DCIT, New Delhi v. M/s. Samtel Color Ltd,, New Delhi

ITA 3734/DEL/2010 | 2007-2008
Pronouncement Date: 22-10-2010 | Result: Dismissed

Appeal Details

RSA Number 373420114 RSA 2010
Assessee PAN AAACS6589D
Bench Delhi
Appeal Number ITA 3734/DEL/2010
Duration Of Justice 2 month(s) 17 day(s)
Appellant DCIT, New Delhi
Respondent M/s. Samtel Color Ltd,, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 22-10-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 22-10-2010
Date Of Final Hearing 07-03-2011
Next Hearing Date 07-03-2011
Assessment Year 2007-2008
Appeal Filed On 05-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G BEFORE HONBLE VICE PRESIDENT SHRI G.E.VEERABHADRAP PA AND SHRI RAJPAL YADAV JUDICIAL MEMBER ITA NO.3734DEL/2010 ASSTT.YEAR: 2007-08 DY. C.I.T. VS M/S SAMTEL COLOR LTD. CIR. 7(1) NEW DELHI. 6 TH FLOOR TDI CENTRE DISTT.CENTRE JASOLA NEW DELHI. (PAN: AAACS6589D) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI KISHORE B DR RESPONDENT BY: SHRI D.C.GARG CA O R D E R PER G.E.VEERABHADRAPPA V.P. THIS APPEAL BY THE REVENUE ARISES FROM THE ORDER DA TED 26.05.2010 OF THE CIT (APPEALS) FOR THE ASSESSMENT YEAR 2007-08. 2. THE ONLY DISPUTE IN THE REVENUES APPEAL RELATE S TO DELETION OF THE ADDITION OF RS 1 57 76 084/- MADE BY THE A.O ON ACC OUNT OF DEPRECIATION ON DEFLECTION YOKE DIVISION. 3. THE ASSESSEE IS ONE OF THE LEADING MANUFACTURIN G COMPANY IN INDIA TO MANUFACTURE COLOR PICTURE TUBES FOR COLOR TELEVISIO N COLOR GUN/HEATER & CATHODES FOR COLOR GUN & DEFLECTION YOKE FOR COLOR PICTURE TUBES IN DIFFERENT SIZE. DURING THE YEAR UNDER CONSIDERATION THERE IS NO CHANGE IN THE NATURE OF ITA NO.3734/DEL/2010 2 BUSINESS OF THE ASSESSEE AS COMPARED TO THE IMMEDIA TE PRECEDING PREVIOUS YEAR. THE ISSUE UNDER CONSIDERATION CAME BEFORE THE CIT(A) FOR 2006-07 WHEREIN DISALLOWANCE MADE BY THE AO WAS DELETED. AS PER IMPUGNED ORDER IT IS ALSO SEEN THAT THIS ISSUE IS REPETITIVELY COM ING EVERY YEAR SINCE ASSESSMENT YEAR 2003-04 AND DISALLOWANCE WAS BEING DELETED IN FIRST APPEAL AS WELL AS BY THE TRIBUNAL. THE CIT(A) AS COULD BE SEEN HAS ONLY FOLLOWED THE DECISION OF THE TRIBUNAL ON THIS ISSUE IN THE A SSESSEES OWN CASE IN ITA NO. 941 942 1796/DEL/2008 AND ITA NO. 2262/DEL/20 09 FOR THE ASSESSMENT YEARS 2003-04 2004-05 2005-06 AND 2006 -07 DATED 18.12.2009 WE DECLINE TO INTERFERE. THE SAME IS UPHELD. 6. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. PRONOUNCED IN OPEN COURT ON 22.10.2010 SD/- SD/- (RAJPAL YADAV) (G.E.VEERABHADRAPPA) JUDICIAL MEMBER VICE PRESIDENT DATED: OCTOBER 22 2010. DRS COPY OF ORDER FORWARDED TO: 1. DY.CIT CIR. 7(1) NEW DELHI. 2. M/S SAMTEL COLOR LTD. 6 TH FLOOR TDI CENTRE DISTT. CENTRE JASOLA NEW DELHI. 3. CIT 4. CIT(A)-X NEW DELHI. 5. DR DY.REGISTRAR ITAT