THE ADIT (IT)-1(1), MUMBAI V. M/S. ADITYA VIKRAM GLOBAL TRADING HOUSE LTD,

ITA 3895/MUM/2008

• Counselvise Citation: 389519914 RSA 2008
• Duration Of Justice: 3 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 22-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 03-06-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G GURUSWAMI

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL MUMBAI BENCHES L, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI N.V.VASUDEVAN, JM ITA NO.3895/MUM/2008 : ASST.YEAR 2002-2003 THE ASSTT.DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 1(1) MUMBAI. M/S.ADITYA VIKRAM GLOBAL TRADING HOUSE A/4, ADITYA BIRLA CENTRE S.K.AHIRE MARG, WORLI MUMBAI 400 030 PAN : AADCA8215D. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : SHRI G.GURUSWAMI RESPONDENT BY : SHRI NIRAJ SHETH DATE OF HEARING : 22.11.2011 DATE OF PRONOUNCEMENT : 25.11.2011 O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 14.03.2008 IN RELATION TO THE ASSESSMENT YEAR 2002-2003. 2. THE ONLY EFFECTIVE GROUND IS AS UNDER:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT(A) ERRED IN DELETING THE ADDITION OF ` 1,14,65,439/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF WITHHOLDING TAX PAI D. 3. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE A SSESSEE CONTENDED THAT THE ISSUE RAISED IN THIS APPEAL HAS ALREADY BEEN DECIDED IN F AVOUR OF THE ASSESSEE BY THE TRIBUNAL IN EARLIER YEARS. HE PLACED ON RECORD A COPY ORDER PASSED BY THE TRIBUNAL IN ASSESSMENT YEARS 2001-2002, 2003-2004 AND 2004-2005 IN ITA NOS.5402/MUM/2007 & ORS IN WHICH SUCH ISSUE HAS BEEN DECIDED IN FAVOU R OF THE ASSESSEE. THE LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT TH E FACTS AND CIRCUMSTANCES OF THIS YEAR ARE MUTATIS MUTANDIS SIMILAR TO THOSE EARLIER DECIDED BY THE TRIBUNAL I N THE AFORE- ITA NO.3895/MUM/2008 M/S.ADITYA VIKRAM GLOBAL TRADING HOUSE. 2 NOTED ORDER DATED 19 TH AUGUST, 2011. IN VIEW OF NO DISTINGUISHING FEATURE IN THE FACTS OF THE YEAR UNDER CONSIDERATION AND THOSE ALREADY D ECIDED BY THE TRIBUNAL, HAVING BEEN BROUGHT TO OUR NOTICE AND RESULTANTLY RESPECTFULLY FOLLOWING THE ABOVE DISCUSSED PRECEDENT IN ASSESSEES OWN CASE, WE APPROVE THE VI EW TAKEN BY THE LEARNED CIT(A) ON THIS ISSUE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2011. SD/- SD/- (N.V.VASUDEVAN) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 25 TH NOVEMBER, 2011. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXXI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.