ACIT, Chandigarh V. M/s Punjab Small Ind. & Export Corp. Ltd., Chandigarh

ITA 827/CHANDI/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80968 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-10-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 12-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 827/CHD/2013 ASSESSMENT YEAR : 2010-11 THE A.C.I.T., VS. M/S PUNJAB SMALL IND. & EXPORT CIRCLE-2(1), ROOM NO.414, CORP. LTD., UDYOG BHAWAN, 4 TH FLOOR, AAYAKAR BHAWAN, SECTOR 17, SECTOR 17-E, CHANDIGARH. CHANDIGARH. PAN: AABCP1602M (APPELLANT) (RESPONDENT) APPELLANT BY : SMT.JYOTI KUMARI, DR RESPONDENT BY : SHRI VINEET KRISHAN DATE OF HEARING : 29.10.2014 DATE OF PRONOUNCEMENT : 31.10.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S), CHANDIGARH DATED 23.5.2013 FOR ASSESSMENT YEAR 2010 -11 ON THE FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITI ON OF RS.48,54,703/- MADE OUT OF EXPENDITURE CLAIMED UNDER THE HEAD MAINTENANCE OF FOCAL POINTS BEING CAPITAL IN NATURE. 2. THE LD. CIT(A) HAS ERRED IN DELETING THE DISALLO WANCE OF RS.5,97,268/- ON ACCOUNT OF UDYOG SAHAYAK EXPENSES. 3. THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITIO N OF RS.4,84,99,161/- MADE OUT OF DEVELOPMENT EXPENDITURE OVER & ABOVE ESTIMTES BEING CAPITAL IN NATURE. 2 2. THE LEARNED CIT (APPEALS) NOTED IN THE IMPUGNED ORDER THAT HE HAS DELETED SIMILAR ADDITIONS IN ASSESSMENT YEAR 2008-09 VIDE HIS APPELLATE ORDER DATED 6.6.2011 BY FOLLOWING THE DECISION OF I.T.A.T., CHANDIGARH BENCH IN ASSES SMENT YEAR 2006-07 IN ITA NO.627/CHD/2009 VIDE ORDER DATED 30. 7.2009. THE LEARNED CIT (APPEALS) FOLLOWING THE ORDER OF TH E TRIBUNAL DELETED ALL THE ABOVE ADDITIONS ON WHICH THE REVENU E HAS RAISED THE GROUNDS OF APPEAL. THE COPY OF THE ORDE R OF THE TRIBUNAL IS PLACED ON RECORD. 3. THE LEARNED D.R. FOR THE REVENUE THOUGH RELIED U PON THE ORDER OF THE ASSESSING OFFICER, DID NOT DISPUTE THE ORDER OF THE TRIBUNAL FOLLOWED BY THE LEARNED CIT (APPEALS) IN D ELETING THE ADDITION. 4. THE LEARNED COUNSEL FOR THE ASSESSEE PLACED ON R ECORD DETAILS OF THE EXPENDITURE INCURRED UNDER THESE HEA DS AND SUBMITTED THAT THE ISSUE IS NOW COVERED BY THE ORDE R OF THE I.T.A.T. CHANDIGARH BENCH IN THE CASE OF THE SAME A SSESSEE FOR ASSESSMENT YEAR 2006-07. 5. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE OF T HE VIEW THAT THERE IS NO MERIT IN THE DEPARTMENTAL APPEAL O N THE ABOVE GROUNDS OF APPEAL. THE LEARNED CIT (APPEALS) DELE TED THE ABOVE THREE ADDITIONS ON WHICH THE ABOVE GROUNDS HA VE BEEN RAISED. SINCE THE LEARNED CIT (APPEALS) CONSISTEN TLY FOLLOWED THE ORDER IN ASSESSMENT YEAR 2008-09 AS WELL, THERE FORE, THERE IS NO INFIRMITY IN THE ORDER OF THE LEARNED CIT (AP PEALS) IN DELETING SIMILAR ADDITION IN THE ASSESSMENT YEAR UN DER APPEAL. THE ASSESSING OFFICER HAS ALSO MENTIONED THIS FACT IN THE 3 ASSESSMENT ORDER THAT THE ADDITIONS HAVE BEEN DISAL LOWED AS WERE CONSIDERED IN EARLIER YEAR. THE LEARNED COUN SEL FOR THE ASSESSEE ALSO FILED COMPLETE DETAILS ON THE ABOVE I SSUES IN SUPPORT OF THE CONTENTION THAT THE LEARNED CIT (APP EALS) CORRECTLY DELETED THE ADDITIONS BY FOLLOWING THE OR DER OF THE TRIBUNAL. WE, THEREFORE, DO NOT FIND ANY MERIT IN THESE GROUNDS OF APPEAL RAISED BY THE REVENUE AND THE SAM E ARE ACCORDINGLY DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF OCTOBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 31 ST OCTOBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 4