Manibhadra Bio Energy, Pune V. Income-tax Officer, Ward - 5 (4), Pune

ITA 1190/PUN/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3253 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1190/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2009-10 Manibhadra Bio Energy, 353, Morkhiya Complex, Shukrawar Peth, Shivaji Road, Pune- 411002. PAN : AANFM8881A Vs. ITO, Ward-5(4), Pune. Appellant Respondent आदेश / ORDER PER S. S. GODARA, JM: This assessee’s appeal for assessment year 2009-10 arises against the CIT(A)-4, Pune’s order dated 04.06.2019 passed in case no.PN/CIT(A)-4/ITO, Ward-5(4), Pune/282/2011-12 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short “the Act”. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. The assessee’s sole substantive grievance raises in the instant appeal challenges correctness of both the lower authorities’ action Assessee by : None Revenue by : Shri M. G. Jasnani Date of hearing : 26.07.2022 Date of pronouncement : 26.07.2022 ITA No.1190/PUN/2019 2 declining its section 80JJA deduction claim of Rs.15,06,710/- thereby including that the corresponding “bagasse” is not a waste at all so as to be eligible for the same. Mr. Jasnani drew strong support therefrom in the course of hearing. 3. I have given my thoughtful consideration to the foregoing rival stands and find no merit in the Revenue’s argument. There could be hardly in dispute that the impugned section 80JJA deduction is allowable in respect of profits and gains derived from business of collecting and processing of bio-degradable waste. Hon’ble jurisdictional high court’s landmark decision in CIT vs. Padma S. Bora (2013) 355 ITR 368 (Bombay) holds in case of similar manufacturing of fuel briquettes from bagasse as admissible for section 80JJA deduction. I conclude in this factual and legal backdrop that the impugned disallowance deserves to be deleted. Ordered accordingly. 4. This assessee’s appeal is allowed in above terms. Order pronounced on this 26 th day of July, 2022. Sd/- (S. S. GODARA) JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 26 th July, 2022. Sujeet (DOC) ITA No.1190/PUN/2019 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-4, Pune. 4. The Pr. CIT-3, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.