ACIT, CHENNAI V. Vimkar Contracts Works Pvt. Ltd., CHENNAI

ITA 509/CHNY/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 77288 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 27-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGERI IRS
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . . !' , # '$ % BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENTAND SHRI S.S. GODARA, JUDICIAL MEMBER ./ ITA NO. 509/MDS/2014 # & '& / ASSESSMENT YEAR : 2006-07 THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE III(4), CHENNAI - 600 034. V. M/S VIMKAR CONTRACTS WORKS PVT. LTD., NO.45, CHAMIERS ROAD, CHENNAI - 600 028. PAN : AABCV 3911 H ()*/ APPELLANT) (,-)*/ RESPONDENT) )* . / APPELLANT BY : SHRI T.N. BETGERI, IRS, JCIT ,-)* . / RESPONDENT BY : NONE / . 01 / DATE OF HEARING : 7 TH MAY, 2014 2!' . 01 / DATE OF PRONOUNCEMENT : 7 TH MAY, 2014 / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE REVENUE. THE RELEVAN T ASSESSMENT YEAR IS 2006-07. THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I II AT CHENNAI, PASSED ON 31.10.2013. THE APPEAL ARISES O UT OF THE - - I.T.A. NO. 509/MDS/14 2 ASSESSMENT COMPLETED UNDER SECTION 143(3) OF THE IN COME-TAX ACT, 1961. 2. WHEN THE CASE WAS CALLED FOR HEARING, NOBODY WAS PRESENT FOR THE RESPONDENT-ASSESSEE INSPITE OF NOTI CE. THEREFORE, WE PROCEED TO DISPOSE OF THE APPEAL EX P ARTE, QUA, THE ASSESSEE. SHRI T.N. BETGERI, THE LEARNED JOINT COMMISSIONER OF INCOME TAX APPEARED FOR THE REVENUE AND ARGUED T HE CASE. 3. THE ONLY ISSUE RAISED IN THE PRESENT APPEAL IS T HAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN H OLDING THAT THE ASSESSEE IS ENTITLED TO RELIEF UNDER SECTION 80 -IB. IT IS THE CASE OF THE REVENUE THAT THE ASSESSEE WAS EXECUTING THE JOB WORK CONTRACT OF M/S GODREJ SARA LEE LIMITED AND TH E ASSESSEE WAS NOT ENGAGED IN ANY MANUFACTURING ACTIVITY AS SU CH. 4. THE ISSUE HAS BEEN DECIDED BY THE COMMISSIONER O F INCOME TAX (APPEALS) IN THE LIGHT OF THE DECISION O F JURISDICTIONAL TRIBUNAL RENDERED IN THE CASE OF COVANTA MADURAI OP ERATING PVT. LTD. IN I.T.A. NO. 1836/MDS/2006 DATED 19.12.2007 P ASSED FOR THE ASSESSMENT YEAR 2003-04. THE COMMISSIONER OF I NCOME TAX (APPEALS) HAS ALSO RELIED ON THE DECISION OF TH E TRIBUNAL IN - - I.T.A. NO. 509/MDS/14 3 THE CASE OF DXN HERBAL MANUFACTURING (INDIA) LTD. V . ITO (110 ITD 99). 5. IT IS TO BE SEEN THAT THE COMMISSIONER OF INCOME TAX (APPEALS) HAS RELIED ON THE BINDING DECISIONS AND H ELD THAT THE NATURE OF ACTIVITY CARRIED ON BY THE ASSESSEE-COMPA NY IS MANUFACTURING AND THEREFORE, THE ASSESSEE IS ENTITL ED FOR DEDUCTION AVAILABLE UNDER SECTION 80-IB. 6. IN THESE CIRCUMSTANCES, WE DO NOT FIND ANY INFIR MITY IN THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS). 7. IN RESULT, THE APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON WEDNESDAY, THE 7 TH OF MAY,2014 AT CHENNAI. SD/- SD/- (S.S. GODARA) (DR. O.K. NARAYANAN) ( . . !') ( . . . ) # '$ /JUDICIAL MEMBER /VICE-PRESIDENT /CHENNAI, 4' /DATED, THE 7 TH MAY, 2014. KRI. - - I.T.A. NO. 509/MDS/14 4 '5 . ,#067 87'0 /COPY TO: 1. )* /APPELLANTKKKK 2. ,-)* /RESPONDENT 3. / 90 () /CIT(A)-III, CHENNAI-34 4. / 90 /CIT, CHENNAI-III, CHENNAI-34 5. 7: ,#0# /DR 6. & ; /GF.