M/s Aarham Softronics, Solan V. DCIT, Circle, Parwanoo

MA 87/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2355 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES A, CHANDIGARH , ! ' # . %.. . & , '( ' BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM M.A. 87/CHD/2018 IN I.T.A. NO.-1058/CHANDI/2016 (ASSESSMENT YEAR-2012-13) / ASSESSEE BY : SHRI VINEET KRISHAN / REVENUE BY : SMT. CHANDER KANTA, SR.DR / DATE OF HEARING : 05.10.2018 / D ATE OF PRONOUNCEMENT : 29.10. 2018 ')/ ORDER PER DIVA SINGH THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE PRAYING FOR RECALL OF THE EX-PARTE ORDER DATED 31.12.2017 IN ITA NO. 1058/CHD/2016 WHEREIN RELYING UPON DECISION OF THE IT AT IN THE CASE OF HYCRON ELECTRONICS V ITO IN ITA 798/CHD/2012 D ATED 27.05.2015, THE APPEAL WAS DISMISSED. 2. THE LD. AR SUBMITTED THAT PRAYER FOR RECALL OF THE SA ID ORDER WAS BASED ON THE DECISION OF THE JURISDICTIONAL HIGH COURT IN TH E CASE OF M/S STOVE CRAFT INDIA VERSUS CIT-V AND OTHERS IN ITA 20 TO 24/2015 WHEREIN ON THE SAID ISSUE, DEDUCTION U/S 80IC WAS HELD TO BE ALLOW ABLE. PRAYER FOR RECALL OF THE ORDER HAD BEEN MADE ON THE BASIS OF JUDGE MENT OF THE [HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF CIT VS SMT. ARUNA LUTHRA (2001) 252 ITR 76 (P&H), HOWEVER IN ALL FAIRNESS, IT WAS CONCEDED THAT THE ISSUE HAS BEEN DECIDED BY THE APEX COURT AGA INST THE ASSESSEE ON SIMILAR FACTS AND CIRCUMSTANCES IN THE CASE OF CIT VS CLA SSIC BINDING INDUSTRIES (2018) 96 TAXMANN.COM 405 (S.C) WHEREIN THE CO NTROVERSY HAS BEEN SET AT REST. M/S AARHAM SOFTRONICS PLOT NO. 30, INDL. AREA, BADDI, DISTT. SOLAN PAN- AALFA1356L ( APPELLANT) VS D CIT , CIRCLE, PARWANOO. (RESPONDENT) M.A. 87/CHD/2018 PAGE 2 OF 2 3. THE LD. SR.DR RELIED UPON DECISION OF THE APEX COURT. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. SINCE THE POSITION OF LAW IS WELL ADDRESSED BY THE DECISION OF THE APEX COURT, ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.10.2018. SD/- SD/- ( . %.. . & ) ( ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( '/ ACCOUNTANT MEMBER ! '/ JUDICIAL MEMBER + , !'#$ %&#/ COPY OF THE ORDER FORWARDED TO : 1. %$''(/ THE APPELLANT - 2. )*'(/ THE RESPONDENT - 3. * * +/ CIT 4. * * + (%$')/ THE CIT(A) 5. #./* 0, * %$'* 0 , 234/5/ DR, ITAT, CHANDIGARH 6. /4 6'/ GUARD FILE / BY ORDER, 7* $8 / ASSISTANT REGISTRAR