Matrix Telecom Pvt. Ltd., Baroda V. The ACIT., Circle-4, Baroda

MA 251/AHD/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6141 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1999-2000
• Appeal Filed On: 29-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANISHA
• Section: 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD C BENCH (BEFORE S/SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND A.N. PAHUJA, ACCOUNTANT MEMBER) MA NOS.251, 252 AND 254/AHD/2009 IN ITA NOS.1278, 1279 AND 1335/AHD/2007 [ASSTT. YEAR : 1999-2000, 2000-2001 AND 2001-2002] MATRIX TELECOM PVT. LTD. C-1/394, GIDC ESTATE MAKARPURA, BARODA. VS. DCIT, CIR.4(1) BARODA. (APPELLANT) (RESPONDENT) ASSESSEE BY : MS.URVASHI SHODHAN REVENUE BY : SHRI R.K. DHANISHA O R D E R PER MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER: ALL THESE THREE MISC. PETITIONS HAVE BEEN FILED BY THE ASSESS EE, THROUGH WHICH THE ONLY CONTENTION WAS THAT THE GROUND NO.4 AS RAISED BEFOR E THE TRIBUNAL COULD NOT BE DECIDED VIDE ORDER DATED 13/7/2007. FOR READY REFER ENCE GROUND NO.4 AS RAISED IN THE GROUNDS OF THE APPEAL READS AS UNDER: 4. THE LD.CIT HAS ERRED IN LAW AND ON FACTS OF APP ELLANTS CASE IN ESTIMATING THE INCOME EARNED ON REPAIR & LABOUR CHA RGES RECEIPTS FOR THE PURPOSE OF DISALLOWING THE DEDUCTION UNDER SECT ION 80IB OF THE ACT. YOUR APPELLANT MOST HUMBLY SUBMITS THAT ON THE FACT S AND CIRCUMSTANCES OF ITS CASE AND IN LAW THE LEARNED DY. COMMISSIONER OUGHT TO HAVE CONSIDERED THE ACTUAL INCOME EARNED FOR THE PURPOSE OF DISALLOWING DEDUCTION UNDER SECTION 80IB OF THE ACT. 2. AFTER HEARING THE SUBMISSIONS OF BOTH THE SIDES, IT IS WORTH TO MENTION THAT IN ASSESSEES OWN CASE FOR A.Y.2004-2005 AND 2 003-2004 ON IDENTICAL FACTS, ONE MA WAS DECIDED VIDE ORDER DATED 8/10/201 0 BEARING MA NO.253 & 255/AHD/2009 (ARISING OUT OF ITA NO.1280 & 2827/AHD /2007) AND THEREIN THE SAID PLEA OF THE ASSESSEE HAS BEEN ACCEPTED VIDE PA RA-3 REPRODUCED BELOW: 3. AFTER HEARING THE RIVAL CONTENTIONS, WE FIND TH AT THE TRIBUNAL HAS MA NOS.251, 252 AND 254/AHD/2009 -2- COMMITTED AN ERROR APPARENT FROM RECORD AS GROUND N O.2 IS NOT ADJUDICATED. WE FURTHER FIND THAT THE PLEA OF THE A SSESSEE THAT ONLY ACTUAL INCOME EARNED FROM THE REPAIR AND LABOUR CHA RGES SHOULD HAVE BEEN IGNORED FOR THE PURPOSES OF COMPUTATION O F DEDUCTION U/S.801B OF THE ACT. IN VIEW OF THE ABOVE, WE SET A SIDE THIS ISSUE TO THE FILE OF ASSESSING OFFICER TO RE-COMPUTE THE DED UCTION AFTER VERIFYING THE ACTUAL INCOME EARNED FROM REPAIR AND LABOUR CHARGES AND DECIDE THE ISSUE. ACCORDINGLY, QUA GROUND NO.2 WE RECALL THE ORDER AND SET ASIDE THE SAME TO THE FILE OF ASSESSI NG OFFICER. 3. ONCE A VIEW HAS ALREADY BEEN TAKEN BY RESPECTED CO-ORDINATE BENCH AND ON IDENTICAL FACTS MA HAS ALREADY BEEN ALLOWED WITH CERTAIN DIRECTIONS TO SET ASIDE THE ISSUE TO THE FILE OF THE AO TO RE-COMPUTE THE DEDUCTION, THEREFORE, ON THE SAME LINE, FOR THE YEARS NOW INVOLVED, THE MATT ER IS HEREBY RESTORED TO BE DECIDED AFRESH AS PER THE DIRECTIONS . 4. IN THE RESULT, ALL THE MAS. ARE THEREFORE ALLOWE D. ORDER PRONOUNCED IN OPEN COURT ON 11 TH FEBRUARY, 2011. SD/- SD/- (A.N. PAHUJA) ACCOUNTANT MEMBER (MUKUL KR. SHRAWAT) JUDICIAL MEMBER PLACE : AHMEDABAD DATE : 11-02-2011 COPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD