DCIT, New Delhi v. M/s. Mark & Space Telesystems P Ltd., New Delhi

ITA 6045/DEL/2012 | 2009-2010
Pronouncement Date: 11-10-2013 | Result: Allowed

Appeal Details

RSA Number 604520114 RSA 2012
Assessee PAN AACCM6843L
Bench Delhi
Appeal Number ITA 6045/DEL/2012
Duration Of Justice 10 month(s) 6 day(s)
Appellant DCIT, New Delhi
Respondent M/s. Mark & Space Telesystems P Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 11-10-2013
Appeal Filed By Department
Order Result Allowed
Bench Allotted E
Tribunal Order Date 11-10-2013
Date Of Final Hearing 01-10-2013
Next Hearing Date 01-10-2013
Assessment Year 2009-2010
Appeal Filed On 05-12-2012
Judgment Text
IN THE INCOME TAX APPELLATE T RIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SMT. DIVA SINGH JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER ITA NO.6045/DEL/2012 (ASSESSMENT YEAR: 2009-10) DCIT VS. MARK & SPACE TELESYSTEMS P LTD. CIRCLE- 6(1) ROOM N O. 413 1002 PADAM TOWER-1 C.R. BUILDING I.P. ESTATE RAJENDER PLACE NEW DELHI NEW DELHI AACCM6843L (APPELLANT) (RESPON DENT) ASSESSEE BY : SMT. RENUKA JAIN GUPTA S R. DR REVENUE BY : SHRI. V.K. AGGRAWAL CA ORDER PER DIVA SINGH JUDICIAL MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 30/8/2012 OF CIT(A) XI NEW DELHI PERTAINING TO 2009-10 ASSE SSMENT YEAR ON THE FOLLOWING GROUND:- 1. WHETHER THE FACTS AND CIRCUMSTANCES OF THE CAS E AND IN LAW THE LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANCE OF DE DUCTION CLAIMED U/S 80IC AMOUNTING TO RS.1 69 70 096/- ENTI RELY ON THE SUBMISSION OF THE ASSESSEE AND COMPLETELY IGNORING THE REASONS GIVEN IN THE ASSESSMENT ORDER. 2. ALTHOUGH THIS IS AN APPEAL FILED BY THE R EVENUE HOWEVER LD. AR MADE A SUBMISSION RIGHT AT THE OUTSET THAT THE ISSUE IS FU LLY COVERED IN FAVOUR OF THE ASSESSEE BY VIRTUE OF THE ORDER OF THE CO-ORDINATE BENCH IN 2005-06 ASSESSMENT YEAR WHEREIN IN ITA NO. 1355/DEL/2012 THE CO-ORDINA TE BENCH VIDE ITS ORDER ITA NO. 604 5.DEL.2012 2 DATED 23/8/2013 RESTORED THE ISSUE TO THE AO. COPY OF THE SAID ORDER WAS PLACE FOR THE BENCH. 3. SINCE THE PRESENT APPEAL HAS BEEN FIL ED BY THE DEPARTMENT LD. SR. DR WAS REQUIRED TO ADDRESS THE BENCH IN THE LIGHT OF T HE STATEMENT OF THE LD. AR. MS. RENUKA JAIN GUPTA SR. DR INVITING ATTENTION TO THE ASSESSMENT ORDER SUBMITTED THAT IN REGARD TO THE ASSESSEES CLAIM OF DEDUCTION U/S 80IC AMOUNTING TO RS.1 69 70 096/- THE AO SPECIFICALLY P UT THE ASSESSEE TO NOTICE AS TO WHY THE VIEW FOLLOWED IN 2005-06 BE NOT FOLLOWED IN THE YEAR UNDER CONSIDERATION AND AFTER CONSIDERING THE ASSESSEES EXPLANATION THE AO DENIED THE DEDUCTION CLAIMED. REFERRING TO THE CIT(A)S ORDER IT WAS SUBMITTED THE ISSUE WAS DECIDED IN FAVOUR OF THE ASSESSEE RELYING UPON THE ORDER OF THE CIT(A) FOR 2005-06 ASSESSMENT YEAR. AS PER PAGE 5 P ARA 4.3. THE SAID VIEW IT WAS SUBMITTED WAS NOT UPHELD BY THE ITAT AS THE ISS UE HAS BEEN RESTORED BY THE ITAT IN 2005-06 ASSESSMENT YEAR BACK TO THE AO REQU IRING HIM TO CONDUCT PROPER ENQUIRES FROM THE BUYERS AND SELLERS OF THE ASSESSEE OF ITS PARWANOO UNIT TO ASCERTAIN THE CORRECT AMOUNT OF TURNOVER PROFITS . IN THE CIRCUMSTANCES IT WAS HER SUBMISSION THAT THE DEPARTMENTS APPEAL CAN BE SAID TO BE COVERED BY THE ORDER OF THE TRIBUNAL. 4. CONSIDERING THE FACTS AS SET OUT IN THE EARLIER PART OF THIS ORDER WHICH ARE FOUND TO BE CORRECT AS THE AO AS PER PAGE 1 & 2 OF THE ORDER FOLLOWING THE VIEW TAKEN IN 2005-06 ASSESSMENT YEAR DENIED RELIEF AND THE CIT(A) GRANTED RELIEF AGAIN RELYING UPON THE POSITION FOR 2005-06 ASSESSMENT YEAR AS CONSIDERED BY THE FIRST APPELLATE AUTHORITY WHICH I SSUE CAME UP CONSIDERATION BEFORE THE CO-ORDINATE BENCH WHO VIDE ITS ORDER DAT ED 28/3/2013 ALLOWED THE REVENUES APPEAL FOR STATISTICAL PURPOSES THEREBY R ESTORING THE ISSUE BACK TO THE FILE OF THE AO. IN THE AFOREMENTIONED PECULIAR FAC TS AND CIRCUMSTANCES CONSIDERING THE STAND OF THE PARTIES BEFORE THE BEN CH THE IMPUGNED ORDER IS SET ITA NO. 604 5.DEL.2012 3 ASIDE AND THE ISSUE IS RESTORED BACK TO THE FILE OF THE AO TO CARRY OUT THE NECESSARY ENQUIRIES ON THE FACTUAL ASPECTS WHICH AD MITTEDLY HAVE NOT BEEN ENQUIRED INTO. ACCORDINGLY RESPECTFULLY FOLLOWING THE ORDER OF THE CO-ORDINATE BENCH THE AO IS DIRECTED TO READJUDICATE THE ISSUE AFTER CONDUCTING PROPER ENQUIRIES AND COME TO AN INDEPENDENT FINDING ON THE FACTS APPLICABLE IN THE YEAR CONSIDERATION. NEEDLESS TO SAY THAT THE ASSESSEE S HALL BE OFFERED A REASONABLE OPPORTUNITY OF BEING HEARD. 5. IN THE RESULT THE APPEAL OF THE REVE NUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11/10/ 2013. SD/- S D/- (SHAMIM YAHYA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 11 TH DAY OF OCTOBER 2013 R. NAHEED COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.