DCIT 3(1), MUMBAI V. THE AIR CARGO AGENTS ASSOCIATION OF INDIA, MUMBAI

ITA 3154/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71548 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-11-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 08-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR
• Assessee Lawyers: B V JHAVERI
• Keywords: Depreciation; Difference of opinion; Reason to believe; Change of opinion; Reassessment proceedings
• Section: 147; 148; 139; 143(3)

Judgement Text

1 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , , , BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ./I.T.A. NO.3154/M/12 ( / ASSESSMENT YEAR:2001-02) / VS. ./ ./PAN/GIR NO. : AAACT1460A ( /APPELLANT ) .. ( / RESPONDENT ) D.C.I.T., CIRCLE 3(1), ROOM NO.607, AAYAKAR BHAVAN, MUMBAI 400 020 M/S. THE AIR CARGO AGENTS ASSOCIATION OF INDIA, 28-B, NARIMAN BHAVAN, NARIMAN POINT, MUMBAI 400 021 / APPELLANT BY : SHRI SURENDRA KUMAR ' / RESPONDENT BY : SHRI B.V. JHAVERI ' ' / DATE OF HEARING : 04.11.13 ' ' / DATE OF PRONOUNCEMENT :06.11.13 / O R D E R PER B.R.MITTAL, JM: THE DEPARTMENT HAS FILED THIS APPEAL FOR ASSESSMEN T YEAR 2001-02 AGAINST ORDER OF LD. CIT(A) DATED 15.02.12. 2 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA 2. IN GROUNDS NO.1 TO 3 OF THE APPEAL THE DEPARTMEN T HAS DISPUTED THE ORDER OF LD. CIT(A) TO HOLD THAT NOTICE ISSUED UNDER SECTION 148 BY THE ASSESSING OFFICER IS WITHOUT JURISDICTION/NOT VALID AND THEREFORE THE ASSESSMENT ORDER PASSED IS ANNULLED. 3. WE HAVE HEARD THE LD. REPRESENTATIVES OF THE PAR TIES AND HAVE PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 4. WE OBSERVE THAT ASSESSEE IS AN ASSOCIATION OF AI R CARGO AGENTS IN INDIA. THAT THE MAIN SOURCE OF INCOME IS ON ACCOUNT OF MEMBERSHIP S UBSCRIPTION RECEIVED FROM THE MEMBERS. FOR THE ASSESSMENT YEAR UNDER CONSIDERATIO N THE ASSESSEE FILED THE RETURN OF INCOME ON 31.10.01 DECLARING TAXABLE INCOME AT RS.2 4,76,044/-. THE ASSESSING OFFICER COMPLETED THE ASSESSMENT UNDER SECTION 143(3) OF TH E ACT ON 15.03.04 AT AN INCOME OF RS.28,31,310/-. WE OBSERVE THAT DURING THE COURSE OF THE ASSESSMENT PROCEEDINGS THE ASSESSING OFFICER HAD RECORDED IN RESPECT OF THE RE CEIPT FROM MEMBERS BY WAY OF SUBSCRIPTIONS AND CONTRIBUTION AS UNDER: . THE ASSESSEE COMPANY IS AN ASSOCIATION OF AIR CARGO AGENTS IN INDIA. THE MAIN SOURCE OF INCOME OF ASSOCIATION IS ON ACCOUNT OF MEMBERSHIP SUBSCRIPTION RE CEIVED FROM THE MEMBERS. THE ASSESSEE STATES THAT IN THE CASE OF THE AS SESSEE THE PRINCIPLE OF MUTUALITY APPLIES AND THE RECEIPT FROM THE MEMBERS BY WAY OF SUBSCRIPT ION AND CONTRIBUTION ARE EXEMPT FROM TAX. (STATED BY LD. CIT(A) ON PAGE 5 OF IMPUGNED ORDER) 5. WE OBSERVE THAT THE ASSESSING OFFICER INITIATED REASSESSMENT PROCEEDINGS BY ISSUING NOTICE UNDER SECTION 148 OF THE ACT DATED 2 8.03.08 AFTER RECORDING THE REASONS AS UNDER: UNDER ASSESSMENT WHICH HAS BEEN MADE IN RESPECT OF WITHDRAWAL OF CONTR IBUTION RECEIVED TO THE TUNE OF RS.29,52,344/- CLAIMED EXEMPT ON THE PRINCIPLE OF MUTUALITY AS THERE IS NO OFFICIAL GAZETTE WHICH COVER THE PROFESSION OF AIR CARGO AGENTS AS PER THE PROVISIONS OF SEC 10(23A). MOREOVER, THE CONTRIBUTION RECEIVED IS UTILIZED FOR INVESTMENT IN SHARE. THE INCOME HAS ESCAPED ASSESSMENT TO THE TUNE OF RS.29,52,344/-. 3 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA 6. WE OBSERVE THAT THE ASSESSEE FILED OBJECTIONS BE FORE THE ASSESSING OFFICER BUT THE ASSESSING OFFICER DID NOT ACCEPT THE SAME AND COMPL ETED THE ASSESSMENT UNDER SECTION 143(3) READ WITH SECTION 147 OF THE ACT DATED 22.12 .08. HOWEVER, IN THE FIRST APPEAL, THE LD. CIT(A), AFTER CONSIDERING THE FACTS OF THE CASE AND THE REASONS RECORDED BY THE ASSESSING OFFICER, HAS HELD THAT THE ASSESSING OFFI CER HAD NO JURISDICTION TO ASSUME JURISDICTION UNDER SECTION 147 OF THE ACT AND ACCOR DINGLY THE NOTICE ISSUED UNDER SECTION 148 OF THE ACT AS WELL AS THE ASSESSMENT ORDER PASS ED ON ANNULLED. 7. DURING THE COURSE OF HEARING THE LD. D.R. MERELY RELIED ON THE ORDER OF THE ASSESSING OFFICER WITHOUT BRINGING ANYTHING ON RECO RD AND/OR TO JUSTIFY THAT THE REASSESSMENT PROCEEDING HAS BEEN INITIATED ON ACCOU NT OF FAILURE BY THE ASSESSEE TO DISCLOSE FULLY AND TRULY THE MATERIAL FACTS DUE TO WHICH THE INCOME HAS ESCAPED ASSESSMENT BECAUSE THE ASSESSMENT PROCEEDING IS INI TIATED AFTER THE EXPIRY OF FOUR YEARS FROM THE END OF THE RELEVANT ASSESSMENT YEAR AND TH E ASSESSMENT ORDER WAS ALSO PASSED UNDER SECTION 143(3) OF THE ACT DATED 15.03.04. 8. IN ORDER TO APPRECIATE THE ACTION OF THE ASSESSI NG OFFICER, WE CONSIDER IT PRUDENT TO REPRODUCE THE RELEVANT PROVISIONS OF SECTION 147 AND 148 OF THE ACT, WHICH ARE AS UNDER: 147 IF THE [ASSESSING] OFFICER [HAS REASON TO BELIEVE] THAT ANY I NCOME CHARGEABLE TO TAX HAS ESCAPED ASSESSMENT FOR ANY ASSESSMENT YEAR, HE MAY, SUBJECT T O THE PROVISION OF SECTIONS 148 TO 153, ASSESS OR REASSESS SUCH INCOME AND ALSO ANY OTHER INCOM E CHARGEABLE TO TAX WHICH HAS ESCAPED ASSESSMENT AND WHICH COMES TO HIS NOT ICE SUBSEQUENTLY IN THE COURSE OF THE PROCEEDINGS UNDER THIS SECTION, OR REC OMPUTE THE LOSS OR THE DEPRECIATION ALLOWANCE OR ANY OTHER ALLOWANCE, AS THE CASE MAY BE, FOR THE ASSESSMENT YEAR CONCERNED (HEREAFTER IN THIS SECTION AND IN SECT IONS 148 TO 153 REFERRED TO AS THE RELEVANT ASSESSMENT YEAR): PROVIDED THAT WHERE AS ASSESSMENT UNDER SUB-SECTION (3) OF SECTIO N 143 OR THIS SECTION HAS BEEN MADE FOR THE RELEVANT ASSESSMENT YEAR, NO ACTION SHALL BE TAKEN UNDER THIS SECTION AFTER THE EXPIRY OF FOUR YEARS FROM THE END OF THE RELEVANT ASSESSMENT YEAR, 4 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA UNLESS ANY INCOME CHARGEABLE TO TAX HAS ESCAPED ASSESSMENT FOR SUCH ASSE SSMENT YEAR BY REASON OF THE FAILURE ON THE PART OF THE ASSESSEE TO MAKE A RETURN UNDER SECTION 139 OR IN RESPONSE TO A NOTICE ISSUED UNDER SEB-SECTION (1) OF SECTION 142 OR SECTION 148 OR TO DISCLOSE FULLY AND TRULY ALL MATERIAL FACTS NECESSARY FOR HIS ASS ESSMENT FOR THAT ASSESSMENT YEAR: ------------ ------------ ------------ 148(1) BEFORE MAKING THE ASSESSMENT, REASSESSMENT OR RECOMPUTATION UNDER SECTION 147, THE ASSESSING OFFICER SHALL SERVE ON THE ASSESSEE A NOTICE RE QUIRING HIM TO FURNISH WITHIN SUCH PERIOD, AS MAY BE SPECIFIED IN THE NOTICE, A RETURN OF HIS I NCOME OR THE INCOME OF ANY OTHER PERSON IN RESPECT OF WHICH HE IS ASSESSABLE UNDER THIS ACT DURING THE PREVIOUS YEAR CORRESPONDING TO THE RELEVANT ASSESSMENT YEAR, IN THE PRESCRIBED FORM AND VERIFIED IN THE PRESCRIBED MANNER AND SETTING FORTH SUCH OTHER PARTICUL ARS AS MAY BE PRESCRIBED; AND THE PROVISION OF THIS ACT SHALL, SO FAR AS MAY BE, APPL Y ACCORDINGLY AS IF SUCH RETURN WERE A RETURN REQUIRED TO BE FURNISHED UNDER SECTION 139:] ------------ ----------- ------------- (2) THE ASSESSING OFFICER SHALL BEFORE ISSUING ANY NOTICE UNDER T HIS SECTION RECORD HIS REASONS FOR DOING SO. 9. FROM THE ABOVE PROVISION OF SECTION 147, IT IS C LEAR THAT IF THE AO HAS REASON TO BELIEVE THAT ANY INCOME CHARGEABLE TO TAX HAS ESCAP ED ASSESSMENT, HE MAY, SUBJECT TO THE PROVISIONS OF SECTIONS 148 TO 153, ASSESS OR RE ASSESS SUCH INCOME AND ALSO ANY OTHER INCOME CHARGEABLE TO TAX WHICH HAS ESCAPED ASSESSME NT AND WHICH COMES TO HIS NOTICE SUBSEQUENTLY IN THE COURSE OF THE PROCEEDINGS UNDER SECTION 147, OR RECOMPUTE THE LOSS OR THE DEPRECIATION ALLOWANCE OR ANY OTHER ALLOWANC E, AS THE CASE MAY BE, FOR THE ASSESSMENT YEAR CONCERNED. HOWEVER, WHEN AN ASSESSM ENT HAD BEEN MADE U/S.143(3) FOR THE RELEVANT ASSESSMENT YEAR, NO ACTION CAN BE TAKEN UNDER SECTION 147 AFTER THE EXPIRY OF FOUR YEARS FROM THE END OF THE RELEVANT A SSESSMENT YEAR, UNLESS THE AO HAS REASON TO BELIEVE THAT INCOME CHARGEABLE TO TAX HAS ESCAPED ASSESSMENT, INTER ALIA, BY REASON OF THE FAILURE ON THE PART OF THE ASSESSEE T O DISCLOSE FULLY AND TRULY ALL MATERIAL FACTS NECESSARY FOR HIS ASSESSMENT FOR THAT ASSESSM ENT YEAR. IT IS ALSO PROVIDED U/S.148(2) 5 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA OF THE ACT THAT BEFORE ISSUING NOTICE TO INITIATE R EASSESSMENT PROCEEDINGS, AO MUST RECORD HIS REASONS U/S.148 OF THE ACT. 10. THE HONBLE BOMBAY HIGH HAS HELD IN THE CASE OF HINDUSTAN LEVER LTD V/S R.B.WADKAR, ASSISTANT COMMISSIONER OF INCOME TAX (2 004), 268 ITR 232 (BOM) THAT REASONS RECORDED MUST BE BASED ON EVIDENCE. THAT AO MUST DISCLOSE IN THE REASONS AS TO WHICH FACTS OR MATERIAL FACTS NOT DISCLOSED BY THE ASSESSEE FULLY AND TRULY WHICH WAS NECESSARY FOR ASSESSMENT OF THAT ASSESSMENT YEAR, S O AS TO ESTABLISH VITAL LINK BETWEEN THE REASONS AND EVIDENCE. THEIR LORDSHIPS HAVE HELD THAT SAID VITAL LINK IS THE SAFEGUARD AGAINST ARBITRARY REOPENING OF THE CONCLUDED ASSESS MENT. IT WAS FURTHER HELD BY THEIR LORDSHIPS IN THE ABOVE CASE THAT THE REASONS RECORD ED BY THE ASSESSING OFFICER CANNOT BE SUPPLEMENTED BY FILING AN AFFIDAVIT OR MAKING AN ORAL SUBMISSION. 11. THUS, THEIR LORDSHIPS OF THE HONBLE BOMBAY HI GH COURT IN THE CASE OF HINDUSTAN LEVER LTD (SUPRA) HAS MENTIONED THAT AO M UST DISCLOSE IN THE REASONS AS TO WHICH FACTS OR MATERIAL FACTS WAS NOT DISCLOSED BY THE ASSESSEE FULLY AND TRULY, WHICH WAS NECESSARY FOR ASSESSMENT OF THAT ASSESSMENT YEA R SO AS TO ESTABLISH VITAL LINK BETWEEN THE REASONS AND EVIDENCE. HOWEVER, WE OBSER VE THAT THE RELEVANT MATERIAL, AT THE TIME OF MAKING ORIGINAL ASSESSMENT U/S.143(3) O F THE ACT WAS AVAILABLE WITH THE AO BUT THE AO FAILED TO APPLY HIS MIND TO THAT MATERIA L FACT WHILE MAKING THE SAID ASSESSMENT ORDER. NOW THE QUESTION ARISES AS TO WHE THER, THE RECOURSE TO PROVISO TO SECTION 147 CAN BE TAKEN BY THE AO FOR HIS OWN FAIL URE TO APPLY HIS MIND TO THE MATERIAL, WHICH, ACCORDING TO HIM, IS RELEVANT. IN THIS REGAR D, WE CONSIDER IT RELEVANT TO REFER THE DECISION RENDERED BY THE FULL BENCH OF HONBLE DELH I HIGH COURT IN THE CASE OF CIT VS. KELVINATOR OF INDIA LTD, 256 ITR 1(DEL) AND AT PAGE 9, THEIR LORDSHIPS HAVE OBSERVED AS UNDER: THE SAID SUBMISSION IS FALLACIOUS. AN ORDER OF ASSESSMENT CAN BE PASSED EITHER IN TERMS OF SUB-SECTION (1) OF SECTION 143 OR SUB-SECTION (3) OF SECTION 143. WHEN A REGULAR 6 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA ORDER OF ASSESSMENT IS PASSED IN TERMS OF THE SAID SUB-SECTION (3) O F SECTION 143 A PRESUMPTION CAN BE RAISED THAT SUCH AN ORDER HAS BEEN PASSED ON APPLICATION OF M IND. IT IS WELL KNOWN THAT A PRESUMPTION CAN ALSO BE RAISED TO THE EFFECT T HAT IN TERMS OF CLAUSE (E) OF SECTION 114 OF THE INDIAN EVIDENCE ACT JUDICIAL AND OFF ICIAL ACTS HAVE BEEN REGULARLY PERFORMED. IF IT BE HELD THAT AN ORDER WHICH HAS BEEN PASSED PUR PORTEDLY WITHOUT APPLICATION OF MIND WOULD ITSELF CONFER JURISDICTION UPON THE ASSES SING OFFICER TO REOPEN THE PROCEEDING WITHOUT ANYTHING FURTHER, THE SAME WOULD AMOUNT TO GIVING A PREMIUM TO AN AUTHORITY EXERCISING QUASI-JUDICIAL FUNCTION TO TAKE BENEFIT OF ITS OWN WRONG. 12. THE SAID OBSERVATIONS OF FULL BENCH WAS CONSIDE RED BY HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF ASIAN PAINTS (308 ITR 195 ) AND IN PARA 9, HONBLE COURT HAVE STATED AS UNDER: IT IS CLEAR FROM THE OBSERVATIONS MADE ABOVE THAT THE FULL BENCH OF THE DELHI HIGH COURT HAS TAKEN A VIEW THAT IN A SITUATION WHERE ACCORDING TO THE ASSESSING OFFICER HE FAILED TO APPLY HIS MIND TO THE RELEVANT MATERIAL IN MAKING THE ASSES SMENT ORDER, HE CANNOT TAKE ADVANTAGE OF HIS OWN WRONG AND REOPEN THE ASSESSMENT BY TAKING RECOURSE TO THE PROVISIONS OF SECTION 147. WE FIND, OURSELVES, IN RESPECTFUL A GREEMENT WITH THE VIEW TAKEN BY THE FULL BENCH OF THE DELHI HIGH COURT. 13. THERE IS NO DISPUTE TO THE FACT THAT THE AO HA S NOT BEEN CONFERRED THE POWER TO REVIEW HIS OWN ORDER. IN THIS REGARD, THE HONBLE B OMBAY HIGH COURT HAS ALSO HELD IN THE CASE OF ASIAN PAINTS LTD VS. DCIT, 308 ITR 195( BOM) THAT IF THE REASSESSMENT PROCEEDINGS IS INITIATED ON THE SAME SET OF FACTS, IT WOULD AMOUNT TO CHANGE OF OPINION BY THE AO. THEIR LORDSHIPS HAVE STATED THAT THE LEG ISLATURE HAS NOT CONFIRMED POWER ON THE AO TO REVIEW ITS OWN ORDER. 14. NOT ONLY THIS, THE HONBLE BOMBAY HIGH COURT I N THE CASE OF TITANOR COMPONENTS LTD. VS. ASSTT. CIT & ORS 343 ITR 183 OB SERVED THAT WHERE RE-ASSESSMENT IS SOUGHT TO BE MADE AFTER FOUR YEARS, THE AO CANNO T TAKE RECOURSE TO SECTION 147 TO CORRECT AND INCORRECT ASSESSMENT MADE EARLIER SINCE THE MISTAKE IN THE ASSESSMENT SO MADE IS THE RESULT OF THE FAILURE OF THE ASSESSEE T O FULLY AND TRULY DISCLOSE ALL THE MATERIAL FACTS NECESSARY FOR THE ASSESSMENT. THE SAID FACTS HAVE TO BE STATED BY THE AO IN THE 7 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA REASONS SO RECORDED. IN THIS REGARD, THEIR LORDSHIP S HAVE CONSIDERED THE DECISION OF ITS OWN COURT IN THE CASE OF HINDUSTAN LEVER LTD (SUPRA ) AND THE DIVISION BENCH AT PAGE 338 OBSERVED AS UNDER : HE MUST DISCLOSE IN THE REASONS AS TO WHICH FACT OR MATERIAL WAS NOT DISCLOSED BY THE ASSESSEE FULLY AND TRULY NECESSARY FOR ASSESSMENT OF THAT ASSE SSMENT YEAR, SO AS TO ESTABLISH THE VITAL LINK BETWEEN THE REASONS AND EVIDENCE. IN THE ABOVE, CASE THEIR LORDSHIPS OF HONBLE BOMBA Y HIGH COURT IN THE CASE OF TITANOR COMPONENTS LTD. (SUPRA) HAVE HELD THAT IF T HERE IS NO FAILURE ON THE PART OF THE ASSESSEE TO FULLY AND TRULY DISCLOSE ALL MATERIAL F ACTS NECESSARY FOR ASSESSMENT FOR THAT ASSESSMENT YEAR AND THE ASSESSMENT IS MADE U/S 143( 3) AND THE INITIATION OF REASSESSMENT PROCEEDINGS BEYOND 4 YEARS FROM THE EN D OF THE RELEVANT ASSESSMENT YEAR IS NOT JUSTIFIED IF THERE IS NO ALLEGATION IN THE R EASONS RECORDED FOR REOPENING THE ASSESSMENT THAT THERE WAS ANY FAILURE ON HIS PART T O FULLY AND TRULY DISCLOSE MATERIAL FACTS NECESSARY FOR ASSESSMENT YEAR. SINCE THE ABOVE CASE SQUARELY APPLIES TO THE FACTS OF THE CASE BEFORE US AS IN THE REASONS RECORDED BY THE AO THERE IS NO SUCH FACTS MENTIONED BY THE AO THAT THE INCOME CHARGEABLE TO TAX HAS ESCAPE D ASSESSMENT ON ACCOUNT OF FAILURE ON THE PART OF THE ASSESSEE TO FULLY AND TRULY DISC LOSE MATERIAL FACTS NECESSARY FOR ASSESSMENT OF THE YEAR UNDER CONSIDERATION AND THE REASSESSMENT PROCEEDINGS IS ALSO INITIATED BEYOND FOUR YEARS FROM THE END OF THE ASS ESSMENT YEAR AND THE EARLIER ASSESSMENT WAS ALSO MADE U/S 143(3) OF THE ACT, WE HOLD THAT INITIATION OF REASSESSMENT PROCEEDINGS IS BARRED BY LIMITATION AS PER PROVISO TO SECTION 147 OF THE ACT. THEREFORE, WE HOLD THAT INITIATION OF REASSESSMENT PROCEEDINGS IS NOT VALID. HENCE, THE NOTICE ISSUED U/S 148 OF THE ACT IS BAD IN LAW AND CONSEQUENTLY T HE RE-ASSESSMENT MADE BY THE AO IS QUASHED. IN VIEW OF THE ABOVE WE AFFIRM THE ORDER O F THE LD. CIT(A) FOR THE REASONS STATED HEREINABOVE AND DO NOT PROPOSE TO GO INTO TH E REASONS AS STATED BY THE LD. CIT(A) TO QUASH THE ASSESSMENT ORDER. ACCORDINGLY, GROUND OF APPEAL OF DEPARTMENT IS REJECTED. ACCORDINGLY, GROUND NOS.1 TO3 OF THE APPEAL TAKEN B Y THE DEPARTMENT ARE REJECTED. 8 ITA NO.3154/M/12 M/S. THE AIR CARGO AGENTS ASSOCI ATION OF INDIA 15. SINCE WE HAVE AGREED WITH THE LD. CIT(A) THAT T HE REASSESSMENT PROCEEDING INITIATED BY THE ASSESSING OFFICER ARE NOT VALID AN D ACCORDINGLY THE ASSESSMENT ORDER HAS BEEN QUASHED, WE DO NOT CONSIDER IT NECESSARY TO CO NSIDER THE OTHER GROUND OF APPEAL TAKEN BY THE DEPARTMENT VIZ. GROUND NO.4 DISPUTING THE DELETION OF ADDITION OF RS.29,52,344/- MADE BY THE ASSESSING OFFICER, ON ME RIT. 16. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.11.13 ' - .06.11.13 ' SD/- SD/- ( /RAJENDRA) ( . . /B.R. MITTAL) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; . DATED 06/11/2013 . . ./ , SR. PS '# $# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 6 ( ) / THE CIT(A)- 4. 6 / CIT 5. 7 9 , ' 9 , / DR, ITAT, MUMBAI 6. < / GUARD FILE. / BY ORDER, 7 //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI