UNITECKS PRODUCTS LTD, V. ITO WD 2(3)(4),

MA 846/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3799 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 1997-1998
• Appeal Filed On: 11-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA OJA
• Assessee Lawyers: V P TRIVE DISMT USHA DALAL
• Keywords: Depreciation

Judgement Text

MA NO.846/MUM/2009 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI R S SYAL, AM & SHRI R S PADVEKAR, JM MA NO.846/MUM/2009 ARISING OUT OF ITA NO. 153 & 154/MUM/2003 ) (ASST YEAR 1996-97 & 97-98) UNI TEX PRODUCTS P LTD SAPT BUILDING 18 J N HEREDIA MARG BALLARD ESTATE MUMBAI VS THE INCOME TAX OFFICER WARD 2(3)(4), MUMBAI (AP PLICANT ) (RESPONDENT) PAN ZZZCU 0760G ASSESSEE BY: SHRI V P TRIVE DI/SMT. USHA DALAL REVENUE BY: SHRI VIRENDRA OJA O R D E R PER R S PADVEKAR: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION U/S 254(2) OF THE ACT WITH PLEA THAT WHILE PASSING THE ORDER IN I TA NOS. 153 & 154/MUM/2003 DATED 25.1.2008, INADVERTENTLY IT IS R EMAINED TO MENTION ABOUT THE ALLOWABILITY OF OTHER EXPENSES LIKE ELECT RICITY CHARGES AND SECURITY CHARGES INCURRED IN RESPECT OF THE SAPT BUILDING, T HOUGH SPECIFIC GROUND WAS TAKEN IN THE A.Y. 1997-98 AND HENCE, SAID ORDER NEEDS RECTIFICATION 2 THE ASSESSEE HAS FILED TWO APPEALS FOR THE AYS 19 96-97 AND 97-98 BEING ITA NOS 153/MUM/2003 & 154/MUM/2003 AND BOTH THE APPEALS WERE DISPOSED OFF BY THE TRIBUNAL BY A COMMON ORDER DATED 15.1.2008. THE ASSESSEES GRIEVANCE IS IN RESPECT OF THE APPEAL FO R THE ASSESSMENT YEAR 1997-98. MA NO.846/MUM/2009 2 2.1 IN THE AY 1996-97, THE ASSESSEE HAS PRAYED FOR ALLOWING DEPRECIATION, MAINTENANCE EXPENSES AND LIFT EXPENSES AND SECURITY EXPENSES IN RESPECT OF SAPT BUILDING. 3 SO FAR AS THE AY 1997-98 IS CONCERNED, THE ASSESS EE ALSO PLEADED THAT ELECTRICITY EXPENSES AND SECURITY CHARGES INCURRED IN RESPECT OF THE SAPT BUILDING MAY ALSO BE ALLOWED. THE ASSESSEES PLEA FOR ALLOWING THE DEPRECIATION AND OTHER EXPENSES INCURRED IN THE SAP T BUILDING WAS ALLOWED BY THE TRIBUNAL. THE OPERATIVE PART OF THE ORDER O F THE TRIBUNAL IS IN PARA 18 IN WHICH THERE IS ONLY MENTION ABOUT THE MAINTENANC E AND LIFT EXPENSES OF THE SAPT BUILDING. 4 WE HAVE HEARD THE PARTIES. IN OUR OPINION, THERE IS A MISTAKE APPARENT ON FACE OF THE RECORD AS NO DIRECTION WAS GIVEN FOR ALLOWING THE TWO EXPENSES INCURRED ON THE SAPT BUILDING, ON WHICH SP ECIFIC PLEAD WAS TAKEN IN GROUND NO.4 IN THE APPEAL FOR AY 1997-98. WE, TH EREFORE, RECALL THE ORDER OF THE TRIBUNAL IN ITA NO.1453/154/MUM/2003 DATED 2 5.1.2008 AND RECTIFY THE SAME AS UNDER: 5 AFTER PARA NO.18, THE FOLLOWING PARA IS INSERTED I.E. PARA NO.18A: 18A. IN THE AY 1997-98 IN GROUND NO.4, THE ASSESS EE HAS PLEADED FOR ALLOWING ALSO THE ELECTRICITY EXPENSES AND SECURITY CHARGES IN ADDITION TO THE MAINTENANCE EXPENSES AND LIFT EXPENSES. FOR THE REASONS MENTIONED HEREINABOVE, W E DIRECT THE AO, ALSO TO ALLOW THE ELECTRICITY EXPENSES AND SECU RITY EXPENSES INCURRED IN RESPECT OF THE SAPT BUILDING; AFTER VER IFICATION OF THE BILLS OR INVOICES. THE ASSESSEE IS DIRECTED TO PROD UCE THE RELEVANT EVIDENCES BEFORE THE A.O IN RESPECT OF THE ELECTRIC ITY EXPENSES AND SECURITY CHARGES. 6 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. MA NO.846/MUM/2009 3 ORDER PRONOUNCED ON THE 18 TH , DAY OF JUNE 2010. SD/- SD/- ( R S SYAL ) ACCOUNTANT MEMBER (R S PADVEKAR ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 18 TH , JUNE 010 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI