Appeal details
Counselvise Citation
[2010] 136 COUNSELVISE.COM (IT) 1942 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-04-2010
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
G
Next Hearing Date
21-04-2010
Assessment Year
2006-2007
Appeal Filed On
07-05-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G ,MUMBAI BEFORE SHRI R.S. SYAL (AM) & VIJAY PAL RAO(JM) I.T.A.NO.2952/MUM/2009 (A.Y.2006-07) DY. COMMR. OF INCOME-TAX, CENT.CIR.36, AAYKAR BHAVAN, M.K.ROAD, MUMBAI-400 020. VS. M/S.ABG INFRALOGISTICS LTD., (FORMERLY KNOWN AS ABG HEAVY INDUSTRIES LTD.), 5 TH FLOOR, BHUPATI CHAMBERS, 13, MATHEW ROAD, MUMBAI-400 004. APPELLANT RESPONDENT APPELLANT BY SHR I S.B. SINGH. RESPONDENT BY SHRI M S.ARATI VISSANJI. O R D E R PER R.S. SYAL, AM: THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 13-03-2009 IN RELATION TO THE ASSTT. YEAR 2006-0 7. THE ONLY GROUND RAISED IN THIS APPEAL IS AGAINST THE DIRECTION OF THE LD. CIT (A) FOR ALLOWING DEDUCTION U/S.80IA OF THE ACT. 2. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT T HE ASSESSEE CLAIMED DEDUCTION U/S.80IA IN RESPECT OF CONTAINER HANDLING CRANES WHICH WAS NOT ALLOWED BY THE AO FOR THE REASONS STATED IN THE ASSESSMENT ORDER. THE LD. CIT(A), FOLLOWING THE ORDER PASSED BY THE TRIBUNAL IN ASSES SMENT YEARS 1997-98, 1998- 99, 2004-05 & 2005-06, ACCEPTED THE ASSESSEES CLAI M, AGAINST WHICH THE REVENUE HAS COME IN APPEAL BEFORE US. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD, IT IS NOTED THAT THE LD. CIT(A) ALLOWED DED UCTION U/S.80IA BY FOLLOWING THE ORDER PASSED BY THE TRIBUNAL IN ASSESSEES OWN CASE IN EARLIER YEARS. THE SAID ITA 2592/M/09 AGB INFRALOGISTICS LTD. 2 ORDER OF THE TRIBUNAL WAS ASSAILED BY THE REVENUE B EFORE THE HONBLE HIGH COURT. THE DEPARTMENTAL APPEAL STANDS DISMISSED AND COPY O F THE JUDGMENT OF THE HONBLE HIGH COURT IN ITA NO.1687 OF 2009 ETC. IS A VAILABLE ON RECORD. IN VIEW OF THE FOREGOING REASONS, WE ARE SATISFIED THAT THE IM PUGNED ORDER DOES NOT WARRANT ANY INTERFERENCE. 4. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THE 30TH DAY OF APRIL, 2010 . SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER * MUMBAI:30 TH APRIL, 2010. NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)CENT.VI,MUMBAI. 4 CIT-III,MUMBAI. 5.DR,G BENCH,MUMBAI. 6.GUARD FILE. (TRUE COPY) BY ORDER, NG: ASST.REGISTRAR, ITAT, MUMBAI. ITA 2592/M/09 AGB INFRALOGISTICS LTD. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 21-4-10 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 22-4-10 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER
