THE ACT. 3. AT THE TIME OF HEARING, AT THE VERY OUTSET, IT W AS CONVEYED TO US BY THE LD. COUNSEL FOR THE ASSESSEE THAT THIS ISSUE STANDS COVERED BY THE TRIBUNAL ORDER DAT ED 22.08.2012 PASSED IN ASSESSEES OWN CASE FOR ASSESS MENT YEARS 2005-06 WHOSE COPIES ARE ENCLOSED. THE LD. C OUNSEL 3 FOR THE DEPARTMENT COULD NOT CONTROVERT THIS CONTEN TION OF THE LD. COUNSEL FOR THE ASSESSEE. BUT HE RELIED ON THE FINDINGS OF THE A.O. GIVEN IN THIS REGARD. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND HAVE ALS O GONE THROUGH THE ORDERS RELIED UPON BY THE LD. COUN SEL FOR THE ASSESSEE AND HAVE ALSO CAREFULLY TREADED THROUG H THE APPELLATE ORDER. WE HAVE CLEARLY NOTICED THAT THE I SSUES RAISED IN THIS APPEAL STAND FULLY COVERED BY THE OR DER OF THE TRIBUNAL DATED 22.8.2012. THEREFORE, IT IS CLE AR FROM THE ABOVE THAT THE FIRST GROUND RELATING TO THE DIR ECTION OF THE LD. CIT(A) TO THE A.O. NOT TO APPORTION THE TRA DE FARE EXHIBITION EXPENSES BETWEEN THE HO AND BRANCH [100% EOU] STANDS COVERED IN FAVOUR OF THE ASSESSEE. HEN CE THERE IS NO MERIT IN THIS GROUND TAKEN BY THE REVEN UE IN BOTH THE YEARS. ACCORDINGLY, WE CONFIRM THE IMPUGN ED FINDING IN THIS REGARD AND DISMISS THE ISSUE RAISED IN BOTH THE APPEALS. 4 6. THE NEXT COMMON ISSUE IS WITH REGARD TO DELETION OF ADDITION OF RS. 16,95,150/- MADE U/S 40(A)(IA) OF T HE ACT. THIS ISSUE ALSO STANDS COVERED IN FAVOUR OF THE ASS ESSEE VIDE TRIBUNAL ORDER DATED 22.08.2012 PASSED IN ASSE SSEES OWN CASE FOR ASSESSMENT YEAR 2005-06 IN ITA NO. 436/JU/2009. WE HAVE GONE THROUGH THIS ORDER AND HA VE FOUND THAT THE ISSUE RELATING TO ADDITION U/S 40(A) (IA) HAS BEEN DULY DISCUSSED AND FOUND COVERED VIDE PARA 4.7 AT PAGES 6 TO 7 OF THE SAID ORDER. WE FIND THAT EXACT LY SIMILAR ISSUE HAS BEEN RAISED IN ASSESSMENT YEAR 20 05-06. THEREFORE, BY RESPECTFULLY FOLLOWING THE TRIBUNAL O RDER, WE CANNOT ALLOW THIS GROUND IN ASSESSMENT YEARS 200 6-07 AND 2007-08. SO, THE APPEALS IN ITA NOS. 207/JU/201 1 AND ITA 208/JU/2011 ARE DISMISSED. 7. THE CROSS OBJECTION WAS NOT PRESSED BY THE LD. COUNSEL FOR THE ASSESSEE. 5 8. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED WHEREAS THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 12 TH OCTOBER 2012. SD/- SD/- (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH OCTOBER, 2012 VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) BY ORDER 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR