DCIT, Circle - 4, Kolkata, Kolkata V. M/s. Ledo Tea Co. Ltd., Kolkata

ITA 451/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2646 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2010
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 01-03-2010
• Court: TRIBUNAL
• Department Lawyers: PIYUSH KOLHE
• Assessee Lawyers: S M SURANA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'B BENCH : KOLKATA (BEFORE HONBLE SRI B.R.MITTAL, J.M. AND HON BLE SRI B.C.MEENA, A.M.) I.T.A. NO. 451 /KOL/2010 ASSESSME NT YEAR : 2003-04 DCIT, CIRCLE-4, KOLKATA VS M/S LEDO TEA CO. LTD. (PAN NO. AAACL 4261 F ) (APPELLANT) (RESPONDENT) APPELLANT BY : SR I PIYUSH KOLHE. RESPONDENT BY : SRI S.M.SURANA. O R D E R PER SHRI B.C.MEENA, A.M. THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A)-XIX, KOLKATA DATED 16.11.2009 FOR THE ASSESSMENT YEAR 2 003-04. 2. GROUND OF APPEAL READS AS UNDER : THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF T HE CASE, THE LD. CIT(A) HAS ERRED IN LAW IN DELETING THE ADDITION OF CESS ON GREEN LEAF TO THE TUNE OF RS.9,29,652/-, WITHOUT CONSIDERING THAT SUCH CESS IS PAYABLE ONLY ON PRODUCTION OF GREEN LEAF WHICH IS COMPLETELY AGRIC ULTURAL ACTIVITY AND THEREFORE NOT ADMISSIBLE DEDUCTION FROM COMPOSITE INCOME. 3. THE ONLY GROUND INVOLVED IN THIS APPEAL IS ON ACCOUNT OF DELETION OF ADDITION OF CESS ON THE GREEN LEAF OF RS.9,29,652 /-. AT THE OUTSET OF THE HEARING THE LEARNED A.R. SUBMITTED THAT THIS ISSUE IS COVER ED IN FAVOUR OF THE ASSESSEE BY THE JUDGMENT OF THE JURISDICTIONAL HIGH COURT IN TH E CASES OF WARREN TEA LTD. VS UNION OF INDIA (236 ITR 492) AND CIT VS AFT I NDUSTRIES LTD. (270 ITR 167) AS WELL AS THE DECISION OF THE GAUHATI HIGH COURT I N THE CASE OF JOREHAUT GROUP LTD. VS AGRL. ITO (226 ITR 622). 4. THE LEARNED D.R. WAS ALSO NOT HAVING ANY CONTR ARY VIEW IN THIS REGARD. 5. AFTER HEARING BOTH THE SIDES , WE FIND THAT THIS ISSUE IS SQUARELY COVERED BY THE DECISIONS OF THE JURISDICTIONAL HIGH COURT (SU PRA) AND THE DECISION OF THE HONBLE GAUHATI HIGH COURT (SUPRA). RESPECTUFLLY FOLLOWING THE SAME , WE DISMISS THE REVENUES APPEAL. 2 ORDER PRONOUNCED IN THE OPEN COURT ON 21.04.2010 (B.R.MITTAL ) (B.C.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21.04.2010. COPY FORWARDED TO :- 1) DCIT, CIRCLE-4, KOLKATA. 2) M/S LEDO TEA CO. LTD., 3B, LAL BAZAR STREET, K OLKATA 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. BY ORDER A SSISTANT REGISTRAR I.T.AT., KOLKATA. BCD