DCIT RG 8(2), v. JAIKAL EXPORTS P. LTD,

MA 633/MUM/2010 | 2002-2003
Pronouncement Date: 16-12-2010 | Result: Allowed

Appeal Details

RSA Number 63319924 RSA 2010
Bench Mumbai
Appeal Number MA 633/MUM/2010
Duration Of Justice 1 month(s) 19 day(s)
Appellant DCIT RG 8(2),
Respondent JAIKAL EXPORTS P. LTD,
Appeal Type Miscellaneous Application
Pronouncement Date 16-12-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted K
Tribunal Order Date 16-12-2010
Assessment Year 2002-2003
Appeal Filed On 27-10-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K MUMBAI BEFORE SHRI RAJENDRA SINGH A.M. AND SHRI V. DURGA RAO J.M. M.A. NO. 633/M/10 (IN ITA NO. 6184/M/07 ASSESSMENT YEAR: 2002-03) DY. COMMISSIONER OF INCOME-TAX APPLICANT RANGE 8(2) MUMBAI. VS. M/S JAIKAL EXPORTS PVT. LTD. RESPONDENT 11 DAMJI SHAM UDYOG BHAVAN VEER DESAI ROAD ANDHERI (W) MUMBAI 400 053. APPLICANT BY : MR. N. DEVADASAN RESPONDENT BY : NONE ORDER PER V. DURGA RAO J.M..: THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE ARISES OUT OF THE ORDER OF ITAT K BENCH MUMBAI BENCHES MUM BAI IN APPEAL ITA NO. 6184/MUM/2007 DATED 30 TH JUNE 2010. 2. IN THE M.A. THE REVENUE STATED THAT THE ITAT IN THE SAID APPEAL HAS DECIDED THE FIRST GROUND RELATING TO RESTRICTI ON 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(ITA NO. 5769/MUM/2006) AND IN CASE OF KALPATARU COLOURS & C HEMICALS (ITA NO. 5651/MUM/2006) . THE REVENUE POINTED OUT IN THE M.A. THAT SINCE THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S.KALPATARU COLOURS & CHEMICALS (ITA 5651/MUM/2006) [2009-TIOL-531-ITAT -MUM-SB] M.A. NO. 633/M/10 M/S JAIKAL EXPORTS PVT. LTD. 2 HAS REVERSED THE VIEWS OF THE TRIBUNAL IN THE CASE OF M/S TOPMAN EXPORTS (SUPRA) THE ISSUE MAY BE RECALLED AND DECI DED IN ACCORDANCE WITH THE JUDGMENT OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S KALPATARU COLOURS & CHEMICALS (SUPRA). 3. NONE APPEARED ON BEHALF OF THE RESPONDENT-ASSESS EE. WE HAVE HEARD THE LEARNED DR IN THE MATTER. IT IS OBSERVED THAT SINCE THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S KALPAT ARU COLOURS & CHEMICALS (SUPRA) HAS BEEN REVERSED THE ORDER OF TR IBUNAL IN THE CASE OF M/S TOPMAN EXPORTS(SUPRA) THE ORDER OF ITAT CIT ED (SUPRA) IS RECALLED TO DECIDE THE FIRST GROUND OF APPEAL RELAT ING TO RESTRICTION OF DEDUCTION UNDER SECTION 80 HHC IN THE LIGHT OF JUDG EMENT OF HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S KALPATARU COLO URS & CHEMICALS (SUPRA). SINCE WE FIND THAT THERE IS A MISTAKE APPA RENT IN THE IMPUGNED ORDER REQUIRING RECTIFICATION WE MODIFY T HE IMPUGNED ORDER AND DIRECT THE AO TO RE-COMPUTE DEDUCTION U/S 80 H HC IN ACCORDANCE WITH LAW LAID DOWN BY THE HONBLE JURISD ICTIONAL HIGH COURT IN THE CASE OF M/S KALPATARU COLOURS & CHEMIC ALS (SUPRA). 4. 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/- (RAJENDRA SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16 TH DECEMBER 2010 M.A. NO. 633/M/10 M/S JAIKAL EXPORTS PVT. LTD. 3 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE K BENCH I.T .A.T. MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR I.T.A.T. MUMBAI. KV