DCIT, BHILWARA V. M/s. Fashion Suitings Pvt. Ltd., BHILWARA

ITA 300/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5189 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALKA R JAIN

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.300/JODH/2015 ASSESSMENT YEAR: 2011-12 THE DY. COMMISSIONER OF INCOME- TAX, CIRCLE, SHASTRI NAGAR, BHILWRA VS. M/S. FASHION SUITINGS PVT. LTD., RCM WORLD, SPL-6, RIICO GROWTH CENTRE, SWAROOPGANJ, BHILWARA. PAN :AACF3294L APPELLANT RESPONDENT REVENUE BY SMT. ALKA R. JAIN, DR ASSESSEE BY SHRI RAJENDRA JAIN, AR DATE OF HEARING: 16.03.2016 DATE OF PRONOUNCEMENT: 16.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER OF THE LEARNED CIT (A), AJMER DATED 19-03-2015 PASSED IN APPEAL NO .433/2013-2014 FOR ASSESSMENT YEAR 2011-12. 2. SMT. ALKA R. JAIN, LEARNED DR REPRESENTED ON BEH ALF OF THE REVENUE AND SHRI RAJENDRA JAIN, LEARNED AR REPRESENTED ON B EHALF OF THE ASSESSEE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT THE ISSUE IN THIS APPEAL BEING AGAINST THE ACTION OF TH E LEARNED CIT (A) IN DELETING 2 ITA NO.300/JODH/2015 THE DISALLOWANCE MADE BY THE AO IN RESPECT OF LEADE RSHIP COMMISSION AND 10% OF ROYALTY COMMISSION WAS SQUARELY COVERED BY T HE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES OWN C ASE FOR EARLIER ASSESSMENT YEAR 2010-11 IN ITA NO.321/JODH/2014 DAT ED 09-03-2016 AND IN ITA NO.357/JODH/2012 AND 407/JODH/2012 DATED 11-02- 2013 FOR ASSESSMENT YEAR 2009-10. IT WAS A SUBMISSION BY THE LEARNED DR THAT THE REVENUE HAS FILED THE APPEAL AS THE REVENUE HAS CONTESTED THE A BOVE MENTIONED ORDERS OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN RESPEC T OF EARLIER ASSESSMENT YEARS (SUPRA) BEFORE THE HON'BLE JURISDICTIONAL HIG H COURT. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ISSUES IN THIS APPEAL ARE SQUARELY COVERED BY THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL FOR EARLIER ASSESSMENT YEARS AND THAT THE LEARNED CIT (A) HAS FOLLOWED THE JUDICIAL DISCIPLINE BY FOLLOWING THE A BOVE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL (SUPRA) WHILE DECID ING THE SAME IN THE YEAR UNDER CONSIDERATION, THE FINDING OF THE LEARNED CIT (A) IS ON RIGHT FOOTING AND DOES NOT REQUIRE ANY INTERFERENCE. CONSEQUENTLY, TH E SAME IS HEREBY SUSTAINED. AS A RESULT, THE APPEAL OF THE REVENUE S TANDS DISMISSED. 3 ITA NO.300/JODH/2015 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 16 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 16.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 17.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 17.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 16.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER