Crown Beers India Private Limited, Hyderabad, Hyderabad V. DCIT, Circle-1(2), Hyderabad, Hyderabad

MA 75/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6062 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 24-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘A’ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) M.A.Nos.75 & 76/Hyd/2021 (In ITA Nos.589 & 633/Hyd/2017) (Assessment Years : 2010-11 & 2011-12) M/s. Crown Beers India Pvt. Ltd., Hyderabad. PAN AACCC9946Q .....Appellant. Vs. Dy. Commissioner of Income Tax, Circle 1(2), Hyderabad. .....Respondent. Appellant By : Shri Sumant Karlapudi. (A.R.) Respondent By : Shri Rajendra Kumar. (D.R.) Date of Hearing : 26.11.2021. Date of Pronouncement : 20.12.2021. O R D E R Per Shri S.S. Godara, J.M. : These assessee’s twin Miscellaneous Applications filed u/s.254(2) of the Income Tax Act, 1961 ('the Act') seek to recall/rectify the tribunal’s common order dt.28.05.2021. Heard both the parties. Case files perused. 2 M.A. Nos.75 & 76/Hyd/2021 2. Coming to assessee's former MA No.75/Hyd/2021 preferred in Revenue’s main appeal ITA No.589/Hyd/2017, learned counsel states at the Bar that he is not pressing for the same. Its MA No.75/Hyd/2021 is rejected accordingly. M.A. No.76/Hyd/2017 in ITA No.633/Hyd/2017. 3. Learned counsel is fair enough again in not pressing for the assessee's former relief regarding disallowance of Rs.9.37 lakhs. The same is rejected accordingly. 4. Mr. Sumant then invites our attention to the assessee's second substantive ground in its corresponding main appeal ITA 633/Hyd/2017 seeking to reverse the CIT(A)’s action partly confirming disallowance of Rs.23,09,96,542 to the extent of Rs.13,09,96,542 thereby granting part relief of Rs.10 Crores only under thehead sales and marketing expenditure. We notice at this stage that we have already restored back the Revenue’s corresponding substantive grievance in ITA No.589/Hyd/2017 (supra) back to the CIT(A) for his afresh adjudication. We thus follow the very course of action herein as well by adopting jujdicial 3 M.A. Nos.75 & 76/Hyd/2021 consistency. This assessee's M.A. No.76/Hyd/2021 as well as main appeal ITA No.633/Hyd/2017 are partly accepted for statistical purposes to this limited extent in above terms. No other ground or argument has been pressed before us. 5. This assessee's former M.A. No.75/Hyd/2021 is dismissed and latter M.A. No.76/Hyd/2021 as well as the corresponding main appeal ITA No.633/Hyd/2021 are partly allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 20th Dec., 2021. Sd/- Sd/- (L.P. SAHU) (S.S. GODARA) Accountant Member Judicial Member Hyderabad, Dt.20.12.2021. * Reddy gp Copy to : 1. M/s. Crown Beers India Pvt. Ltd., 510/511, Minerva House, S.D. Road, Secunderabad-500 003 2. DCIT, Circle 1(2), Hyderabad / ACIT, Range 1, Hyderabad. 3. Pr. C I T-1, Hyderabad. 4. CIT(Appeals)-1, Hyderabad. 5. DR, ITAT, Hyderabad. 6. Guard File. 4 M.A. Nos.75 & 76/Hyd/2021 By Order Sr. Pvt. Secretary, ITAT, Hyderabad.