Jt. Commissioner Of Income Tax, Palanpur V. M/s. Jyotindra International, Banaskantha

MA 50/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0603 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P MEENA
• Keywords: Rule of consistency

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 50/AHD/2020 (IN ITA NO. 817/AHD/2015) (ASSESSMENT YEAR: 2010-11) THE DY. CIT, B.K. CIRCLE, PALANPUR (B.K.) V/S M/S JYOTINDRA INTERNATIONAL JYOTINDRA GROUP COMPOUND HIGHWAY, PALANPUR PAN NO. AABFT6484E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R. P. MEENA, SR. D.R. RESPONDENT BY : MS. URVASHI SHODHAN, A.R. ( )/ ORDER DATE OF HEARING : 18 -12-2020 DATE OF PRONOUNCEMENT : 18 -12-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE WHEREIN IT IS MENTIONED THAT THE ASSESSEE FURTHER FILED AN APPEAL BEFORE THE HON'BLE ITAT. THE HON'BLE TRIBUNAL VIDE APPELLATE ORDER NO. ITA NO. 817/AHD/2017 DATED 21.08.2019 M.A. NO. 50/AHD/2020 . A.Y. 2010-11 2 ALLOWED THE APPEAL OF THE ASSESSEE ON SAID ISSUE AND DELETED THE DISALLOWANCE MADE BY AO ON ACCOUNT OF MILLING EXPENSES OF RS.36,48,850/- AND HELD THAT: ' IDENTICAL DISALLOWANCE MADE IN EARLIER YEAR IN ASESSEE'S OWN CASE FOR SIMILAR REASON AND IDENTICAL FACTS AND SAME WERE DELETED BY THE PREDECESSOR OF THE ID. CIT(A)FOR ASSESSMENT YEAR 2008-09 AS ALSO IN A. Y. 2009-10. 10. IN SUPPORT OF ITS CONTENTION, ASSESSEE ALSO FILED A COPY OF THE ORDER OF THE ID. CIT(A). THE REVENUE HAS NOT PREFERRED ANY APPEAL AGAINST THE SAID ORDER, MEANING THEREBY THAT ORDER OF ID. CIT(A) GOT FINALITY. THUS, ON THE PRINCIPLE OF CONSISTENCY, WE ALLOW THIS GROUND OF APPEAL AND DIRECT THE A.O. TO ALLOW MILLING EXPENSES OF RS.36,48,850/ INCURRED FOR JOB WORK ASSIGNED M'S JYOTINDRA INDUSTRIES TREATING THEM AS GENUINE. ' 2. THE DECISION OF THE HON'BLE TRIBUNAL IS NOT ACCEPTABLE AS IN EARLIER YEARS I.E. A.Y. 2008-09 AND A.Y. 2009-10, AGAINST THE DECISION OF LD. CIT, DEPARTMENT HAS PREFERRED APPEAL BEFORE THE HON'BLE ITAT. IN THESE APPEALS I.E. IN APPEAL NO. I.T.A NO.2914/AHD/2011 & C.O. NO.4/AHD/2012 FOR A.Y. 2008-09 AND APPEAL NO. I.T.A NO.2148/AHD/2012 & C.O. NO.218/AHD/2012 FOR A.Y. 2009-10, HON'BLE ITAT HAS CONFIRMED THE ADDITION MADE BY THE AO ON THE ISSUE OF MILLING EXPENSES. AGAINST THE SAID ORDER OF HON'BLE ITAT, ASSESSEE FILED AN M. A. (MISCELLANEOUS APPLICATION) NO.80 & 81/AHD/2015 FOR BOTH THE YEARS ON THIS ISSUE (AND OTHER ISSUES ALSO). M. A. OF THE ASSESSEE FOR BOTH THE YEARS WERE ALSO DISMISSED BY HON'BLE ITAT VIDE ORDER DATED 21.08.2017. THUS, THE ISSUE OF MILLING EXPENSES HAS BEEN CONFIRMED BY HON'BLE ITAT IN THE CASE OF ASSESSEE FOR A.Y. 2008-09 AND 2009-10. 3. WE ARE AGREE WITH THE CONTENTION OF THE REVENUE AND THERE WAS INADVERTENT ERROR IN THE ORDER PASSED BY THE TRIBUNAL. AS CORRECT FACTS OF THE CASE NOT MENTIONED THEREIN M.A. NO. 50/AHD/2020 . A.Y. 2010-11 3 4. ON THE OTHER HAND, LD. A.R. ON BEHALF OF THE ASSESSE STATED THAT ASSESSE WANTS TO AVAIL BENEFIT OF VIVAD SE VISHWAS SCHEME IN THIS MATTER. SO IN VIEW OF THE ABOVE, WE RECALLED ORDER DATED 21/08/2019. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED AND REGISTRY IS DIRECTED TO FIX THIS MATTER ON 28/12/2020. ORDER PRONOUNCED IN OPEN COURT ON 18- 12- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 18 /12/2020 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD