ALPS Industries Ltd.,, v. DCIT, Circle-1,,

ITA 1029/DEL/2005 | 1991-1992
Pronouncement Date: 06-12-2010 | Result: Dismissed

Appeal Details

RSA Number 102920114 RSA 2005
Assessee PAN AAACA7569D
Bench Delhi
Appeal Number ITA 1029/DEL/2005
Duration Of Justice 5 year(s) 9 month(s) 3 day(s)
Appellant ALPS Industries Ltd.,,
Respondent DCIT, Circle-1,,
Appeal Type Income Tax Appeal
Pronouncement Date 06-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 06-12-2010
Date Of Final Hearing 06-12-2010
Next Hearing Date 06-12-2010
Assessment Year 1991-1992
Appeal Filed On 03-03-2005
Judgment Text
ITA NOS. 2567 2568 2569/DEL/2005 & ITA NOS. 1027 1029 &1030 /DEL/2005 A.YRS. 1991 TO 94 & 93-94 91-92 & 92-93 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI R.P. TOLANI JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER I.T.A. NOS. 2567 TO 2569/DEL/2005 A.YRS. : 1991-92 1992-93 & 1993-94. AND ITA NOS. 1027 1029 & 1030/DEL/2005 A.YRS. 1993-94 1991-92 & 1992-93 M/S ALPS INDUSTRIES LTD. C/O M/S R.K. GOVIL & CO. CA 4 KIRAN ENCLAVE G.T. ROAD GHAZIABAD (PAN/GIR NO. : AAACA7569D) VS. DEPUTY COMMISSIONER OF INCOME TAX C-1 CGO COMPLEX I HAPUR CHUNGI GHAZIABAD AND AND AND AND COMMISSIONER OF INCOME TAX GHAZIABAD (APPELLANT ) (APPELLANT ) (APPELLANT ) (APPELLANT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) (RESPONDENT ) ASSEESSEE BY : SH. ANOOP SHARMA & SH. M.K. GIRI ADVOCATES DEPARTMENT BY : SHRI MOHNISH VERMA C.I.T.(D.R.) ORDER ORDER ORDER ORDER PER PER PER PER BENCH BENCH BENCH BENCH THE APPEALS NO. 2567 TO 2569 HAVE BEEN FILED BY TH E ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR ASSESSMENT YEARS 1991-92 TO 1993-94 WHEREIN LD. COM MISSIONER OF INCOME TAX (APPEALS) HAS DISMISSED THE APPEALS AGAIN ST ORDER PASSED U/S 154 OF THE IT ACT AND APPEALS NO. 1027 1029 & 1030 PERTAINS TO ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX ( APPEALS) U/S 263 ITA NOS. 2567 2568 2569/DEL/2005 & ITA NOS. 1027 1029 &1030 /DEL/2005 A.YRS. 1991 TO 94 & 93-94 91-92 & 92-93 2 OF THE IT ACT FOR ASSESSMENT YEAR 93-94 91-92 & 9 2-93 RESPECTIVELY. SINCE THE ISSUES ARE COMMON AND CONNECTED THEY ARE B EING DISPOSED OFF BY THIS COMMON ORDER. 2. IN THIS CASE THE ASSESSMENT ORDER WAS PASSED U/S 143(3) OF THE IT ACT. SUBSEQUENTLY ASSESSEE FILED THE APPLICATION S U/S 264 BEFORE THE LD. COMMISSIONER OF INCOME TAX WHO GRANTED THE ASSES SEE DEDUCTION U/S. 80I WHICH WAS NOT CLAIMED BY THE ASSESSEE IN T HE RETURN. IN CONSEQUENCE TO THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX ORDER U/S 154 WAS PASSED WHEREIN RELIEF U/S 80I WAS ALLOWED BUT INTEREST U/S 244A WAS NOT GRANTED. ASSESSEE FILE D APPEAL U/S. 154 FOR GRANT OF INTEREST U/S 244A. VIDE ORDER DATED 12.8. 1999 THE ABOVE APPLICATION WAS REJECTED U/S. 154 AND INTEREST U/S 2 44A WAS NOT GIVEN. SUBSEQUENTLY ON 24.2.2003 ANOTHER APPLICATION U/S 154 WAS MOVED FOR 244A INTEREST. VIDE 154 ORDER DATED 28.2.2003 ASS ESSING OFFICER GRANTED INTEREST U/S 244A. LATER ON 29.7.2004 THE A SSESSING OFFICER RECTIFIED THE ORDER U/S 154 AND THE EARLIER INTERES T GRANTED U/S. 244A WAS WITHDRAWN. ON 12.8.2004 ASSESSEE FILED APPEAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AGAINST THE ORDE R OF THE ASSESSING OFFICER WITHDRAWING INTEREST VIDE ORDER DATED 29.7.2004. 2.1 ON 3.9.2004 LD. COMMISSIONER OF INCOME TAX ISSUE D NOTICES U/S 263 FOR REVISING ASSESSING OFFICERS ORDER US/ 154 DATED 28.2.2003. 2.2 ON 31.1.2005 ORDER U/S 263 WAS PASSED CANCELLIN G ASSESSING OFFICERS ORDER U/S 154 DATED 28.2.2003. 2.3 ON 1.2.2005 LD. COMMISSIONER OF INCOME TAX (APPEA LS) DISMISSED THE APPEALS FILED BY ASSESSEE BEFORE HIM AS INFRUCTUOUS AS ORDER U/S 263 WAS PASSED. IN THE ABOVE FACTUAL BACKGROUND WHICH ITA NOS. 2567 2568 2569/DEL/2005 & ITA NOS. 1027 1029 &1030 /DEL/2005 A.YRS. 1991 TO 94 & 93-94 91-92 & 92-93 3 HAVE NOT BEEN DISPUTED BY ANY OF THE PARTIES LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ORDER U/S 263 BY WAY OF WHICH ASSESSING OFFICERS ORDER DATED 28.2.2003 HAS BEEN CANCELLE D PERTAIN TO AN ORDER WHICH WAS NO LONGER IN EXISTENCE. AS VIDE ORD ER DATED 29.7.2004 THE ASSESSING OFFICER HAS ALREADY RECTIFIED HIS OR DER AND WITHDRAWN THE INTEREST GRANTED EARLIER. HENCE HE CLAIMED THAT ORDER U/S 263 WAS BASED ON WRONG MATERIAL AND DESERVES TO BE SET ASID E. 2.4 HE FURTHER SUBMITTED THAT LD. COMMISSIONER OF IN COME TAX (APPEALS) HAS DISMISSED THE APPEAL FILED BEFORE HIM AGAINST ASSESSING OFFICERS ORDER DATED 29.7.2004 BY WAY OF WHICH ASS ESSING OFFICER HAS WITHDRAWN THE INTEREST U/S 144A OF THE ACT. THE REA SONING GIVEN BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS THAT ORDE R U/S 263 HAS BEEN PASSED. HENCE THESE APPEALS ARE INFRUCTUOUS. HOWEVER LD. COUNSEL OF THE ASSESSEE HAS POINTED OUT THAT WHILE 263 ORDER WAS PASSED IN CONNECTION WITH ORDER DATED 28.2.2003 WH ICH WAS NO LONGER IN EXISTENCE AS VIDE FURTHER ORDER DATED 29.7.2004 INTEREST U/S 244A WAS ALREADY WITHDRAWN BY THE ASSESSING OFFICER. HEN CE LD. COUNSEL PRAYED THAT 263 ORDER IN THIS CASE NEEDS TO BE SET ASIDE. HE FURTHER SUBMITTED THAT AS REGARDS THE DISMISSAL OF APPEAL BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) VIDE ORDER DATE D 1.2.2005 BY HOLDING THAT THE APPEAL AGAINST ORDER DATED 29.7.20 04 IS INFRUCTUOUS AS ORDER U/S 263 HAS BEEN PASSED IS FACTUALLY WRONG AS ORDER U/S 263 WAS PASSED AGAINST ORDER DATED 28.2.2003 WHILE THE APP EAL BEFORE THE LD. COMMISSIONER OF INCOME TAX (APPEALS) WAS FILED AGAIN ST THE ORDER DATED 29.7.2004. 3. IN THIS FACTUAL BACKGROUND BOTH THE COUNSEL FAIR LY AGREED THAT THE LD. COMMISSIONER OF INCOME TAX (APPEALS)S ORDER U/S 263 DESERVES TO ITA NOS. 2567 2568 2569/DEL/2005 & ITA NOS. 1027 1029 &1030 /DEL/2005 A.YRS. 1991 TO 94 & 93-94 91-92 & 92-93 4 BE CANCELLED AND THE APPEALS BEFORE THE LD. COMMISSI ONER OF INCOME TAX (APPEALS) WHICH HAVE BEEN DISMISSED AS INFRUCTU OUS SHOULD BE REMITTED BACK TO THE FILES OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) TO CONSIDER THE SAME ON MERITS. UPON C AREFUL CONSIDERATION WE FIND THAT THE ABOVE PROPOSITION I S JUSTIFIED AND AS PER LAW. ACCORDINGLY WE HOLD THAT LD. COMMISSIONER OF INCOME TAX (APPEALS)S ORDER U/S 263 FOR A.Y.RS. 1991-92 TO 19 93-94 STANDS DISMISSED AND LD. COMMISSIONER OF INCOME TAX (APPEALS )S ORDERS FOR A.Y.RS. 1991-92 TO 1993-94 IS SET ASIDE AND THE MATT ER REMITTED TO HIS FILES TO CONSIDER THE SAME ON MERITS. 4. IN THE RESULT THE ITA NOS. 1027 1029 & 1030/DE L/2005 STAND DISMISSED AND ITA NOS. 2567 2568 & 2569/DEL/2005 A RE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06/12/2010 UP ON CONCLUSION OF HEARING. SD/- SD/- [ [[ [R.P. TOLANI R.P. TOLANI R.P. TOLANI R.P. TOLANI] ]] ] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] [SHAMIM YAHYA] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER DATE 06/12/2010 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES