Deputy Commissioner of Income-tax, V. Behr India Ltd., Pune

MA 27/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3516 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2015
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 10-06-2015
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: R D ONKAR
• Keywords: Revenue expenditure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . /MA NO. 27 /PN/ 20 15 ARISING OUT OF ITA NO S . 647 & 648 /PN/ 20 13 / ASSESSMENT YEAR S : 200 7 - 0 8 & 2008 - 09 THE DY . COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE APPLICANT VS. BEHR INDIA LIMITED, 29, MILESTONE, PUNE NASIK HIGHWAY, VIL KU RULI, TAL. KHED, PUNE - 410501 RESPONDENT APPLICANT BY : SHRI RAJESH DAMOR RESPONDENT BY : SHRI R.D. ONKAR / DATE OF HEARING : 1 4 .0 8 .2015 / DATE OF PRONOUNCEMENT: 26 .0 8 .2015 / ORDER PER S USHMA CHOWLA , JM : THE APPLICANT REVENUE VIDE THE PRESENT MISCELLANEOUS A PPLICATION IS AGGRIEVED BY THE ORDER OF TRIBUNAL DATED 30.09.2014 IN NOT ADJUDICATING THE GROUND OF APPEAL NO.2 RAISED IN A SSESSMENT YEAR 2007 - 08 IN ITA NO. 647/PN/2013 AND IN ASSESSM ENT YEAR 2008 - 09 IN ITA NO.648/PN/2013 I.E. IN RESPECT OF DISALLOWANCE OF PRODUCT DEVELOPMENT EXPENSES IN THE APPEAL FILED BY THE REVENUE. 2 M A NO. 27 /PN/20 15 ARISING O UT OF ITA NO S . 647 & 648 /PN/ 20 1 3 2. THE PERUSAL OF ORDER OF THE TRIBUNAL (SUPRA) DATED 30.09.2014 REFLECTS THAT BY AN ERROR THE SAID GROUND OF APPEA L NO.2 RAISED BY THE REV ENUE IN ASSESSMENT YEARS 2007 - 08 AND 2008 - 09 HAVE NOT BEEN ADJUDICATED. HOWEVER, WHILE DECIDING THE APPEAL OF THE ASSESSEE IN ITA NO.1376/PN/2010 RELATING TO ASSESSMENT YEAR 2006 - 07, SIMILAR ISSUE WAS RAISED BY THE ASSESSEE AND THE MATTER HAS BEEN REMITTED BACK TO THE FILE OF ASSESSING OFFICER. 3. IN VIEW OF THE SAID MISTAKE HAVING BEEN CREPT IN THE ORDER OF TRIBUNAL, WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. HOWEVER, SINCE SIMILAR ISSUE WAS RAISED BY THE ASSESS EE IN ITS APPEAL RELATING TO ASSESSMENT YEAR 2006 - 07 AND THE TRIBUNAL VIDE PARA 4 AT PAGE 13 HAD REMITTED THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER WITH DIRECTION TO DECIDE THE SAID ISSUE AS PER FACT AND LAW, AFTER PROVIDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. THE SAID DIRECTIONS WERE GIVEN PURSUANT TO THE ORDER OF TRIBUNAL IN ASSESSEES OWN CASE FOR ASSESSMENT YEARS 2001 - 02, 2004 - 05 AND 2005 - 06. FOLLOWING THE SAME PARITY OF REASONING AND THE ISSUE RAISED BY THE REVENUE BEING SAME I.E. AGAINS T THE DIRECTION OF CIT(A) IN ALLOWING THE PRODUCT DEVELOPMENT EXPENSES AS REVENUE EXPENDITURE, WE REMIT THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER TO DECIDE THE SAME IN LINE WITH THE DIRECTIONS OF TRIBUNAL IN EARLIER YEARS. CONSEQUENTLY, GROUND OF AP PEAL NO.2 RAISED BY THE REVENUE IN ASSESSMENT YEARS 2007 - 08 AND 2008 - 09 ARE ALLOWED FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED AS INDICATED ABOVE . ORDER P RONOUNCED ON THIS THE 26 TH DAY OF AUGUST , 201 5 . SD/ - SD/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 26 TH AUGUST, 2015 . GCVSR 3 M A NO. 27 /PN/20 15 ARISING O UT OF ITA NO S . 647 & 648 /PN/ 20 1 3 / COPY OF THE ORDER IS FORWARDED TO : 1 ) THE APPLICANT ; 2 ) THE RESPONDENT ; 3 ) THE CIT(A) - I T/TP , PUNE ; 4 ) THE DIT(TP/IT), PUNE; 5 ) THE CIT - V , PUNE ; 6 ) THE DR A BENCH, I.T.A.T., PUNE; 7 ) GUARD FILE. / BY ORDER, // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE