M/s. Glass Tech India, Roorkee v. ITO, Roorkee

ITA 1996/DEL/2010 | 2007-2008
Pronouncement Date: 10-03-2011 | Result: Dismissed

Appeal Details

RSA Number 199620114 RSA 2010
Assessee PAN AAFFG4233Q
Bench Delhi
Appeal Number ITA 1996/DEL/2010
Duration Of Justice 10 month(s) 7 day(s)
Appellant M/s. Glass Tech India, Roorkee
Respondent ITO, Roorkee
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 10-03-2011
Date Of Final Hearing 10-03-2011
Next Hearing Date 10-03-2011
Assessment Year 2007-2008
Appeal Filed On 03-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER STAY NO.36/DEL/2010 (ITA NO.1996/DEL/2010) ASSESSMENT YEAR : 2007-08 M/S GLASS TECH INDIA KHASRA NO.162-164 RAIPUR BHAGWANPUR ROORKEE. PAN : AAFFG4233Q VS. ITO WARD 1 ROORKEE. ITA NOS.1996 & 1995/DEL/2010 ASSESSMENT YEAR : 2007-08 M/S GLASS TECH INDIA KHASRA NO.162-164 RAIPUR BHAGWANPUR ROORKEE. PAN : AAFFG4233Q VS. ITO WARD 1 ROORKEE. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SANJAY PURI CIT DR ORDER PER I.P. BANSAL JUDICIAL MEMBER ITA NO.1996/DEL/2010 AND ITA NO.1995/DEL/2010 ARE THE APPEALS FILED BY THE ASSESSEE AND THEY ARE DIRECTED AGAINST THE TWO ORDERS PASSED BY THE CIT (A) DATED 4 TH JANUARY 2010 AND 1 ST JANUARY 2010 RESPECTIVELY FOR ASSESSMENT YEAR 2007-08. THE ORDER DAT ED 4 TH JANUARY 2010 IS IN RESPECT OF ASSESSMENT FRAMED U/S 143 ( 1) OF THE ACT AND THE ORDER DATED 1 ST JANUARY 2010 IS IN RESPECT OF THE ORDER PASSED STAY NO.36/DEL/2010 ITA NOS.1996 & 1995/DEL/2010 2 U/S 154 OF THE INCOME TAX ACT. THE IMPUGNED STAY APP LICATION WAS FILED BY THE ASSESSEE IN RESPECT OF ITA NO.1996/DEL/2010 IN WHICH THE ASSESSEE HAD SOUGHT STAY OF OUTSTANDING DEMAND OF ` 1 86 7 2 061/- OUT OF TOTAL DEMAND OF ` 1 99 58 649/-. 2. VIDE LETTER DATED 16 TH DECEMBER 2010 IT HAS BEEN INFORMED BY THE LEARNED COUNSEL OF THE ASSESSEE THAT THE DEMAND WAS R ESULT OF AN ADJUSTMENT MADE WHILE PROCESSING THE RETURN U/S 143(1) WHEREBY DEDUCTION U/S 80IC WAS DISALLOWED. THE ASSESSEE APART FR OM FILING THE APPEAL AGAINST THE IMPUGNED ORDER HAD ALSO MOVED AN A PPLICATION U/S 119 OF THE INCOME TAX ACT BEFORE CBDT FOR CONDONATI ON OF DELAY FOR FILING THE RETURN. IT IS SUBMITTED THAT THE DEDUCTIO N U/S 80IC WAS DISALLOWED ON THE GROUND OF BELATED FILING OF THE RE TURN AND NOW CBDT VIDE ITS ORDER DATED 12 TH NOVEMBER 2010 HAS CONDONED THE DELAY AND IT HAS BEEN DIRECTED TO ASSESSING OFFICER TO ALLOW THE C LAIM OF THE ASSESSEE U/S 80IC AFTER ENSURING THAT NECESSARY COMPLIANCE OF OTHER PROVISIONS OF THE ACT HAS BEEN MADE AND ALSO AFTER EXAM INING THE ADMISSIBILITY OF THE CLAIM AS PER THE RELEVANT PROVISIO NS. THEREFORE IN VIEW OF THE ORDER OF CBDT DATED 12 TH NOVEMBER 2010 IT IS SUBMITTED BY THE LEARNED AR THAT THE STAY APPLICATION AND THE APPEALS FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS. THE COPY OF THE O RDER OF CBDT IS ENCLOSED WITH THE AFOREMENTIONED APPLICATION. 3. IN THIS VIEW OF THE SITUATION AFTER HEARING LEARN ED DR AND KEEPING IN VIEW THE CONTENTS OF THE ABOVE MENTIONED LETTER FILED BY THE ASSESSEE DATED 16 TH DECEMBER 2010 WE DISMISS THE STAY APPLICATION AS WELL AS THE APPEALS FILED BY THE ASSESSEE ON ACCOUNT OF THEIR HAVING BECOME INFRUCTUOUS. STAY NO.36/DEL/2010 ITA NOS.1996 & 1995/DEL/2010 3 4. IN THE RESULT THE STAY APPLICATIONS AS WELL AS THE A PPEALS FILED BY THE ASSESSEE ARE DISMISSED IN THE MANNER AFORESAID. THE ORDER PRONOUNCED IN THE OPEN COURT ON 10.03.20 11. SD/- SD/- [A.K. GARODIA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 10.03.2011. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT TRUE COPY BY ORDER DEPUTY REGISTRAR ITAT DELHI BENCHES STAY NO.36/DEL/2010 ITA NOS.1996 & 1995/DEL/2010 4 DATE OF DICTATION 10.03.2011 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 10.03.2011 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH