DCIT, Bangalore V. M/s CRMIT Solutions Pvt. Ltd., Bangalore

ITA 312/BANG/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3748 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BIJU
• Assessee Lawyers: S SIVAKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER ITA NO.312/BANG/2016 ASSESSMENT YEAR : 2009-10 DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), 2 ND FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE 560 068. VS. M/S. CRMIT SOLUTIONS PVT. LTD., NO. 14, NR TOWERS ANNEXE, 1 ST FLOOR, BTM LAYOUT, 1 ST STAGE, 100 FT RING ROAD, BANGALORE 560 068. PAN : AABCI 1483 K APPELLANT RESPONDENT REVENUE BY : SHRI. M. K. BIJU, JCIT ASSESSEE BY : SHRI. S. SIVAKUMAR, ADVOCATE DATE OF HEARING : 09.11.2016 DATE OF PRONOUNCEMENT : 11 .11.2016 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST T HE ORDER OF CIT(A) ON SOLITARY GROUND THAT CIT(A) IS NOT CORRECT IN LA W AND FACTS TO ALLOW THE INCIDENTAL EXPENSES TO BE REDUCED FROM BOTH EXPORT TURNOVER AND TOTAL TURNOVER. IN THIS REGARD, THE LEARNED COUNSEL FOR THE ASSESSEE HAD INVITED ATTENTION TO THE ORDER OF CIT(A) WITH THE SUBMISSIO N THAT CIT(A) HAS DECIDED ITA NO.312/BANG/2016 PAGE 2 OF 4 THE ISSUE RELATING TO COMPUTATION OF DEDUCTION UNDE R SECTION 10A OF THE ACT IN THE LIGHT OF JUDGMENT OF JURISDICTIONAL HIGH COU RT IN THE CASE OF TATA ELXSI LTD., VS. ACIT 349 ITR 98 AND DIRECTED THE AO TO EX CLUDE CERTAIN EXPENSES WHICH WERE EXCLUDED FROM EXPORT TURNOVER, FROM THE TOTAL TURNOVER ALSO. THEREFORE THERE IS NO INFIRMITY IN THE ORDER OF THE CIT(A). 2. THE LEARNED DR SIMPLY PLACED RELIANCE UPON THE O RDER OF THE AO. 3. HAVING CAREFULLY EXAMINED THE ORDER OF THE LOWER AUTHORITIES, WE FIND THAT CIT(A) HAS ADJUDICATED THE ISSUE IN THE LIGHT OF JUDGMENT OF JURISDICTIONAL HIGH COURT IN THE CASE OF TATA ELXSI LTD., VS. ACIT 349 ITR 98 (SUPRA). THEREFORE, THERE IS NO INFIRMITY IN TH E ORDER OF THE CIT(A). FOR THE SAKE OF REFERENCE, WE EXTRACT THE RELEVANT PARA OF THE CIT(A) AS UNDER: ITA NO.312/BANG/2016 PAGE 3 OF 4 4. SINCE CIT(A) HAS DECIDED THE ISSUE IN THE LIGHT OF JUDGMENT OF JURISDICTIONAL HIGH COURT, WE FIND NO INFIRMITY THE REIN. ITA NO.312/BANG/2016 PAGE 4 OF 4 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF NOVEMBER, 2016. SD/- SD/- (A. K. GARODIA) (SUNIL KUMAR YADA V) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE. DATED: 11 TH NOVEMBER, 2016. /NS/ COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.