D.C.I.T, Cir-4, Kolkata, Kolkata V. M/s Madhujayanti International Ltd., Kolkata

ITA 1957/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4780 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2016
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 20-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 18-06-2013
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: AKASH MANSINKA
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI WASE EM AHMED, AM] I.T.A NO. 1957/KOL/20 13 ASSESSMENT YEAR : 2006-0 7 D.C.I.T., CIRCLE-4, -VS.- M/S. MADHUJAYAN TI INTERNATIONAL LTD. KOLKATA KOLKATA [PAN : AABCM 7502 R] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : SHRI G.MALLIKARJUN A, CIT(DR) FOR THE RESPONDENT : SHRI AKASH MANSINKA, AR DATE OF HEARING : 20.07.2016. DATE OF PRONOUNCEMENT : 03.08.2016. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 04.03.2013 OF CIT(A)- IV, KOLKATA RELATING TO AY 2006-07. 2. GROUNDS OF APPEAL RAISED BY THE REVENUE READ A S FOLLOWS :- 1. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CA SE THE LD. CIT(A) HAS JUSTIFIED IN LAW IN ALLOWING THE BENEFIT OF DEDUCTION U/S. 10B O F THE ACT TO THE ASSESSEE WHEN THE ASSESSEE IS ENGAGED IN BLENDING OF TEA WITHOUT MANU FACTURING ANY NEW ITEM. 2. WHETHER PROCESSING OF TEA CAN BE CONSIDERED AS MANUFACTURING FOR THE PURPOSE OF SECTION 10A/10B OF THE IT ACT FOR THIS AY WHEN THE WORD PROCESSING HAS BEEN DELETED FROM THE DEFINITION OF MANUFACTURING W.E.F. 01.04.2 001. 3. AT THE OUTSET, IT WAS OBSERVED THAT ASSESSING OF FICER HAS MADE DISALLOWANCE OF THE DEDUCTION CLAIMED U/S 10B OF THE ACT ON ACCOUNT OF HOLDING THE ACTIVITY OF BLENDING OF TEA AS NOT MANUFACTURING. HOWEVER THE LD. AR BR OUGHT TO OUR NOTICE THE DECISION OF SPECIAL BENCH OF THIS TRIBUNAL IN ASSESSEES OWN CA SE IN ITA NO 1463/KOL/2007 DATED 2 ITA NO.1957/KOL/2013 M/S. MADHUJAYANTI INTERNATIONAL LTD. A.YR.2006-07 2 20.07.2012 FOR ASSESSMENT YEAR 2004-05 WHEREBY IT W AS HELD THAT THE ACTIVITY OF BLENDING OF TEA AS MANUFACTURING AND CONSEQUENTLY T HE DEDUCTION U/S. 10B OF THE ACT WAS ALLOWED IN FAVOUR OF ASSESSEE. ON THE CONTRARY, LD. DR VEHEMENTLY RELIED ON THE ORDERS OF AUTHORITIES BELOW. 4. WE HAVE HEARD RIVAL SUBMISSIONS OF BOTH THE PART IES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. BEFORE US LD. AR SUBMITTED PAP ER BOOK WHICH IS RUNNING PAGES FROM 1 TO 140. WE FIND THAT IN ASSESSEES OWN CASE IN ITA NO. 1463/KOL/2007 (SUPRA) THE SPECIAL BENCH HAS DECIDED THIS ISSUE IN FAVOUR OF ASSESSEE AND AGAINST REVENUE. TAKING A CONSISTENT VIEW, IN ASSESSEES APPEAL IN I TA NO. 1463/KOL/2007 (SUPRA) WE DISMISS THIS GROUND RAISED BY REVENUE ACCORDINGLY. 5. IN THE RESULT, APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 03.08.2016. SD/- SD/- [WASEEM AHMED] [ N.V.VASUDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 03.08.2016. [RG PS] COPY OF THE ORDER FORWARDED TO: 1. M/S. MADHUJAYANTI INTERNATIONAL LTD., 46, B.B.GA NGULY STREET, JAY COMPLEX, 3 RD FLOOR, KOLKATA-700012. 2. D.C.I.T., CIRCLE-4, KOLKATA. 3. CIT(A)-IV, KOLKATA. 4. CIT-II, KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSTT.REGISTRAR, ITAT, KOLKATA BENCHES 3 ITA NO.1957/KOL/2013 M/S. MADHUJAYANTI INTERNATIONAL LTD. A.YR.2006-07 3