GLOBAL E SERVICES P. LTD, MUMBAI v. ASST CIT 9(1), MUMBAI

G IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI . . . . . . . . ! ! ! ! '!! '!! '!! '!! ! ! ! ! # # # # BEFORE SHRI R.C. SHARMA ACCOUNTANT MEMBER AND SHRI VIVEK VARMA JUDICIAL MEMBER ITA NO. : 5165/MUM/2013 (ASSESSMENT YEAR: 2010-11) GLOBAL E SERVICES PVT LTD C/O D C BOTHRA & CO. (CA0 297 TARDEO ROAD WILLIE MANSION OPP. BANK OF INDIA NANA CHOWK MUMBAI -400 007 $ .: PAN: AAACT 5168 P VS ACIT 9(1) AAYAKAR BHAVAN ROOM NO. 262 2 ND FLOOR M K ROAD MUMBAI -400 020 $& (APPELLANT) '($& (RESPONDENT) APPELLANT BY : SHRI RAJKUMAR SINGH RESPONDENT BY : SHRI R N DSOUZA )!*+ /DATE OF HEARING : 17-11-2014 -. *+ / DATE OF PRONOUNCEMENT : 17-11-2014 0 0 0 0 O R D E R . . . . . . . . . . . . . .. . PER R.C. SHARMA A.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) DATED 7.6.2013 FOR THE ASSESSMENT YEAR 2010-11. 2. THE ONLY GRIEVANCE OF ASSESSEE RELATE TO DISALLO WING CLAIM OF DEPRECIATION OF IT PARK AND CALL CENTRE BUILDINGS. 3. AT THE OUTSET LD. AR FAIRLY CONCEDED THAT THE I SSUE IS COVERED AGAINST THE ASSESSEE BY THE ORDER OF THE TRIBUNAL I N ASSESSMENT YEAR 2005-06. HE PLACED ON RECORD FORM NO. 8 WITH A PRAY ER THAT ASSESSEE WILL FOLLOW THE ORDER OF THE HIGH COURT ON THIS ISS UE THEREFORE IMMUNITY SHOULD BE GRANTED FROM FILING AN APPEAL U/ S 260A OF THE INCOME-TAX ACT 1961. GLOBAL E SERVICES PVT LTD ITA 5165/MUM/2013 2 4. WE HAVE CONSIDERED THE CONTENTIONS AND FURTHER G ONE THROUGH THE ORDERS OF REVENUE AUTHORITIES AND FOUND FROM RE CORD THAT SIMILAR ISSUE WAS DECIDED BY THE HONBLE ITAT FOR THE ASSES SMENT YEAR 2005- 06 AND IN SUBSEQUENT YEARS AGAINST THE ASSESSEE. AG AINST THIS ORDER OF THE TRIBUNAL ASSESSEE HAS FILED AN APPEAL BEFORE T HE HONBLE HIGH COURT U/S 260A. KEEPING IN VIEW THE DECLARATION U/S 158A(I) OF THE INCOME-TAX ACT 1961 CLAIMING THAT IDENTICAL QUESTI ON OF LAW IS PENDING BEFORE THE HIGH COURT WE DISMISS THE APPEA L OF THE ASSESSEE WITH A DIRECTION TO THE AO TO FOLLOW THE ORDER OF T HE HONBLE HIGH COURT ON THIS ISSUE AND ASSESSEE IS EXONERATED FROM FILIN G APPEAL BEFORE THE HONBLE HIGH COURT. 5. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISS ED SUBJECT TO THE ABOVE DIRECTION. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH NOVEMBER 2014. SD/- SD/- ( '!! '!! '!! '!! ! ! ! ! ) ( (( ( . . . . . . . . ) )) ) (VIVEK VARMA) (R.C. SHARMA) JUDICIAL MEMBER ACCOU NTANT MEMBER MUMBAI DATE: 17 TH NOVEMBER 2014 '+/ COPY TO:- 1) $&/ THE APPLICANT. 2) '($&/ THE RESPONDENT. 3) THE CIT (A)-19 MUMBAI. 4) 3 9 MUMBAI / THE CIT-9 MUMBAI. 5) '!45'+) G THE D.R. G BENCH MUMBAI. 6) 567 COPY TO GUARD FILE. GLOBAL E SERVICES PVT LTD ITA 5165/MUM/2013 3 0) / BY ORDER / / TRUE COPY / / [ 8/9: DY. / ASSTT. REGISTRAR I.T.A.T. MUMBAI *<=9) !.). * CHAVAN SR. PS