ACIT 1(1), MUMBAI V. GEETANJALI WOOLLENS MILLS P.LTD, MUMBAI

ITA 5881/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71770 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2008-2009
• Appeal Filed On: 27-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K K VYAS
• Assessee Lawyers: VIJAY C KOTHARI
• Keywords: Rule of consistency
• Section: 10B

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL G , BENCH MUMBAI , BEFORE SHRI D.KARUNAKARA RAO , A M & SHRI SANJAY GARG , J M I TA NO. 5881 /MUM/201 2 ( ASSESSMENT YEAR :200 8 - 200 9 ) ACIT - 1(1), MUMBAI - 20 VS. M/S GEETANJALI WOOLLENS MILLS (P) LTD., 415, DHEERAJ HERITAGE, MILAN SUBWAY JUNCTION,S.V.ROAD, SANTACRUZ (W), MUMBAI - 400 054 PAN/GIR NO. : A A AC G 3706 G ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : MR . K.K.VYAS /ASSESSEE BY : MR. VIJAY C . KOTHARI DATE OF HEARING : 2 6 TH NOVEMBER , 201 3 DATE OF PRONOUNCEMENT : 26 T H NOVEMBER,2013 O R D E R PER D.KARUNAKARA RAO ( A .M.) : TH IS APPEAL BY THE R EVENUE HAS BEEN PREFERRED AGAINST THE ORDER DATED 23 - 7 - 2012 , PASSED BY THE LEARNED CIT(A) - 1 , MUMBAI FOR THE ASSESSMENT YEAR 200 8 - 200 9 . 2 . THE ONLY ISSUE THAT IS RAISED BY THE REVENUE BEFORE US RELATES TO THE EXCLUSION OF INTER UNIT SALES FROM THE TOTAL TURNOVER FOR THE PURPOSE OF EXEMPTION UNDER SECTION 10B(4) OF THE ACT ON THE MANNER OF COMPUTATION OF DEDUCTION QUA THE PROVISION S OF SUB - SECTION 4 OF SECTION 10B . ITA NO. 5881 /201 2 2 3 . AT THE OUTSET, LEARNED COUNSEL FOR BOTH THE PARTIES MENTIONED THAT THE SIMILAR ISSUE CAME UP FOR DISCUSSION IN THE EARLIER ORDERS FOR A.YS. 2003 - 04 TO 2005 - 06 AND THE ISSUE WAS REMANDED TO THE FILES OF THE AO FOR AP PROPRIATE WORKING IN THE LIGHT OF THE SAID PROVISIONS. 4 . I N THIS REGARD, LEARNED COUNSEL FOR BOTH THE PARTIES BROUGHT OUR ATTENTION TO PARA 8 OF THE ORDER OF THE TRIBUNAL DECIDED IN ITA NO.3302/M/2007 FOR A.Y 2003 - 04, VIDE ORDER DATED 30 - 7 - 2010, WHICH I S REPRODUCED AS UNDER : - 8. THE LD. COUNSEL FOR THE ASSESSEE BROUGHT TO OUR NOT6ICE THAT FOR THE A.Y.2004 - 05 IN ITA NO.2736/M/09 SIMILAR ADDITIONAL GROUNDS HAD BEEN RAISED AND THE TRIBUNAL HAS HELD AS FOLLOWS : - AFTER HEARING THE RIVAL CONTENTIONS WE AR E OF THE CONSIDERED OPINION THAT THIS LEGAL GROUND HAS TO BE ADMITTED AND THE ISSUE HAS TO BE SET ASIDE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. IN THE RESULT, THIS ADDITIONAL GROUND IS ALLOWED FOR STATISTICAL PURPOSES. RESPEC TFULLY FOLLOWING THE ORDER IN THE EARLIER YEAR, WE SET ASIDE TO THE FILE OF THE AO FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW. FURTHER, THEY ALSO BROUGHT OUR ATTENTION TO THE ANOTHER ORDER OF THE TRIBUNAL DECIDED IN ITA NOS. 2334 & 2335/M/2009 FOR THE AYS. 2004 - 05 & 2005 - 06 AND ITA NO.3791/M/2009 FOR AY 2004 - 05 VIDE ORDER DATED 26 - 3 - 2010, WHEREIN THE TRIBUNAL IN PARA 16 OF ITS ORDER HAS ALLOWED THE GROUND NO.1 OF THE REVENUES APPEAL FOR STATISTICAL PURPOSES. PARA 1 6 OF THE ORDER OF THE TRIBUNAL IS REP RODUCED AS UNDER: - 16. GROUND NO. 1 IS DISPOSED OFF BY SETTING ASIDE THE ISSUE TO THE FILE OF THE AO FOR FOLLOWING THE DECISION OF THE CHANDIGARH B BENCH OF THE TRIBUNAL IN THE CASE OF MAHAVIR SPINNING MILLS LTD. (SUPRA) AS HELD WHILE DISPOSING OF GROUND NO.3(A) OF THE ITA NO. 5881 /201 2 3 ASSESSEES APPEAL. IN THE RESULT, THIS GROUND OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . WE PERUSED THE AFORESAID PARAGRAPHS OF THE TRIBUNAL . CONSIDERING THE ABOVE AND RESPECTFULLY FOLLOWING THE PRINCIPLE OF CONSISTENCY, WE AR E OF THE OPINION THAT THE ISSUE RAISED IN THE GROUNDS BY REVENUE SHOULD ALSO BE SET ASIDE TO THE FILES OF THE AO WITH IDENTICAL DIRECTIONS. ACCORDINGLY, THE GROUNDS RAISED BY THE REVENUE ARE ALLOWED FOR STATISTICAL PURPOSES. 6 . RESULTANTLY , APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH OF NOV. 201 3 . 26 TH 201 3 S D/ - S D/ - ( ) ( SANJAY GARG ) ( ) ( D.KARUNAKARA RAO ) / JUDICIALMEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 26 /11/ 2013 /PKM , P S COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBA I 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, IT AT, MUMBAI 6. GUARD FILE. //TRUE COPY//