ACIT, Central Circle - VII, Kolkata V. M/s. Hooghly Mills Projects Ltd., Kolkata

ITA 1966/KOL/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5503 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-11-2010
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 16-03-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 19-11-2009
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: R SALARPURIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA (BEFORE HONBLE SRI B.R.MITTAL, J. M. AND HONBLE SRI C.D.RAO, A.M) I.T.A. NO. 1966/KOL/2009 ASSESSMENT YEAR 2006-07 ASSISTANT COMMISSIONER OF IT, CIR.VII, KOLKATA -V S- M/S HOOGHLY MILLS PROJECTS LTD. (PAN AAACH 7668 G) (APPELLANT) (RESPONDENT) APPELLANT BY : NO NE. RESPONDENT BY : SRI R. SALARPURIA. O R D E R PER SHRI B.R.MITTAL, J.M. THE DEPARTMENT HAS FILED THIS APPEAL FOR THE ASSES SMENT YEAR 2006-07 AGAINST THE ORDER OF THE LEARNED C.I.T(A) DATED 22 ND SEPTEMBER, 2009 ON THE FOLLOWING GROUND : THAT THE LD. C.I.T(A) HAS ERRED IN DELETING THE DISALLOWANCE OF GRATUITY LIABILITY OF RS.1,60,63,445/- , SINCE THE ASSESSEE WAS CONSIS TENTLY FOLLOWING CASH BASIS FOR ACCOUNTING GRATUITY LIABILITIES AND SINCE NO PROV ISION WAS MADE IN THE ACCOUNTS DURING THE YEAR NOR ANY PAYMENT WAS MADE TO THE EM PLOYEES. 2. ON BEHALF OF THE DEPARTMENT AN APPLICATION FOR ADJOURNMENT WAS FILED. SHRI PIYUSH KOLHE, LEARNED SR. D.R. WAS PRESENT BUT HE SUBMIT TED THAT IN VIEW OF THE ADJOURNMENT APPLICATION FILED, HE DOES NOT WANT THAT HIS PR ESENCE BE RECORDED. 3. LEARNED A.R. SUBMITTED THAT IN THE ASSESSEES O WN CASE , THE ISSUE INVOLVED IN THIS APPEAL HAS BEEN CONSIDERED BY THE I.T.A.T. , KOLKA TA BENCH IN THE PRECEDING ASSESSMENT YEAR 2005-06 IN ITA NO. 180(KOL)/09 VIDE ORDER DAT ED 30.06.2009. HE FILED A COPY OF THE SAID ORDER OF THE INCOME TAX APPELLATE TRIBUNAL. HE FURTHER SUBMITTED THAT SIMILAR ISSUE HAD ALSO BEEN CONSIDERED IN THE ASSESSEES OWN C ASE IN THE ASSESSMENT YEAR 2004-05 IN ITA NO. 2180(KOL)/2007 VIDE ORDER DATED 13 TH DECEMBER, 2007, IN ASSESSMENT YEAR 1998- 99 IN ITA NO. 1589(KOL)/2001 VIDE ORDER DATED 30 TH DECEMBER, 2002, IN ASSESSMENT YEAR 2000-01 IN ITA NO. 661(KOL)/2007 VIDE ORDER DATED 21 ST JUNE, 2007, IN ASSESSMENT YEARS 2001-02 AND 2002-03 IN ITA NOS. 2404 & 2405(KOL)/0 5 VIDE ORDER DATED 28 TH JULY, 2006 AND IN ASSESSMENT YEAR 2003-04 IN ITA NO. 648(KOL) /2007 VIDE ORDER DATED 30.4.2007. THE LEARNED A.R. FILED THE COPIES OF THE AFORESAID ORDERS TO SUBMIT THAT THE ABOVE ISSUE 2 IS ALREADY COVERED BY THE EARLIER ORDERS OF THE TRI BUNAL IN THE ASSESSEES OWN CASE AND THE FACTS AND THE ISSUE INVOLVED IN THE ASSESSMENT YEAR UNDER CONSIDERATION ARE IDENTICAL. 4. ON PERUSAL OF THE EARLIER ORDERS OF THE TRIBUNAL (CITED SUPRA) AND CONSIDERING THE ORDERS OF THE AUTHORITIES BELOW IN THE ASSESSMENT Y EAR UNDER CONSIDERATION , WE FIND MERIT IN THE SUBMISSIONS OF THE LEARNED A.R. HENC E WE HAVE REJECTED THE ADJOURNMENT PETITION OF THE DEPARTMENT. 5. IN VIEW OF ABOVE FACTS AND RESPECTFULLY FOLLOWIN G THE EARLIER ORDERS OF THE TRIBUNAL IN THE ASSESSEES OWN CASE (CITED SUPRA) , WE UPHO LD THE ORDER OF THE LEARNED C.I.T(A) AND REJECT THE GROUND OF APPEAL TAKEN BY THE DEPARTMENT . 6. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23.11.2010 SD/- SD/- (C.D.RAO) (B.R.MITTAL) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23.11.2010 COPY TO :- 1. ACIT, CC-VII, KOLKATA. 2. M/S HOOGHLY MILLS PROJECTS LTD., 10, CLIVE ROW, KO LKATA. 3. C.I.T.(A), KOLKATA. 4. C.I.T., KOLKATA. 5. D.R., ITAT, KOLKATA. TRUE COPY BY ORDER BCD DY REGISTRAR I.T.AT., KOLKATA