The Asstt.Commissioner of Income-tax, Jalandhar V. M/s. Aaren Exports, Jalandhar

MA 10/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8898 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-08-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 12-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R L CHHANALIA
• Assessee Lawyers: J S BHASIN
• Section: 80HHC

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A. NO. 10(ASR)/2001 (ARISING OUT OF I.T.A. NO.19(ASR)/2009) ASSESSMENT YEAR:2002-03 PAN : THE DY. COMMR. OF INCOME-TAX, VS. M/S. AAREN EXPORT S, RANGE-II, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.L. CHHANALIA, DR RESPONDENT BY:SH. J.S. BHASIN, ADV. DATE OF HEARING: 24/08/2012 DATE OF PRONOUNCEMENT:24/08/2012 ORDER PER BENCH ; THE DEPARTMENT HAS FILED THE PRESENT MISCELLANEOU S APPLICATION FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 23.10.200 9, PASSED IN ITA NO. 19(ASR)/2009 FOR THE A.Y. 2002-03, ON THE GROUND T HAT THIS TRIBUNAL HAS DIRECTED THE AO TO COMPUTE THE DEDUCTION U/S 80HHC IN VIEW OF THE DECISION OF THE ITAT, SPECIAL BENCH, MUMBAI, IN THE CASE OF M/S. TOPMAN EXPORTS, MUMBAI VS. THE INCOME TAX OFFICER (OSD) 14 (2), MUMBAI, IN 2 ITA NO. 5769/MUM./2006 AND IN THE CASE OF M/S. KAL PATARU COLOURS & CHEMICALS, MUMBAI VS. THE ADDL. C.I.T. CIRCLE 13(2) , MUMBAI, IN ITA NO.5851/MUM/2006, ORDER DATED 11.08.2009, REPORTED AS 42 DTR (BOM.) 193. THE REVENUE FURTHER PLEADED THAT HONBLE JURISDICT IONAL HIGH COURT VIDE ORDER DATED 15.08.2010 IN ITA NO.299 OF 2010 I N THE CASE OF CIT VS. F.C. SONDHI & COMPANY P. LTD; DECIDED THE ISSUE IN FAVOUR OF THE REVENUE, AGREEING WITH THE VIEW TAKEN BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. KALPATARU COLOURS AND CHEMICALS 42 DTR ( BOM.)193. THE REVENUE REQUESTED THAT THE ORDER DATED 23.10.2009 P ASSED BY THIS BENCH (SUPRA) MAY BE RECTIFIED. 2. AFTER HEARING BOTH THE PARTIES, ESPECIALLY THE JUDGMENT CITED BY SH. J.S. BHASIN, THE LD. COUNSEL FOR THE ASSESSEE, IN T HE CASE OF TOPMAN EXPORTS VS. CIT (2012) 247 CTR 353 (SC), WE ARE OF THE VIEW THAT THE HONBLE SUPREME COURT IN THE CASE OF TOPMAN EXPORTS VS. CIT (SUPRA) HAS ALSO UPHELD THE ORDER OF THE ITAT, SPECIAL BENCH, MUMBAI , IN THE CASE OF M/S. TOPMAN EXPORTS, MUMBAI VS. THE INCOME TAX OFFICER ( OSD) 14(2), MUMBAI, IN ITA NO. 5769/MUM./2006. THEREFORE, THE P RESENT APPLICATION OF THE REVENUE IS DISMISSED. 3 3. IN THE RESULT, THE M.A. NO.10(ASR)/2011 OF THE R EVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24TH AUGUST, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH AUGUST, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. AAREN EXPORTS, JALANDHAR. 2. THE DY. C.IT. R-II, JALANDHAR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.