RSA Number | 62619924 RSA 2010 |
---|---|
Assessee PAN | AACHM6221M |
Bench | Mumbai |
Appeal Number | MA 626/MUM/2010 |
Duration Of Justice | 1 month(s) 21 day(s) |
Appellant | ASST CIT RG 14(3), |
Respondent | MAHESHKUMAR NENSI, |
Appeal Type | Miscellaneous Application |
Pronouncement Date | 16-12-2010 |
Appeal Filed By | Department |
Order Result | Allowed |
Bench Allotted | B |
Tribunal Order Date | 16-12-2010 |
Date Of Final Hearing | 10-12-2010 |
Next Hearing Date | 10-12-2010 |
Assessment Year | 2003-2004 |
Appeal Filed On | 26-10-2010 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI R.S. SYAL A.M. AND SHRI V. DURGA RAO J.M. M.A. NO. 626/M/10 (IN ITA NO. 2139/M/09 ASSESSMENT YEAR: 2003-04) ASSTT. COMMISSIONER OF INCOME-TAX APPLICA NT RANGE 14(3) MUMBAI. VS. MAHESHJUMAR NENSI HUF RESPONDENT (PROP. OF M/S CHIRAG INTERNATIONAL) 109 RAHEJA PLAZA PLOT NO. 15/B SHAH INDUSTRIAL ESTATE OFF ANDHERI LINK ROAD ANDHERI(W) MUMBAI 400 053 (PAN AACHM6221M.) APPLICANT BY : MR. N. DEVADASAN RESPONDENT BY : MR. DINESH SHAH ORDER PER V.DURGA RAO J.M. THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE ARISES OUT OF THE ORDER OF ITAT B BENCH MUMBAI BENCHES MUMBAI IN APPEAL ITA NO. 2139/M/2007 DATED 31/08/2009. 2. IN THE M.A. THE REVENUE STATED THAT THE ITAT IN THE SAID APPEAL HAS DECIDED THE FIRST GROUND RELATING TO DEDUCTION U/S 80 HHC FOLLOWING THE SPECIAL BENCH DECISION OF ITAT IN THE CASE OF M/S TOPMAN EXPORTS AND REMITTED THE ISSUE BACK TO THE F ILE OF THE AO WITH A DIRECTION TO RE-COMPUTE THE DEDUCTION U/S 80 HHC IN ACCORDANCE WITH THE VIEW TAKEN BY THE SPECIAL BENCH IN TOPMAN EXPORTS. THE REVENUE POINTED OUT IN THE M.A. THAT SINCE THE HON BLE BOMBAY HIGH COURT IN THE CASE OF M/S.KALPATARU COLOURS & CHEMICALS (ITA M.A. NO. 626/M/10 M/S MAHESHKUMAR NENSI 2 5651/MUM/2006) [2009-TIOL-531-ITAT-MUM-SB] HAS REVE RSED THE VIEWS OF THE TRIBUNAL IN THE CASE OF M/S TOPMAN EXPORTS (SUP RA) THE ISSUE MAY BE RECALLED AND DECIDED IN ACCORDANCE WITH THE JUDGMEN T OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S KALPATARU COLOURS & C HEMICALS (SUPRA). 3. WE HAVE HEARD THE LEARNED DR AND THE RESPONDENT- ASSESSEE IN THE MATTER. IT IS OBSERVED THAT SINCE THE HONBLE B OMBAY HIGH COURT IN THE CASE OF M/S KALPATARU COLOURS & CHEMICALS (S UPRA) HAS BEEN REVERSED THE ORDER OF TRIBUNAL IN THE CASE OF M/S T OPMAN EXPORTS(SUPRA) THE ORDER OF ITAT CITED (SUPRA) IS RECALLED TO DECIDE THE FIRST GROUND OF APPEAL RELATING TO DEDUCTION UN DER SECTION 80 HHC IN THE LIGHT OF JUDGEMENT OF HONBLE BOMBAY HIGH CO URT IN THE CASE OF M/S KALPATARU COLOURS & CHEMICALS (SUPRA). WE FIND THAT THERE IS A MISTAKE HAS BEEN CREPT IN THE IMPUGNED ORDER REQUIR ING RECTIFICATION. 4. WE THEREFORE MODIFY THE IMPUGNED ORDER AND DI RECT THE AO TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED AS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF DECEMBER 2010. SD/- SD/- (R.S. SYAL) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH DECEMBER 2010 M.A. NO. 626/M/10 M/S MAHESHKUMAR NENSI 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE B BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI. KV
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