DCIT, Circle - 4, Kolkata, Kolkata V. M/s. Joonktollee Tea & Industries Ltd., Kolkata

ITA 532/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2624 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2010
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: B P PAYRAAR

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - C , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT MEM BER . / I.T.A.NO S . 532 AND 533/KOL/2010 / ASSESSMENT YEAR S 2004 - 05 AND 2005 - 06 DCIT, CIRCLE 4, KOLKATA. - - - VERSUS - . M/S.JOONKTOLLEETEA & INDUS TRIES LTD., P - 7, A2/1, GILLANDER HOUSE, 8, N.S.ROAD, KOLKATA - 1. AAACJ 6577 G ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / S MT. JYOTI KUMARI, DR / FOR THE RESPONDENT : / SHRI B.P.PAYRA,AR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL M EMBER. THE DEPARTMENT HAS FILED THESE TWO APPEALS FOR THE ASSESSMENT YEARS 2004 - 05 AND 2005 - 06 AGAINST ORDERS OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) BOTH DATED 1.12.2009 DISPUTING THE DELETION OF THE ADDITION OF CESS ON GREEN LEAF PAID OF RS .8,07,110 IN THE ASSESSMENT YEAR 2004 - 05 AND RS.22,50,403 PAID IN THE ASSESSMENT YEAR 2005 - 06. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES AND HAVE PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 3. AT THE TIME OF HEARING, THE LEARNED DR RELIE D ON THE ORDERS OF THE ASSESSING OFFICER AND WHEREAS THE LEARNED AR OF THE ASSESSEE SUBMITTED THAT THE ISSUE INVOLVED IN THESE APPEALS IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. AFT INDUS TRIES LTD (270 ITR 167) AND THE LEARNED CIT(A) HAS DELETED THE ADDITION MADE IN BOTH THE / I.T.A.NOS.532 AND 533/KOL/2010 2 ASSESSMENT YEARS MADE BY THE ASSESSING OFFICER BY FOLLOWING THE SAID DECISION OF HONBLE JURISDICTIONAL HIGH COURT. THE LEARNED DR HAS NOT DISPUTED THE ABOVE SUBMISSIO N OF THE LEARNED AR OF THE ASSESSEE SAVE AND EXCEPT SUBMITTING THAT THE DEPARTMENT HAS FILED SLP BEFORE THE HONBLE APEX COURT AGAINST THE AFORESAID DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT. 3. IN VIEW OF THE ABOVE SUBMISSIONS OF THE LEARNED REPRE SENTATIVES OF THE PARTIES AND THE FACT THAT THE LEARNED CIT(A) HAS DELETED THE ADDITIONS MADE BY THE ASSESSING OFFICER IN BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION BY FOLLOWING THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE CIT V. AFT IN DUSTRIES LTD (270 ITR 167), WE HOLD THAT IN THE ABSENCE OF ANY CONTRARY DECISION BROUGHT ON RECORD BY THE DEPARTMENT OR ANY ADDITIONAL FACTS TO MAKE OUT A CASE THAT THE ABOVE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IS NOT APPLICABLE TO THE FACTS OF THE CASE OF THE ASSESEE BEFORE US, WE DO NOT FIND ANY INFIRMITY IN THE ORDERS OF THE LEARNED CIT(A). THEREFORE, WE UPHOLD THE ORDERS OF THE LEARNED CIT(A) FOR BOTH THE ASSESSMENT YEARS UNDER CONSIDERATION BY REJECTING THE GROUNDS OF APPEAL TAKEN BY THE DEP ARTMENT. 4. IN THE RESULT, BOTH THE APPEALS OF THE DEPARTMENT ARE DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 30.4.2010 SD/ - SD/ - ( . . ) (C.D. RAO), ACCOUNTANT MEMBER ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 30.04.2010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NOS.532 AND 533/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : DCIT, CIRCLE 4, KOLKATA 2 / THE RESPONDENT - M/S.JOONKTOLLEETEA & INDUSTRIES LTD., P - 7, A2/1, GILLANDER HOUSE, 8, N.S.ROAD, KOLKATA - 1. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .