ITO - 14(3)-2, V. OM EXPORTS,

MA 757/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7036 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: K
• Next Hearing Date: 10-06-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 28-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH K,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI V.D. RAO (JM) M.A.NOS.757 & 758/MUM/2010 (ARISING OUT OF I.T.A.NOS. 5096 & 5097/MUM/2006) (A.YS. 2002-03 & 2003-04) INCOME-TAX OFFICER, WARD 14(3)-2, MUMBAI. VS. M/S. OM EXPORTS, 89, PEERBHOY BLDG., 2 ND FLOOR, PATHAKWADI, MUMBAI-400 002. PAN: AAAFO4928R APPLICANT RESPONDENT APPLICANT BY SHRI P.C. MAURYA. RESPONDENT BY NONE. DATE OF HEARING 26-08-2011 DATE OF PRONOUNCEMENT 26-08-2011 O R D E R PER R.S. SYAL, AM : THESE TWO MISC. APPLICATIONS BY THE DEPARTMENT HAV E BEEN MOVED AGAINST THE ORDER PASSED BY THE TRIBUNAL DATED 11-09-2009 IN ITA NOS.5096 & 5097/MUM/2006 IN RELATION TO ASSTT. YEARS 2002-03 AND 2003-04. 2. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASS ESSEE DESPITE SEVERAL NOTICES ISSUED BY THE REGISTRY AND ALSO THE LAST NOTICE SENT THROUGH THE DEPARTMENT, WHICH HAS BEEN SERVED. EVIDENCE OF SERVICE OF NOTICE HAS BEEN PLACED ON RECORD BY THE LD. D.R. 3. THE LD. D.R. CONTENDED THAT THE TRIBUNAL HAS DEC IDED THE ISSUE ABOUT COMPUTATION OF DEDUCTION U/S.80HHC VIS-A-VIS DEPB BY RESTORING THE MATTER TO THE FILE OF AO FOR TAKING A FRESH DECISION IN ACCORDANCE WITH THE SPECIAL BENCH ORDER IN TOPMAN EXPORTS VS. ITO (2009) 318 ITR (AT) 87 (MUM.) (SB). IT WAS STATED THAT THE SAID DE CISION HAS BEEN REVERSED BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. KA LPATARU COLOUR & CHEMICALS (2010) 328 ITR 415 (BOM.) AND HENCE SUITABLE AMENDMENT BE CARRIED OUT. 4. HAVING HEARD THE LD. D.R. AND PERUSED THE RELEVA NT MATERIAL ON RECORD, WE FIND THAT THE TRIBUNAL HAS FOLLOWED THE SPECIAL BENCH ORDER IN TO PMAN EXPORTS (SUPRA) IN RESTORING THE MATTER TO MA NOS.757 & 758/MUM/20 10 M/S. OM EXPORTS. 2 THE FILE OF AO. THE HONBLE BOMBAY HIGH COURT IN K ALPATARU COLOUR & CHEMICALS (SUPRA) HAS REVERSED SUCH DECISION. UNDER THESE CIRCUMSTANCES, WE MODIFY THE INSTANT ORDER BY RESTORING THE MATTER TO THE FILE OF AO FOR TAKING A FRESH DECISIO N AS PER LAW AFTER ALLOWING A REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. NEEDLES S TO SAY THE ASSESSEE WILL BE AT LIBERTY TO PUT FORTH ANY FURTHER SUBMISSION IN SUPPORT OF ITS CASE . 5. IN THE RESULT, THE MISC. APPLICATIONS ARE ALLOWE D IN THE ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON THE 26TH DA Y OF AUGUST, 2011. SD/- SD/- (V. DURGA RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 26 TH AUGUST, 2011. NG: COPY TO : 1. DEPARTMENT. 2.ASSESSEE. 3 CIT(A)-XV,MUMBAI. 4 CIT,CITY-14,MUMBAI. 5.DR,K BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. MA NOS.757 & 758/MUM/20 10 M/S. OM EXPORTS. 3 DETAILS DATE INITIALS DESIGNATIO N 1. DRAFT DICTATED ON 26-08-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 26-08-2011 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 26-08-2011 SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON 26-08-2011 SR.PS/ 7. FILE SENT TO THE BENCH CLERK 30-08-2011 SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER *