ASSTT.C.I.T.-8(1), MUMBAI v. M/S. GODFREY PHILIPS INDIA LTD., MUMBAI

ITA 6692/MUM/2008 | 2005-2006
Pronouncement Date: 30-04-2010 | Result: Dismissed

Appeal Details

RSA Number 669219914 RSA 2008
Assessee PAN AABCG4768K
Bench Mumbai
Appeal Number ITA 6692/MUM/2008
Duration Of Justice 1 year(s) 5 month(s) 11 day(s)
Appellant ASSTT.C.I.T.-8(1), MUMBAI
Respondent M/S. GODFREY PHILIPS INDIA LTD., MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 30-04-2010
Date Of Final Hearing 22-04-2010
Next Hearing Date 22-04-2010
Assessment Year 2005-2006
Appeal Filed On 19-11-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI R.S. SYAL(AM) & SHRI VIJAY PAL RAO (JM) I.T.A.NO. 6692/MUM/2008 (A.Y.2005-06) ASSTT. COMMR. OF INCOME-TAX-8(1) R.NO.210 AAYKAR BHAVAN M.K.RD. MUMBAI-400 020. VS. M/S. GODFREY PHILIPS INDIA LTD. SAHAR ROAD CHAKALA ANDHERI(E) MUMBAI-400 099. PAN: AABCG4768K APPELLANT RESPONDENT APPELLANT BY SHR I D. SONGATE. RESPONDENT BY SHRI Y OGESH THAR. O R D E R PER R.S. SYAL AM : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 15-09-2008 IN RELATION TO THE ASSTT. YEAR 2005-0 6. 2. THE FIRST GROUND IS AGAINST THE DIRECTION OF THE LD. CIT(A) TO ALLOW DEPRECIATION ON VEHICLES AMOUNTING TO RS.13 47 783/ -. THE SECOND GROUND IS AGAINST THE DIRECTION OF THE LD. CIT(A) FOR ALLOWIN G DEPRECIATION ON BUILDING AMOUNTING TO RS.7 46 583/-. THE LAST GROUND IS AGAI NST THE DIRECTION OF THE LD. CIT(A) TO ALLOW CIGARETTE SAMPLE DISTRIBUTION EXPEN SES AMOUNTING TO RS.6 46 785/-. 3. SHORN OFF UNNECESSARY DETAILS IT IS SEEN FROM P AGE 2 OF THE IMPUGNED ORDER THAT THE LD. CIT(A) DISPOSED OF THESE THREE G ROUNDS BY FOLLOWING THE ORDER PASSED BY THE CIT(A) FOR ASSTT. YEAR 2002-03 THERE BY ACCEPTING THE ASSESSEES CLAIM IN RESPECT OF THESE THREE GROUNDS. APART FROM THAT THERE IS NO DISCUSSION ON THE MERITS OF THE GROUNDS IN THE IMPUGNED ORDER. THE LD. A.R. HAS PLACED ON ITA 2 RECORD A COPY OF THE ORDER PASSED IN MAY 2009 BY TH E TRIBUNAL IN ASSESSEES OWN CASE IN ITA NOS.2792/M/06 & 2632/M/06 IN RELATION T O ASST. YEAR 2002-03. IN THIS ORDER THE TRIBUNAL ACCEPTED THE ASSESSEES CO NTENTION AND UPHELD THE ORDER OF THE LD. CIT(A) ON ALL THESE THREE ISSUES. NO DI STINGUISHING FEATURE AS REGARDS THE FACTUAL POSITION IN THIS YEAR VIS-A-VIS THE SAI D EARLIER YEAR HAS BEEN BROUGHT TO OUR NOTICE BY THE LD. DR. UNDER SUCH CIRCUMSTANCES AND RESPECTFULLY FOLLOWING THE PRECEDENT WE UPHOLD THE VIEW TAKEN BY THE LD. CIT( A) ON THESE THREE GROUNDS. 4. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THE 30TH DAY OF APRIL 2010 . SD/- SD/- (VIJAY PAL RAO) ( R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER * MUMBAI:30TH APRIL 2010 . NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-VIII MUMBAI. 4 CIT-VIII MUMBAI. 5.DR G BENCH MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER ASST.REGISTRAR ITAT MUMBAI. ITA 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 22-4-10 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 23-4-10 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER