ACIT, Cochin V. Apollo Tyres Ltd, Cochin

ITA 112/COCH/2004

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4515 (ITAT-COCHIN)
• Duration Of Justice: 6 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2011
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 13-12-2004
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATISR
• Assessee Lawyers: V SATYANARAYANACA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.BARATHVAJA SANKAR, V.P.(BZ) AND SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBNER I.T.A.NOS.111 & 112/COCH/2004 ASST. YEARS: 1996-97 & 1997-98 THE ASSIST . COMMISSIONER OF INCOME-TAX, CIRICLE- 1(1),ERNAKULAM. VS. M/S. APOLLO TYRES LTD., 6 TH FLOOR, CHERUPUSHPAM BLDG.,ERNAKULAM. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI S.R. SENAPATI,SR.DR RESPONDENT BY SHRI V. SATYANARAYANA,CA O R D E R PER N.VIJAYAKUMARAN,J.M: THE HONBLE JURISDICTIONAL HIGH COURT VIDE THIS JUDGMENT DATED 27-09-2010 WHILE DECIDING THE APPEAL S IN ITA NOS.108 & 133 OF 2010 FOR THESE IMPUGNED ASSESS MENT YEARS DIRECTED THE TRIBUNAL TO VERIFY WHETHER THE A SSESSEE HAS NOT PRESSED THE CLAIM AND IF SO ALLOW THE DEPAR TMENTAL APPEALS ON CONSENT BASIS OR OTHERWISE IF THE ASSES SEE WANTS TO SUSTAIN THE ORDER OF THE FIRST APPELLATE AUTHORI TY IN THEIR FAVOUR, THE DEPARTMENT SHOULD BE ALLOWED TO ARGUE T HE CASE ON MERITS AND TRIBUNAL SHOULD DECIDE THE APPEALS ON MERITS. THUS THE ORDER PASSED BY THE TRIBUNAL ON 18-8-2009 IN EARLIER ROUND HAS TO BE MODIFIED. ITA NOS. 111 & 112/COCH/2004 2 2. WE HAVE CONSIDERED RIVAL SUBMISSIONS. THE TRIB UNAL WRONGLY DISMISSED THE DEPARTMENTAL APPEAL ON THE CONCESSION OF NOT PRESSING THE CLAIM AS ALLEGED. CONSEQUENTLY, THE DEPARTMENTAL APPEALS DISMISSED WI THOUT PROPER CONSIDERATION. NOW THAT HAS BEEN GOT REVIV ED BY THE DIRECTION OF THE HONBLE JURISDICTIONAL HIGH COURT. WE FIND THAT ON IDENTICAL SET OF FACTS, THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR THE EARLIER ASSESSMENT YEAR 1994-95 CONSIDERED THE ISSUE OF COMMISSION PAYMENT MADE TO M/S. SUNRISE PROPERTIES & INVESTMENTS (P) LTD. DECIDED T HE ISSUE IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE V IDE ORDER DATED 28-3-2008.[ITA NO.1209/DEL/1998). FOLLOWING T HE SAID ORDER OF THE TRIBUNAL, THE APPEALS OF THE REVENUE O N THIS ISSUE IS DISMISSED ON MERITS. ACCORDINGLY, THESE APPEALS OF THE REVENUE ARE DISMISSED ON MERITS, AFTER DUE CONSIDERATION. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. SD/- SD/- (N.BARATHVAJA SANKAR) (N.VIJAYKUMARAN) VICE-PRESIDENT JUDIC IAL MEMBER ERNAKULAM, DATED THE 06 JULY,2011. PM. ITA NOS. 111 & 112/COCH/2004 3 COPY FORWARDED TO: 1. THE ACIT., CIRICLE-1(1),ERNAKULAM.. 2. M/S. APOLLO TYRES LTD., 6 TH FLOOR, CHERUPUSHPAM BLDG., ERNAKULAM. 3. CIT(A)-II,KOCHI. 4. CIT, KOCHI. 5. D.R.