ITO, New Delhi V. M/s. S.A. Packaging, New Delhi

ITA 4112/DEL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7507 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 04-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.4112/DEL/2015 ASSESSMENT YEAR : 2010-11 ITO, WARD-54(3), ROOM NO.1602, E-2 BLOCK, CIVIC CENTRE, NEW DELHI. VS. S.A. PACKAGING, N-8/B, JUNGPURA EXTENSION, NEW DELHI. PAN: ABHFS3629M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VED JAIN, ADVOCATE DEPARTMENT BY : SHRI S.K. JAIN, SR. DR DATE OF HEARING : 04.08.2016 DATE OF PRONOUNCEMENT : .08.2016 ORDER THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) ON 19.03.2015 IN RELATION TO T HE ASSESSMENT YEAR 2010-11. ITA NO.4112/DEL/2015 2 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST ALLOWING OF BENEFIT OF SECTION 80IC(2)(B) TO THE ASSESSEE. 3. AT THE TIME OF HEARING, THE LD. AR SUBMITTED THA T THE ISSUE INVOLVED IN THE PRESENT APPEAL IS COVERED AGAINST THE REVENU E BY THE ORDER OF THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR THE A.Y. 20 08-09. A COPY OF SUCH ORDER WAS PLACED ON RECORD. THE LD. DR FAIRLY CONCEDED THAT THE ISSUE INVOLVED IS COVERED IN FAVOUR OF THE ASSESSEE BY THE AFOREMENTIONED ORDER OF THE TRIBUNAL. 4. I HAVE HEARD THE RIVAL BUT COMMON SUBMISSIONS AN D PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT T HE TRIBUNAL VIDE ITS ORDER DATED 14.06.2016 IN ITA NO.2519/DEL/2013 FOR THE AY 2008-09 IN THE ASSESSEES OWN CASE, UNDER THE FACTS AND CIRCUM STANCES MUTATIS MUTANDIS SIMILAR TO THOSE FOR THE YEAR UNDER CONSIDERATION, HAS ALLOWED THE BENEFIT OF SECTION 80IC. IN THE ABSENCE OF ANY CHANGE IN THE FACTUAL OR LEGAL POSITION BROUGHT TO MY NOTICE BY THE LD. D R, RESPECTFULLY FOLLOWING THE TRIBUNAL ORDER, I CONFIRM THE IMPUGNE D ORDER ALLOWING THE BENEFIT OF SECTION 80IC(2)(B) TO THE ASSESSEE. ITA NO.4112/DEL/2015 3 5. IN THE RESULT, THE APPEAL IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 04 .08.20 16. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 04 TH AUGUST, 2016. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.