M/s Alig Tannery, Kanpur V. Joint Commissioner of Income Tax, Kanpur

ITA 483/LKW/2014

• Counselvise Citation: 48323714 RSA 2014
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-11-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: Y P SRIVASTA VA
• Keywords: Principle of natural justice

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.483/LKW/2014 ASSESSMENT YEAR:2005 - 06 JT.C.I.T. - 3, KANPUR. VS M/S ALIG TANNERY, 11/27 - B, GWALTOLI, KANPUR. PAN:AAACFA44541P (RESPONDENT) (APPELLANT) NONE (WRITTEN SUBMISSIONS) APPELLANT BY SHRI Y. P. SRIVASTAVA, D. R. RESPONDENT BY 14/11/2014 DATE OF HEARING 18 /12/2014 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, A.M. THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY LEARNED CIT(A) - I, DEHRADUN HOLDING CONCURRENT CHARGE OF CIT(A) - II, KANPUR DATED 18/02/2014 FOR THE ASSESSMENT YEAR 2005 - 2006. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER: 1. THAT THE LEARNED C.I.T.( APPEALS) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING THE DISALLOWANCE OF ASSESSEE'S CLAIM FOR DEDUCTION U/S 801B TO THE EXTENT OF RS.10,64,312/ - RELATING TO THE EXPORT INCENTIVE NAMELY, DUTY DRAW BACK AS PER REVISED CAL CULATION BASED ON ORDER OF THE HON'BLE TRIBUNAL 'A BENCH, LUCKNOW DATED 18.12.2009 WHICH WORKED OUT TO RS.18,50,765/ - INCLUDING THE ABOVE AMOUNT OF DUTY DRAW BACK. 2. THAT THE LEARNED C.I.T. (APPEALS) HAS FURTHER ERRED IN LAW AND ON FACTS IN APPLYING THE JUDGMENT OF HON'BLE SUPREME COURT IN THE CASE OF LIBERTY INDIA VS. C.I.T. (2009) 225 C.T.R. 233 (S.C.) WHICH IS DISTINGUISHABLE ON THE FACTS OF THE ASSESSEE'S CASE. 2 3. THAT THE ORDER OF THE C.I.T. (APPEALS) IS ARBITRARY, UNJUST, EXCESSIVE, BAD IN LAW AND AGAINST THE PRINCIPLES OF NATURAL JUSTICE. 3. IT WAS FAIRLY CONCEDED BY LEARNED A.R. OF THE ASSESSEE IN THE WRITTEN SUBMISIONS THAT THIS ISSUE IS COVERED AGAINST THE ASSESSEE BY THE JUDGMENT OF HON'BLE APEX COURT RENDERED IN THE CASE OF LIBERTY INDIA VS . CIT [2009] 225 CTR 233 (SC). RESPECTFULLY FOLLOWING THIS JUDGMENT OF HON'BLE SUPREME COURT, WE DECLINE TO INTERFERE IN THE ORDER OF CIT(A). 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 /12/2014. *C.L.SINGH COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR