ACIT, Agra v. M/s Ambica Sheet Grah (P) Ltd., Agra

ITA 658/AGR/2008 | 2004-2005
Pronouncement Date: 15-04-2010 | Result: Dismissed

Appeal Details

RSA Number 65820314 RSA 2008
Bench Agra
Appeal Number ITA 658/AGR/2008
Duration Of Justice 1 year(s) 5 month(s) 10 day(s)
Appellant ACIT, Agra
Respondent M/s Ambica Sheet Grah (P) Ltd., Agra
Appeal Type Income Tax Appeal
Pronouncement Date 15-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 15-04-2010
Date Of Final Hearing 15-04-2010
Next Hearing Date 15-04-2010
Assessment Year 2004-2005
Appeal Filed On 05-11-2008
Judgment Text
1 ITA 658-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) ITA NO. 658/AG./2008 ASSTT. YEAR : 2004-05. THE ACIT 4(1) VS. M/S. AMBICA SHEET GRAH (P) LT D. AGRA. 28 INDUSTRIAL ESTATE NUNHAI AGRA. (APPELLANT) (RESPONDENT) C.O. NO. 86/AG./2008 ( ARISING OUT OF ITA NO. 658/AG/2008 ASSTT. YEAR : 2004-05. M/S. AMBICA SHEET GRAH (P) LTD. VS. THE ACIT 4(1) AGRA. AGRA. (CROSS OBJECTOR) (RESPONDENT) DEPARTMENT BY : SHRI S.K. MISHRA SR. D/R ASSESSEE BY : SHRI NAVIN GARGH ADVOCATE ORDER PER R.K. GUPTA J.M. THIS IS AN APPEAL BY DEPARTMENT AND A CROSS OBJECT ION BY ASSESSEE AGAINST THE ORDER OF LD. CIT (A)-I AGRA RELATING TO ASSESSMEN T YEAR 2004-05. 2. THE DEPARTMENT IS OBJECTING IN ALLOWING ASSESSEE S CLAIM UNDER SECTION 80-IB(11). THE LD. COUNSEL OF THE ASSESSEE AT THE TIME OF HEAR ING STATED THAT THE LD. CIT (A) HAS ALLOWED THE CLAIM OF THE ASSESSEE UNDER SECTION 80I B(11) FOLLOWING THE ORDER OF THE TRIBUNAL FOR EARLIER YEARS. ATTENTION OF THE BENCH WAS DRAWN TO THE COPY OF ORDER OF THE TRIBUNAL DATED 25 TH APRIL 2008 IN THE CASE OF ASSESSEE ITSELF PLACED ON RECORD. ON THE 2 OTHER HAND THE LD. D/R FAIRLY CONCEDED. HOWEVER HE PLACED RELIANCE ON THE ASSESSMENT ORDER. 3. AFTER CONSIDERING THE SUBMISSIONS AND PERUSING T HE MATERIAL ON RECORD IT IS SEEN THAT ON IDENTICAL FACTS THE CLAIM OF THE ASSESSEE WAS ALLOWED FOR ASSESSMENT YEARS 2001- 02 TO 2003-04 BY THE TRIBUNAL AND THE LD. CIT (A) F OLLOWING THE ORDER OF THE TRIBUNAL FOR EARLIER YEARS ALLOWED THE CLAIM OF THE ASSESSEE CLA IMING DEDUCTION UNDER SECTION 80IB (11) FOR THE YEAR UNDER CONSIDERATION ALSO. SINCE LD. CIT (A) HAS ALLOWED THE CLAIM IN VIEW OF THE DECISION OF THE TRIBUNAL FOR EARLIER YE ARS THEREFORE THERE IS NO REASON TO INTERFERE IN THE FINDING OF THE LD. CIT (A). ACCORD INGLY WE CONFIRM THE ORDER OF LD. CIT (A). 4. THE CROSS OBJECTION IS IN SUPPORT OF THE ORDER O F LD. CIT (A) THEREFORE IT DOES NOT REQUIRE ANY ADJUDICATION. 5. IN THE RESULT APPEAL OF THE DEPARTMENT AND CROS S OBJECTION OF THE ASSESSEE ARE DISMISSED. 6. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 15. 4.10. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA DATED : 15/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R ITAT AGRA. BY ORDER GUARD FILE (ITA NO. 658/AG/2008) AR ITAT AGRA. 3