ACIT 11(1), MUMBAI v. NGC NETWORK (INDIA) P. LTD, MUMBAI

ITA 635/MUM/2010 | 2005-2006
Pronouncement Date: 29-07-2011 | Result: Dismissed

Appeal Details

RSA Number 63519914 RSA 2010
Assessee PAN AABCN1401A
Bench Mumbai
Appeal Number ITA 635/MUM/2010
Duration Of Justice 1 year(s) 6 month(s) 2 day(s)
Appellant ACIT 11(1), MUMBAI
Respondent NGC NETWORK (INDIA) P. LTD, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 29-07-2011
Assessment Year 2005-2006
Appeal Filed On 27-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G : MUMBAI. BEFORE SHRI P.M.JAGTAP ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO JUDICIAL MEMBER. I.T.A. NO. 635/MUM/2010. ASSESSMENT YEAR : 2005-06. ACIT 11(1) M/S NGC NETWORK (INDIA) MUMBAI 400 020. VS. PVT. LTD. MUMBAI -400 011. PAN AABCN1401A APPELLANT RESPONDENT. APPELLANT BY : SHRI PAVAN VED (CIT-DR) RESPOSNDENT BY: S/S HRI PORUS KAKA & DIVESH CHAWLA. O R D E R PER P.M. JAGTAP A.M. AS THERE WAS A DIFFERENCE OF OPINION BETWEEN THE A CCOUNTANT MEMBER AND THE JUDICIAL MEMBER THE FOLLOWING QUESTION WAS REF ERRED TO A THIRD MEMBER : WHETHER IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED CIT(A) WAS JUSTIFIED IN DELETING THE DISALLOWANCE OF RS.4 14 2 0 843/- MADE BY THE A.O. OUT OF ADVERTISEMENT AND PUBLICITY EXPENSES INCURRE D BY THE ASSESSEE. 2. THE HONBLE VICE PRESIDENT SHRI D. MANMOHAN SIT TING AS A THIRD MEMBER VIDE HIS ORDER DATED 17 TH JUNE 2011 HAS CONCURRED WITH THE VIEW OF THE ACCO UNTANT MEMBER AND HAS ANSWERED THE QUESTION IN THE AFFIRMA TIVE I.E. IN FAVOUR OF THE ASSESSEE. THE MATTER THEREFORE HAS BEEN PLACED BE FORE US TO PASS A CONFIRMATORY ORDER IN ACCORDANCE WITH THE MAJORITY VIEW. 3. AT THIS STAGE THE LEARNED CIT-DR SHRI PAVAN VE D HAS SOUGHT TO RAISE AN ALTOGETHER NEW PLEA. RELYING ON THE DECISION OF HON BLE SUPREME COURT IN THE CASE 2 ITA NO.635/MUM/2010 ASSTT. YEAR : 2005-06. OF UNITED INDIA INSURANCE CO. LTD. VS. RAJENDRA SI NGH & OTHERS (SPECIAL LEAVE PETITION (CIVIL) 8479 OF 1999 DATED 14-03-2000) HE HAS CONTENDED THAT HE IS ENTITLED TO RAISE SUCH PLEA AT ANY STAGE OF THE PRO CEEDINGS. AS SUBMITTED BY HIM AN ATTEMPT WAS MADE BY HIM TO RAISE THE SAID PLEA EVEN BEFORE THE LEARNED THIRD MEMBER. HOWEVER THE LEARNED THIRD MEMBER DID NOT ENTERTAIN THE SAME ON THE GROUND THAT THE SAME WAS NOT RAISED AT THE TIME OF HEARING BEFORE THE DIVISION BENCH. NOW THE MATTER HAS BEEN PLACED BEFORE US FOR THE LIMITED PURPOSE OF PASSING A CONFIRMATORY ORDER IN ACCORDANCE WITH THE MAJORITY VIEW AND SINCE THE SCOPE OF THE PRESENT PROCEEDINGS IS CONFINED ONLY T O PASS SUCH CONFIRMATORY ORDER CONSEQUENT TO THE ORDER OF THE LEARNED THIRD MEMBER WE ARE OF THE VIEW THAT THE NEW PLEA SOUGHT TO BE RAISED BY THE LEARNED CIT-DR CANNOT BE ENTERTAINED AT THIS STAGE. WE THEREFORE DECLINE TO ENTERTAIN THE SAID PLEA AND DECIDE THE ISSUE INVOLVED IN THIS APPEAL IN FAVOUR OF THE ASSESSEE A ND AGAINST THE REVENUE IN ACCORDANCE WITH THE MAJORITY VIEW. 3. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED ON THIS 29 TH DAY OF JULY 2011. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTAN T MEMBER MUMBAI DATED: 29 TH JULY 2011. WAKODE 3 ITA NO.635/MUM/2010 ASSTT. YEAR : 2005-06. COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR H-BENCH. (TRUE COPY ) BY ORD ER ASSTT. R EGISTRAR ITAT MUMBAI BEN CHES MUMBA I.