Jewel Consumer Care Pvt.Ltd.,, Baroda v. The ACIT.,Circle-1(2),, Baroda

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER AND SHRI D.C. AGARWAL ACCOUNTANT MEMBER M.A.NO.149/AHD/2010 (ARISING OUT WITH ITA NO.158/AHD/2008 ASSESSMENT YEAR:2004-05 DATE OF HEARING:27.8.10 DRAFTED:27.8. 10 JEWEL CONSUMER CARE PVT. LTD. (FOR AND ONBEHALF OF AMIGO BRUSHES PVT. LTD. SUBHAAG B-15/16 RAMINI PARIK OLD PADRA ROAD BARODA PAN NO.AACA6891Q V/S . ACIT CIRCLE-1(1) BARODA (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SMT. UIRVASHI SHODHAN AR RESPONDENT BY:- SHRI R.K.DHANESTA DEPARTMENTAL REPRESENTATIVE O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF MISTAKE ARISING OUT ITA NO.158/AHD/2008 DATED 14-05-2010. AT THE OUTSET LD. COUNSEL FOR THE ASSESSEE SMT. URVAS HI SHODHAN STATED THAT THE TRIBUNAL IN ITS ORDER HAS NOT DISPOSED OF GROUND NO.2 & 3 RAISED BY ASSESSEE. THE GROUNDS BY THE ASSESSEE IN APPEAL ARE AS UNDER:- 2. THE LEARNED CIT(A) HAS ERRED IN LAW AND IN FACT S IN CONFIRMING THE LEARNED ASSESSING OFFICERS ACTION OF DISALLOWING F OREIGN TOUR EXPENDITURE OF RS.3 09 506/-. THE LEARNED CIT(A) HAS ERRED IN NOT CONSIDERING THE FACT THAT THE COMPANY HAD SUBMITTED THE TOUR REPORT FOR THE S AID FOREIGN TOUR EXPENDITURE WHICH CLEARLY SPELLED OUT THE PURPOSE FOR WHICH SUCH TOUR WAS MA NO.149/AHD/2010 (A/O ITA NO.158/AHD/08) JEWEL CONSUMER CARE PVT. LTD. V. ACIT CIR-1(1) BRD PAGE 2 UNDERTAKEN AND ALSO THE OTHER FACTS ON RECORD INCL UDING THE FACT THE TOUR WAS TO A REGULAR EQUIPMENT SUPPLIER OF THE COMPANY. 3. THE LEARNED CIT(A) HAS ERRED IN LAW AND FACTS IN CONFIRMING THE LEARNED ASSESSING OFFICERS ACTION OF DISALLOWING REPAIR EX PENSES OF RS.84 118/- INCURRED BY THE ASSESSEE FOR REPAIRS UNDERTAKEN AT ITS DISPATCH AREA. THE LEARNED CIT(A) HAS FAILED TO APPRECIATE THAT THE SA ID EXPENDITURE WAS CLEARLY IN THE NATURE OF CURRENT REPAIRS AND ALSO REVENUE I N NATURE AND HENCE WAS ALLOWABLE AS DEDUCTION. 2. AFTER GOING THROUGH GOING THROUGH THE TRIBUNALS ORDER WE FIND THAT THESE TWO GROUNDS HAVE BEEN LEFT OUT TO BE DISPOSED OF BY THE BENCH THROUGH OVERSIGHT. ACCORDINGLY QUA THESE TWO GROUNDS WE RE-CALL THE ORDER AND THIS MA OF ASSESSEE IS ALLOWED. REGISTRY IS DIRECTED TO FIX THE APPEAL IN NORMAL COURSE. 3. IN THE RESULT ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 27/ 08/2010 SD/- SD/- (D.C.AGARWAL) (MAH AVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD