GENERAL MILLS INDIA P.LTD, MUMBAI v. ADDL CIT RG 10(2), MUMBAI

ITA 4274/MUM/2014 | 2005-2006
Pronouncement Date: 25-11-2019 | Result: Allowed

Appeal Details

RSA Number 427419914 RSA 2014
Assessee PAN AAACG1773B
Bench Mumbai
Appeal Number ITA 4274/MUM/2014
Duration Of Justice 5 year(s) 5 month(s) 9 day(s)
Appellant GENERAL MILLS INDIA P.LTD, MUMBAI
Respondent ADDL CIT RG 10(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted G
Tribunal Order Date 25-11-2019
Last Hearing Date 07-03-2018
First Hearing Date 07-03-2018
Assessment Year 2005-2006
Appeal Filed On 16-06-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI SHAMIM YAHYA ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH JUDICIAL MEMBER ITA NOS. 4274 & 6782/MUM/2014 : A.YS : 2005 - 06 & 2006 - 07 GENERAL MILLS INDIA PVT. LTD. 902 VENTURA HIRANANDANI BUSINESS PARK HIRANANDANI GARDENS POWAI MUMBAI 400 076. PAN : AAACG1773B (APPELLANT) VS. ADDL. COMMISSIONER OF INCOME TAX RANGE - 1 0(2 ) MUMBAI (RESPONDENT) APPELLANT BY : SHRI M.P. LOHIA & SHRI HEMEN CHANDARIA RESPONDENT BY : SHRI ANAND MOHAN DATE OF HEARING : 2 8 /08/2019 DATE OF PRONOUNCEMENT : 25 /11/2019 O R D E R PER SHAMIM YAHYA ACCOUNTANT MEMBER THESE ARE APPEALS BY THE ASSESSEE FOR ASSESSMENT YEARS 2005 - 06 AND 2006 - 07 RESPECTIVELY. SINCE THE ISSUES IN BOTH THE ASSESSMENT YEARS ARE COMMON AND CONNECTED THE APPEALS ARE CONSOLIDATED AND DISPOSED OF TOGETHER FOR THE SAKE OF CONVENIENCE. 2 GENERAL MILLS INDIA PVT. LTD. ITA NOS. 4274 & 6782/MUM/2014 ITA NO. 4 274 /MUM/2014 (A.Y : 2005 - 06) : 2. IN THIS APPEAL ASSESSEE HAS RAISED VARIOUS GROUNDS WHICH RELATE TO THE ADDITION S ON ACCOUNT OF SCIENTIFIC RESEARCH BAD DEBT BONUS LEAVE ENCASHMENT ADVERTISEMENT EXPENSES PLANT AND MACHINERY FOREIGN TRAVEL EXPENSES. 3. IN RESPECT OF GROUND NO. 1 ASSESSEE SUBMITS THAT THERE IS DENIAL OF PRINCIPLES OF NATURAL JUSTICE INASMUCH AS THE LEARNED CIT(A) HAS ERRED IN NOT ACCEPTING THE ADDITIONAL EVIDENCE S SUBMITTED BY THE ASSESSEE DURING THE COURSE OF APPELLATE PROCEEDINGS. PURSUANT TO THE ASSESSMENT BY THE ASSESSING OFFICER ASSESSEE RAISED GROUND BEFORE THE LEARNED CIT(A) THAT THE ASSESSING OFFICER HAS ERRED IN NOT GIVING ADEQUATE OPPORTUNITY TO THE ASSESSEE TO PUT FORTH ITS VIEWS AND SUBMIT DOCUMENTS/INFORMAT ION AND HAS CONCLUDED THE ASSESSMENT IN AN IMPROPER MANNER. CONSIDERING THE SUBMISSIONS OF THE ASSESSEE IN THIS REGARD THE LEARNED CIT(A) OBTAINED A REMAND REPORT. HE NOTED THE ASSESSING OFFICERS RESPONSE THAT NUMBER OF OPPORTUNITIES WAS GIVEN TO THE A SSESSEE WHO HAS NOT COMPLIED. THE LEARNED CIT(A) PROCEEDED TO DISMISS THE ADMISSION OF ADDITIONAL EVIDENCES. AGGRIEVED ASSESSEE IS IN APPEAL BEFORE US. 4. UPON HEARING BOTH THE COUNSELS AND PERUSING THE RECORDS IN OUR CONSIDERED OPINION THE INTERESTS OF JUSTICE WOULD BE SERVED IF THE ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE IS ACCEPTED AND THE ISSUE REMITTED TO THE FILE OF THE ASSESSING OFFICER. THE LEARNED COUNSEL FOR THE ASSESSEE HAS GIVEN AN UNDERTAKING THAT HE SHALL BE APPEARING BEFORE THE ASSESSING OFFICER AND COMPLY WITH ALL THE REQUIREMENTS WITHIN TWO MONTHS FROM THE DATE OF OUR 3 GENERAL MILLS INDIA PVT. LTD. ITA NOS. 4274 & 6782/MUM/2014 ORDER. ACCORDINGLY WE DIRECT THE ASSESSING OFFICER TO CONSIDER THE ISSUE AFRESH AFTER CONSIDERING THE ADDITIONAL EVIDENCES SUBMITTED BY THE ASSESSEE. 5. ALL THE GROUNDS RAISED ON MERITS ARE TO BE CONSIDERED IN THE LIGHT OF ADDITIONAL EVIDENCES BEING SUBMITTED EXCEPT GROUNDS RELATED TO PLANT AND MACHINERY DEPRECIATION . HENCE WE ARE NOT DEALING WITH THE MERITS OF OTHER ISSUES RAISED. AS REGARDS DEPRECIATION OF RS.93 36 329/ - CLAIMED ON PLANT AND MACHINERY LYING AT THE PREMISES OF ASSESSEES CO - PACKER IT IS THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT THE SAID ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE. WE DIRECT THE ASSESSING OFFICER TO CONSIDER THIS ISSUE IN THE LIGHT OF SUBMISSIONS OF ASSESSEE IN THIS REGARD. 6. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ITA NO. 6 782 /MUM/2014 (A.Y : 2006 - 07) : 7. IN THIS APPEAL THE ADDITIONS HAVE BEEN SUSTAINED BY THE LEARNED CIT(A) BY REFERRING TO THE CIT(A)S ORDER IN ASSESSMENT YEAR 2005 - 06 IN THIS REGARD. WE HAVE HEARD BOTH THE COUNSELS AND PERUS ED THE RECORDS . AS WE HAVE R EMITTED THE VARIOUS ISSUES TO THE FILE OF ASSESSING OFFICER IN APPEAL FOR ASSESSMENT YEAR 2005 - 06 THE BASIS OF CIT(A) UPHOLDING THE ACTION OF ASSESSING OFFICER IN THIS YEAR DOES NOT SURVIVE. HENCE WE DIRECT THE ASSESSING OFFICER TO CONSIDER THE ISSUE AF RESH AFTER PASSING ORDER FOR ASSESSMENT YEAR 2005 - 06 PURSUANT TO THE ADDITIONAL EVIDENCES THAT MAY BE SUBMITTED BY THE ASSESSEE. WE MAKE IT CLEAR THAT WE ARE NOT ADJUDICATING ABOUT THE MERITS OF THE CASE IN ANY MANNER WHATSOEVER. 4 GENERAL MILLS INDIA PVT. LTD. ITA NOS. 4274 & 6782/MUM/2014 8. IN THE RESULT BOTH THE APPEALS BY THE ASSESSEE STAND ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5 T H NOVEMBER 2019. SD/ - SD/ - (AMARJIT SINGH) JUDICIAL MEMBER (SHAMIM YAHYA) ACCOUNTANT MEMBER MUMBAI DATE : 2 5 T H NOVEMBER 2019 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R K BENCH MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T MUMBAI