M/s. Om Overseas, Panipat v. Income Tax Officer, Panipat

ITA 2882/DEL/2009 | 2002-2003
Pronouncement Date: 08-07-2011 | Result: Dismissed

Appeal Details

RSA Number 288220114 RSA 2009
Bench Delhi
Appeal Number ITA 2882/DEL/2009
Duration Of Justice 2 year(s) 26 day(s)
Appellant M/s. Om Overseas, Panipat
Respondent Income Tax Officer, Panipat
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-07-2011
Date Of Final Hearing 14-12-2009
Next Hearing Date 14-12-2009
Assessment Year 2002-2003
Appeal Filed On 12-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL ITA NOS. 2722 2724 & 2726(DEL)/2009 ASSESSMENT YEARS: 2000-01 2002-03 & 2004-05 INCOME-TAX OFFICER M/S OM OVE RSEAS WARD-4 PANIPAT. VS. SHIV NAGAR KRISHAN PUAR PANIPAT. ITA NOS. 2881 2882 & 2884(DEL)/2009 ASSESSMENT YEARS: 2000-01 2002-03 & 2004-05 M/S OM OVERSEAS INCOME-TA X OFFICER SHIV NAGAR KRISHAN PUAR VS. WARD-4 PANIPA T. PANIPAT. (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI KISHORE B. SR. DR ASSESSEE BY : SHRI VED JAIN & MS. RANI JAIN C.A. ORDER UNDER SECTION 260(1) PER BENCH IN THIS CASE THE TRIBUNAL HAD PASSED A CONSOL IDATED ORDER FOR ASSESSMENT YEARS 2000-01 TO 2006-07 ON 29.01.201 0 IN RESPECT OF THE APPEALS FILED BY THE REVENUE AND THE ASSESSEE. THE RIVAL PARTIES PREFERRED APPEALS BEFORE HONBLE PUNJAB & HARYAN A HIGH COURT. THE HONBLE COURT PASSED A CONSOLIDATED ORDER IN RESPECT ASSESSMENT YEARS 2000-01 2004-05 IN ITA NOS. 721 689 697 AND 7 08/2010 ON ITA NOS. 2722 2724&2726(DEL)/09 & ITA NOS. 2881 2882&2884(DEL)/09 2 31.01.2011. THE HONBLE COURT MENTIONED SIX GR OUNDS IN ITA NO. 721 OF 2010 WHICH STOOD DECIDED BY THE AFORESAID JUDGMENT. IN PARAGRAPH NO. 7 IT IS MENTIONED THAT QUESTION NOS. (I) TO (III) CANNOT BE HELD TO BE SUBSTANTIAL QUESTIONS OF LAW. THE TRIBUNAL RIGHT LY UPHELD THE FINDING OF THE CIT(APPEALS) FOR ADMITTING ADDITIONAL EVI DENCE UNDER RULE 46A AND GIVING THE ASSESSEE BENEFIT AS PER REVISED REPORT. IT IS FURTHER MENTIONED THAT THE TRIBUNAL CORRECTLY APPRECIATED THE MATERIAL ON RECORD FOR UPHOLDING THE OBJECTIONS OF THE ASSESSEE UNDE R THE HEAD HUMIDIFICATION PLANT AND TRENCHES AND DELETI NG THE ADDITIONS TO THAT EXTENT. THE FINDING SO RECORDED IS A FINDING OF FACT AND IS NOT SHOWN IN ANY MANNER TO BE PERVERSE. THUS THE ORDER OF T HE TRIBUNAL ON THESE GROUNDS STANDS AS IT IS. 2. IN RESPECT OF QUESTION NOS. (IV) TO (VI) IT IS MENTIONED THAT THE MATTER IS COVERED BY THE EARLIER ORDER OF THE COURT DATE D 16.08.2010 IN ITA NO. 299 OF 2010 IN THE CASE OF CIT VS. F.C. SONDHI & CO. (P) LTD. REMANDING THESE ISSUES FOR FRESH DECISION BY THE TRIBUNAL . IN VIEW OF THIS ORDER THESE GROUNDS HAVE BEEN REMITTED TO THE TRIBUNAL F OR FRESH DECISION. ITA NOS. 2722 2724&2726(DEL)/09 & ITA NOS. 2881 2882&2884(DEL)/09 3 2. IN THE COURSE OF HEARING BEFORE US THE AFORESAI D DECISION HAS BEEN PLACED ON RECORD BY THE LD. COUNSEL FOR THE AS SESSEE. IT IS SUBMITTED THAT THE HONBLE COURT REFERRED TO THE DECISION OF HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. KALPATARU COLOURS & CHEMICALS (2010) 42 DTR (BOM.) 193. AFTER HEARING THE PARTIES THE C OURT EXPRESSED AGREEMENT WITH THE VIEW TAKEN BY THE HONBLE BOM BAY HIGH COURT IN THE AFORESAID DECISION. THEREFORE THE QUESTIONS PROP OSED STOOD ANSWERED ACCORDINGLY AND THE MATTER WAS REMITTED TO THE INCOME-TAX APPELLATE TRIBUNAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. IT IS FURTHER SUBMITTED THAT THE COMPUTATION OF DEDUCTION U/S 8 0HHC CLAIMED BY THE ASSESSEE HAS NOT BEEN EXAMINED BY THE LOWER AUT HORITIES IN ACCORDANCE WITH THE AFORESAID DECISION IN THE CASE OF KAL PATARU COLOURS & CHEMICALS. THEREFORE IT IS URGED THAT THE MATTE R MAY BE RESTORED TO THE FILE OF THE AO TO EXAMINE THE WHOLE ISSUE AGAIN A ND DECIDE IT AS PER LAW. THE LD. D.R. HAD NO OBJECTION TO THIS COURSE OF ACTION. 3. IT IS SEEN THAT THE AFORESAID DECISION HAS BEEN MADE APPLICABLE IN RESPECT OF ITA NOS. 2722(DEL)/2009 2881(DEL)/2009 AND 2884(DEL)/2009. ITA NOS. 2722 2724&2726(DEL)/09 & ITA NOS. 2881 2882&2884(DEL)/09 4 4. FURTHER THE HONBLE COURT DISPOSED OFF TH E APPEALS IN ITA NOS. 698 AND 718 OF 2010 PERTAINING TO ASSESSMENT YEA R 2002-03 VIDE ORDER DATED 16.08.2010. THESE APPEALS INVOLVE 7 QUESTI ONS. IN REGARD TO QUESTION NOS. (I) TO (IV) IT IS HELD THAT THESE CANNOT BE SAID TO BE SUBSTANTIAL QUESTIONS OF LAW. IN VIEW THEREOF TH E ORDER OF THE TRIBUNAL STANDS AS IT IS. 4.1 IN REGARD TO QUESTION NOS. (V) TO (VII) THE MATTER HAS BEEN RESTORED TO THE FILE OF THE TRIBUNAL FOR FRESH DECISION IN ACCORDANCE WITH THE EARLIER DECISION OF THE COURT IN THE CASE OF F.C. SONDHI & CO. (P) LTD. (SUPRA). THUS THE DECISION IN THESE APPEALS IS THE SAME AS IN THE APPEALS FOR ASSESSMENT YEARS 2000-01 AND 2004-05. 4.2 THE SUBMISSIONS OF RIVAL PARTIES ARE THE SA ME AS DISCUSSED EARLIER THAT THE MATTER MAY BE RESTORED TO THE FILE OF THE AO FOR FRESH DECISION IN ACCORDANCE WITH LAW. 5. HAVING CONSIDERED THE DECISION OF THE HONBL E HIGH COURT IN THESE APPEALS AND THE SUBMISSIONS MADE BEFORE US THE MA TTER REGARDING ITA NOS. 2722 2724&2726(DEL)/09 & ITA NOS. 2881 2882&2884(DEL)/09 5 DEDUCTION U/S 80HHC IS RESTORED TO THE FILE OF T HE AO FOR RE-ADJUDICATION IN THE LIGHT OF THE DECISION IN THE CASE OF K ALPATARU COLOURS & CHEMICALS AND F.C. SONDHI & COMPANY (P) LTD. (SUPR A) FOR THE AFORESAID THREE YEARS. THE DECISION OF THE TRIBUNAL IN REGARD TO OTHER GROUNDS STANDS AS IT IS. 5. THE APPEALS ARE DISPOSED OFF ACCORDINGLY. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT ON 8 JULY 2011. SD/- SD/- (RAJPAL YADAV) (K.G. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE OF ORDER: 08.07.2011. SP SATIA COPY OF THE ORDER UNDER SECTION 260(1) FORWARDED TO:- M/S OM OVERSEAS PANIPT. ITO WARD-4 PANIPAT. CIT CIT(APPEALS) THE DR ITAT NEW DELHI. ASSISTANT REGISTRAR.