DCIT, New Delhi V. M/s Samtel Color Ltd., New Delhi

ITA 3925/DEL/2013

• Counselvise Citation: 392520114 RSA 2013
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 21-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RENUKA JAIN GUPTA
• Assessee Lawyers: D C GARG
• Keywords: Depreciation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH G GG G : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G. BEFORE SHRI G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI SHRI SHRI SHRI I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR, ,, , JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO. .. .3925/DEL/2013 3925/DEL/2013 3925/DEL/2013 3925/DEL/2013 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2008 2008 2008 2008- -- -09 0909 09 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -7(1), 7(1), 7(1), 7(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, 6 66 6 TH THTH TH FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, DISTRICT CENTRE, JASOLA, DISTRICT CENTRE, JASOLA, DISTRICT CENTRE, JASOLA, DISTRICT CENTRE, JASOLA, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 025. 110 025. 110 025. 110 025. PAN : PAN : PAN : PAN : AAACS6589D. AAACS6589D. AAACS6589D. AAACS6589D. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. RENUKA JAIN GUPTA, SR.DR. RESPONDENT BY : SHRI D.C. GARG, CA. ORDER ORDER ORDER ORDER PE PEPE PER G. R G. R G. R G.D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, D.AGRAWAL, VP VPVP VP : : : : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE O RDER OF LEARNED CIT(A)-X, NEW DELHI DATED 22 ND APRIL, 2013 FOR THE AY 2008-09. 2. THE ONLY GROUND RAISED BY THE REVENUE READS AS UNDE R:- ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE THE LD.CIT(A) ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.13601938/- MADE BY THE AO ON ACCOUNT OF DEPRECIATION ON DEFLECTION YOKE. 3. WE HAVE HEARD THE SUBMISSIONS OF BOTH THE SIDES AND PE RUSED THE MATERIAL PLACED BEFORE US. WE FIND THIS ISSUE TO B E COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF ITAT IN ALL TH E EARLIER YEARS. HOWEVER, FOR THE SAKE OF CONVENIENCE, WE REPRODUCE H EREIN BELOW THE ITA-3925/D/2013 2 RELEVANT PORTION OF THE ORDER OF THE ITAT FOR AY 20 07-08 VIDE ITA NO.3734/DEL/2010:- 3. THE ASSESSEE IS ONE OF THE LEADING MANUFACTURING COMPANY IN INDIA TO MANUFACTURE COLOR PICTURE TUBES FOR COLOR TELEVISION, COLOR GUN/HEATER & CATHODES FOR COL OR GUN & DEFLECTION YOKE FOR COLOR PICTURE TUBES IN DIFFERE NT SIZE. DURING THE YEAR UNDER CONSIDERATION, THERE IS NO CHAN GE IN THE NATURE OF BUSINESS OF THE ASSESSEE AS COMPARED TO THE IMMEDIATE PRECEDING PREVIOUS YEAR. THE ISSUE UNDER CONSIDERATION CAME BEFORE THE CIT(A) FOR 2006-07 WHE REIN DISALLOWANCE MADE BY THE AO WAS DELETED. AS PER IMPUGNED ORDER, IT IS ALSO SEEN THAT THIS ISSUE IS REPETITIVELY COMING EVERY YEAR SINCE ASSESSMENT YEAR 2003-04 AND DISALLOWANCE WAS BEING DELETED IN FIRST AP PEAL AS WELL AS BY THE TRIBUNAL. THE CIT(A) AS COULD BE SEE N, HAS ONLY FOLLOWED THE DECISION OF THE TRIBUNAL ON THI S ISSUE IN THE ASSESSEES OWN CASE IN ITA NO.941, 942, 1796/DEL/2008 AND ITA NO.2262/DEL/2009 FOR THE ASSESSMENT YEARS 2003-04, 2004-05, 2005-06 AND 2006-07 DATED 18.12.2009. WE DECLINE TO INTERFERE. THE SAM E IS UPHELD. 4. ADMITTEDLY, THE ISSUE AS WELL AS THE FACTS OF THE YEA R UNDER CONSIDERATION ARE IDENTICAL. WE, THEREFORE, RESPECTF ULLY FOLLOWING THE ABOVE DECISION OF ITAT, UPHOLD THE ORDER OF LEARNED CIT(A) AND DISMISS THE APPEAL FILED BY THE REVENUE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED . DECISION PRONOUNCED IN THE OPEN COURT ON 31 ST DECEMBER, 2013. SD/- SD/- ( (( (I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR I.C. SUDHIR) )) ) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) (G.D.AGRAWAL) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATED : 31.12.2013 VK. ITA-3925/D/2013 3 COPY FORWARDED TO: - 1. APPELLANT : DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -7(1), NEW DELHI. 7(1), NEW DELHI. 7(1), NEW DELHI. 7(1), NEW DELHI. 2. RESPONDENT : M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, M/S SAMTEL COLOR LIMITED, 6 66 6 TH THTH TH FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, FLOOR, TDI CENTRE, DISTRICT CENTRE, JASOLA, NEW DELHI DISTRICT CENTRE, JASOLA, NEW DELHI DISTRICT CENTRE, JASOLA, NEW DELHI DISTRICT CENTRE, JASOLA, NEW DELHI 110 025. 110 025. 110 025. 110 025. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR