DCIT, Chandigarh V. M/s Punjab State Cooperative Supply & Marketing Federation Ltd., Chandigarh

ITA 872/CHANDI/2013

• Counselvise Citation: 87221514 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-07-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 02-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Assessee Lawyers: ATUL GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 872/CHD/2013 ASSESSMENT YEAR: 2010-11 THE DCIT, VS M/S PUNJAB STATE COOP. CIRCLE 4(1), SUPPLY & MARKETING FED.LTD. CHANDIGARH. PLOT NO. 4, SECTOR 35-B, CHANDIGARH. PAN: AAAAT3454G (APPELLANT) (RESPONDENT) APPELLANT BY : DR. AMAR VEER SINGH , CIT-DR RESPONDENT BY : SHRI ATUL GOYAL DATE OF HEARING : 13.07.2015 DATE OF PRONOUNCEMENT : 13.07.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORDE R OF LD. CIT(APPEALS) CHANDIGARH DATED 03.06.2013 FOR ASSESSMENT YEAR 2010-11 ON THE FOLLOWING GROUNDS : 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN ALLOWING APPEAL OF THE ASSESSEE WITHOUT APPRECIATING THE FACTS OF THE CASE 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS. 21,84,459/- ON ACCOUNT OF ADVERTISEMENT EXPENSES. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT(A) HAS ERRED IN DELETING THE DISALLOWANCE MADE BY THE A.O. OF RS.20,17,07,650 /- ON ACCOUNT OF NON- CHARGING OF INTEREST FROM STATE GOVERNMENT'. 2 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT(A) HAS ERRED IN DELETING THE DISALLOWANCE MADE BY THE A.O. OF RS. 1,15,97,67,000/- ON ACCOUNT OF NON- CHARGING OF INTEREST FROM FCI'. 2. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES. 3. THE FIRST GROUND IS GENERAL AND NEED NO ADJUDICA TION. 4. ON GROUND NO. 2, LD. CIT(APPEALS) NOTED THAT SIM ILAR ADDITION WAS MADE IN ASSESSMENT YEAR 2006-07 WHICH WAS DELETED BY THE TRIBUNAL VIDE ORDER DATED 30.06.2010 IN ITA NO. 802/2009. 5. ON GROUND NO. 3, LD. CIT(APPEALS) SIMILARLY NOTE D THAT FOR ASSESSMENT YEAR 2006-07 ALSO, THE SAME WAS DELE TED BY THE TRIBUNAL VIDE ORDER DATED 30.06.2010 IN ITA 875 /2009. 6. ON GROUND NO. 4 ALSO, LD. CIT(APPEALS) SIMILARLY NOTED THAT THE TRIBUNAL FOR ASSESSMENT YEAR 2006-07 VIDE ORDER DATED 30.06.2010 IN ITA 875/2009 DELETED THE ADDITI ON. THE LD. CIT(APPEALS), THEREFORE, FOLLOWING THE ORDE R OF THE TRIBUNAL ABOVE, ALLOWED ALL THE GROUNDS OF APPEAL O F ASSESSEE WHICH ARE IN CHALLENGE BEFORE THE TRIBUNAL . 7. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT IDENTICAL ISSUE WAS CONSIDERED IN DEPARTMENTAL APPE AL IN ITA 1011/2012 FOR ASSESSMENT YEAR 2009-10 AND THE TRIBUNAL DISMISSED THE DEPARTMENTAL APPEAL VIDE ORD ER DATED 18.12.2012. COPY OF THE ORDER IS PLACED ON R ECORD. 8. THE LD. DR DID NOT DISPUTE CONTENTION OF LD. COU NSEL FOR THE ASSESSEE. IT IS, THEREFORE, CLEAR THAT ALL ISS UES HAVE 3 ALREADY BEEN DECIDED BY THE TRIBUNAL IN THE CASE OF THE ASSESSEE IN EARLIER YEAR 2006-07 WHICH IS FOLLOWED BY THE LD. CIT(APPEALS) AND THE SAME ORDER OF THE TRIBUNAL IS ALSO FOLLOWED IN ASSESSMENT YEAR 2009-10 BY THE TRIBUNAL BY DISMISSING DEPARTMENTAL APPEAL VIDE ORDER DATED 18. 12.2012 (SUPRA). ALL THE GROUNDS OF APPEAL OF THE DEPARTME NT ARE, THEREFORE, COVERED BY EARLIER ORDER OF THE TRIBUNAL AS REFERRED TO ABOVE. WE, THEREFORE, DO NOT FIND ANY MERIT IN ALL THE GROUNDS OF APPEAL OF THE REVENUE. 9. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH JULY,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR, ITAT CHANDIGARH