ACIT, UDAIPUR V. Smt. Meena SinghShekhawat, UDAIPUR

ITA 389/JODH/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54424 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-12-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 14-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N MAURYA
• Section: 80HHC; 2

Judgement Text

1 ITA 389(2)-10 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ) ITA NO. 389/JODH/2010 ASSTT. YEAR : 2001-02. THE ACIT, CIRCLE-1, VS. SMT. MEENA SINGH SHEKHAW AT, UDAIPUR. L/H W/O LATE SHRI BHOPAL SINGH SHEKHAWAT, PROP. M/S. SHEKHAWAT INDIA EXPORT, 458A, HIRAN MAGRI, SECTOR NO. 11, UDAIPUR. (APPELLANT) (RESPONDENT) C.O. NO. 16/JODH/2010 ( ARISING OUT OF ITA NO. 389/JODH/2010 ) ASSTT. YEAR : 2001-02. SMT. MEENA SINGH SHEKHAWAT, VS. THE ACIT, CIRCLE-1 , UDAIPUR. UDAIPUR. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SHRI M.N. MAURYA RESPONDENT BY : NONE DATE OF HEARING : 14.12.2011. DATE OF PRONOUNCEMENT : 15.12.2011. ORDER DATED : 15/12/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AND CROSS OBJECTIO N BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2001-02. 2. THE DEPARTMENT IS OBJECTING IN DIRECTING TO ALLO W DEDUCTION UNDER SECTION 80HHC ON EXPORT OF MARBLE BLOCKS WHICH WERE NOT POLISHED. IN FACT, DISALLOWANCE UNDER SECTION 2 80HHC WAS MADE BY ASSESSING OFFICER WHILE PASSING O RDER DATED 26.3.2004, CERTAIN OTHER DISALLOWANCES WERE ALSO MADE. 3. ASSESSEE PREFERRED APPEAL BEFORE LD. CIT (A). D ISALLOWANCES MADE BY ASSESSING OFFICER WERE CONFIRMED BY LD. CIT (A). THEREAFTER, ASSESSEE FILED APPEAL BEFORE THE TRIBUNAL WHO SET ASIDE THE ISSUE IN RESPECT TO DEDU CTION UNDER SECTION 80HHC BY DIRECTING THE LD. CIT (A) TO EXAMINE THE FACTS IN T HE LIGHT OF DECISION IN CASE OF M/S. ARAVALI MINERALS & CHEMICALS INDUSTRIES, 104 TTJ 19 5. THEREAFTER, THE LD. CIT (A) EXAMINED THE FACTS IN THE LIGHT OF DECISION IN CASE OF M/S. ARAVALI MINERALS & CHEMICALS INDUSTRIES AND FOUND THAT FACTS ARE SIMILAR AND, TH EREFORE, HE ALLOWED THE CLAIM OF THE ASSESSEE. 4. THE LD. D/R PLACED STRONG RELIANCE ON THE ORDER OF ASSESSING OFFICER. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE. 6. AFTER CONSIDERING THE ORDERS OF THE ASSESSING OF FICER AND LD. CIT (A), WE FIND NO INFIRMITY IN THE FINDING OF LD. CIT (A) IN THIS RES PECT AS THE LD. CIT (A) HAS ALLOWED THE ISSUE IN FAVOUR OF THE ASSESSEE FOLLOWING THE DECIS ION IN CASE OF M/S. ARAVALI MINERALS & CHEMICALS INDUSTRIES (SUPRA). FACTS ARE IDENTICAL. THEREFORE, WE CONFIRM THE FINDINGS OF LD. CIT (A). 7. IN THE CROSS OBJECTION, THE ASSESSEE HAS CHALLEN GED THAT LD. CIT (A) HAS NOT ALLOWED THE APPEAL GROUND NO. 2 AGITATED IN RESPECT TO DISALLOWANCE OF RS. 2.00 LACS UNDER EXHIBITION RENT AND EXPENSES. 8. WE NOTED THAT NO FINDING WHATSOEVER HAS BEEN GIV EN BY LD. CIT (A) IN THIS RESPECT AND IF THESE GROUNDS WERE BEFORE LD. CIT (A) THEN L D. CIT (A) WAS SUPPOSED TO DISPOSE OF THESE GROUNDS. AS IT IS NOT CLEAR WHETHER THESE GR OUNDS WERE BEFORE LD. CIT (A) OR THE 3 TRIBUNAL HAS REMANDED THE ENTIRE ISSUE TO THE FILE OF LD. CIT (A), THEREFORE, WE RESTORE THE ISSUE RAISED IN THE CROSS OBJECTION BY THE ASSESSEE TO THE FILE OF LD. CIT (A) TO DISPOSE OFF, IF THESE GROUNDS WERE RAISED BEFORE HIM OR ON THESE ISSUES, THE MATTER WAS SET ASIDE BY THE TRIBUNAL. IF TRIBUNAL HAS NOT RESTORED THES E GROUNDS TO THE FILE OF LD. CIT (A) AND NO OTHER GROUND WAS RAISED DURING THE SETTING ASIDE PROCEEDINGS BEFORE LD. CIT (A), THEN OF COURSE THERE WAS NO OCCASION TO DECIDE THESE GRO UNDS BY LD. CIT (A). HOWEVER, FACTS ARE NOT CLEAR, THEREFORE, TO MEET THE ENDS OF JUSTI CE, WE RESTORE THE GROUND IN CROSS OBJECTION TO THE FILE OF LD. CIT (A) TO ASCERTAIN T HE FACTUAL ASPECTS. WE ORDER ACCORDINGLY. 9. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED AND CROSS OBJECTION IS ALLOWED FOR STATISTICAL PURPOSES ONLY. 10. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15 .12.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, COPY FORWARDED TO :- THE ACIT, CIRCLE-1, UDAIPUR. SMT. MEENA SINGH SHEKHAWAT, UDAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 389(2)JODH/2010) BY ORDER, AR ITAT JODHPUR.