Endress + Hauser Flowtec (India) Pvt. Ltd., Aurangabad V. Asst. CIT, Circle-1, Aurangabad

ITA 754/PUN/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 72359 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 01-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Section: 10B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA NO. 754/PN/2013 (ASSTT.YEAR : 2006-07) ENDRESS + HAUSER FLOWTEC (INDIA) PVT. LTD., M-171 TO 176, MIDC INDUSTRIAL AREA, WALUJ, AURANGABAD - 431 136. PAN NO. AAACE4919M .. APPELLANT VS. ACIT, CIRCLE-1, AURANGABAD .. RESPONDENT APPELLANT BY : SHRI ABHAY AVCHAT RESPONDENT BY : SHRI P.L. PATHADE DATE OF HEARING : 26-11-2013 DATE OF PRONOUNCEMENT : 26-11-2013 ORDER PER R.K. PANDA, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED U/S.143(3) R.W.S. 263 OF THE I.T. ACT, 1961. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW THE LD. ASSISTANT COMMISSIONER OF INCOME TAX (THE ACIT) , CIRCLE-1, AURANGABAD AND THE COMMISSIONER OF INCOME TAX, AURA NGABAD HAVE ERRED IN MAKING REJECTING DEDUCTION OF RS.12,46,496 /- UNDER PROVISIONS OF SECTION 10B OF THE INCOME TAX ACT, 19 61 (THE ACT). 2. THE ACIT, CIRCLE-1, AURANGABAD HAS ERRED IN DETE RMINING AMOUNT OF RS.12,46,496/- OF PROFITS AS INELIGIBLE F OR EXEMPTION UNDER SECTION 10B OF THE ACT. 3. THE ACIT, CIRCLE-1, AURANGABAD AND THE COMMISSIO NER OF INCOME TAX, AURANGABAD HAVE ERRED IN IGNORING JUDGM ENT RENDERED BY HON. INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, BEARING NO.1441/PN/07 DATED SEPTEMBER 07, 2011 ON THE SAME ISSUE AND THEREBY HAVE MADE CONTEMPT OF COURT. 2 3. WE HAVE HEARD BOTH THE SIDES. IT IS SEEN THAT T HE ASSESSEE HAS PREFERRED THIS APPEAL AGAINST THE ORDER OF THE ASSESSING OFFI CER WITHOUT FILING AN APPEAL BEFORE THE CIT(A). THE ASSESSEE HAS DIRECTLY FILED APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE ASSESSING OFFICER PASSED U /S.143(3)/263. WHEN IT WAS CONFRONTED TO THE LD. COUNSEL FOR THE ASSESSEE AS TO WHETHER ANY APPEAL HAS BEEN FILED BEFORE THE CIT(A) HE ANSWERED IN NEG ATIVE AND STATED THAT NO SUCH APPEAL HAS BEEN FILED BEFORE THE CIT(A) AND TH E ASSESSEE HAS DIRECTLY FILED APPEAL BEFORE THE TRIBUNAL. AS PER THE PROVI SIONS OF SECTION 253(1) THE ASSESSEE IS NOT PERMITTED TO FILE THE APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE ASSESSING OFFICER PASSED U/S.143(3)/26 3. THEREFORE, THE APPEAL FILED BY THE ASSESSEE IS NOT MAINTAINABLE AND ACCOR DINGLY THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 26- 11-2013. SD/- SD/- (R.S. PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED : 26 TH NOVEMBER, 2013 SATISH COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE 2. THE DEPARTMENT 3. D.R. A BENCH, PUNE 4. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE