DCIT, Circle - 4, Kolkata, Kolkata V. West Bengal Manufacturing Co. P. Ltd., Kolkata

ITA 899/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2480 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2010
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 05-05-2010
• Court: TRIBUNAL
• Department Lawyers: O P AGARWAL
• Assessee Lawyers: S K TULSIYAN
• Keywords: Condonation of delay

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - B , KOLKATA ( ) BEFORE . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. /AND . . , , SHRI K.K.GUPTA, ACCOU NTANT MEMBER. / I.T.A.NO. 899/KOL/2010 / ASSESSMENT YEAR 2002 - 03 DCIT, CIRCLE 4, KOLKATA - - - VERSUS - . WEST BENGAL MANUFACTURING CO. P. LT D., 34 RAJA SANTOSH ROAD, KOLKATA 700 027 AAACW2819A ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI O.P.AGARWAL, DR / FOR THE RESPONDENT : / SHRI S.K.TULSIYAN, AR / ORDER . . , SHRI B.R.MITTAL, JUDICIAL MEMBER. THIS IS AN APPEAL F ILED BY THE REVENUE AGAINST ORDER DT.28.8.2009 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) FOR THE ASSESSMENT YEARS 2002 - 03. 2. THE APPEAL FILED BY THE REVENUE IS DELAYED BY TWO DAYS, FOR WHICH THE REVENUE HAS FILED A PETITION FOR CONDONATION OF THE DELAY. AFTER HEARING BOTH THE PARTIES, WE CONSIDER THE REASONS STATED IN THE PETITION FOR CONDONATION OF DELAY FILED BY THE REVENUE TO BE GOOD REASON WHICH PREVENTED THE REVENUE FROM FILING THE APPEAL IN TIME. THEREFORE, WE CONDONE THE DELAY AND ADMIT THE APPEAL FOR HEARING. 3. THE ONLY ISSUE REQUIRES OUR CONSIDERATION IS AS REGARDS TO THE DELETION OF THE ADDITION OF RS.6,57,081 BEING THE CESS ON GREEN LEAF PAID BY THE ASSESSEE. 4. BEFORE US, THE LEARNED DR SUPPORTED THE ORDER OF THE ASSESSING OFFICER AND RELIED ON THE DECISION OF HONBLE GUAHATI HIGH COURT IN THE CASE OF JOREHAUT GROUP LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX(2007) 289 ITR 422 (GAU) WHEREIN, THEIR LORDSHIPS HAVE HELD THAT CESS ON GREEN TEA LEAVES PAID TO BE ALLOWED ON 100% OF COMPOSITE INCOM E BEFORE APPLYING R. 8 OF THE IT RULES. / I.T.A.NO.899/KOL/2010 2 5. HOWEVER, WE OBSERVE THAT THE LEARNED CIT(A) HAS DELETED THE IMPUGNED ADDITION MADE IN THE ASSESSMENT YEAR UNDER CONSIDERATION, RELYING ON THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF COMMISSIONER OF INCOME TAX VS. A.F.T. INDUSTRIES LTD. (2004) 270 ITR 167 (CAL) , WHEREIN THEIR LORDSHIPS HAVE HELD THAT THE ENTIRE AMOUNT PAID AS CESS ON GREEN LEAF IS ELIGIBLE FOR DEDUCTION WHILE COMPUTING THE INCOME UNDER THE ACT AND AFTER THAT APPORTIONMENT IS REQUIRED TO BE M ADE . LAW IS WELL SETTLED THAT THE DECISION OF JURISDICTIONAL HIGH COURT IS BINDING UNLESS THE CONTRARY IS AVAILABLE FROM ANY JUDGMENT OF THE APEX COURT. THE LEARNED DR COULD NOT BRING BEFORE US ANY DECISION OF HONBLE SUPREME COURT CONTRARY TO THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. AFT INDUSTRIES LTD (SUPRA). THEREFORE, WE ARE OF THE CONSIDERED VIEW THAT THE SAID DECISION OF HONBLE JURISDICTIONAL HIGH COURT STILL HOLDS AS GOOD LAW TO BE FOLLOWED BY THE TRIBUNAL AS WELL AS S UBORDINATE COURTS COMING UNDER THE JURISDICTION OF THE JURISDICTIONAL HIGH COURT. THEREFORE, THE LEARNED CIT(A) HAVING DELETED THE IMPUGNED ADDITION BY FOLLOWING THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT, WE DO NOT FIND ANY INFIRMITY IN THE IMPUGNE D ORDER OF THE LEARNED CIT(A). ACCORDINGLY, WE UPHOLD THE SAME AND DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 13.07.2010 SD/ - SD/ - ( . . ) , , (K.K.GUPTA ), ACCOUNTANT MEMBER. ( . . ), ( B.R.MITTAL ), JUDICIAL MEMBER ( ) DATE : 13.7.2010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.899/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : DCIT, CIRCLE 4, KOLKATA 2 / THE RES PONDENT - WEST BENGAL MANUFACTURING CO. P. LTD., 34 RAJA SANTOSH ROAD, KOLKATA 700 027 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE CO PY , / BY ORDER , / DEPUTY REGISTRAR .