Surya Telecom Pvt. Ltd., Panchkula vs Department Of Income Tax

(Appellant) (Respondent)

Appellant by : Shri S.K.Mittal Respondent by : Shri Ajay Jagga

Date of Hearing : 05.02.2015 Date of Pronouncement : 10.02.2015

PER BHAVNESH SAINI,JM

This appeal by revenue is directed against the order of ld.

CIT(Appeals), Panchkula dated 29.09.2014 for assessment year

2011-12, challenging the order of ld. CIT(Appeals) in deleting

the disallowance of assessee's claim under section 80IC of the

Income Tax Act amounting to Rs. 28,38,884/-.

2. Briefly the facts of the case are that Assessing Officer

noted that assessee is having two units, one at Panchkula

which has taxable income and other at Parwanoo in Himachal

Pradesh for which deduction under section 80IC of the Act has

been claimed. The Assessing Officer noted that during the

assessment year 2006-07, the activities of the assessee were

considered in detail and on the basis of findings given, 2

Assessing Officer rejected the claim of assessee under section

80IC of the Act for assessment year 2006-07. The assessee

submitted before Assessing Officer that I TAT Chandigarh Bench

has allowed the claim of assessee on the same issue in

assessment year 2006-07. The department has filed appeal in

the High Court. The Assessing Officer, therefore, to keep the

consistency of this issue and keeping with the stand of the

department regarding non allowability of the deduction under

section 80IC, disallowed the claim of assessee under section

80IC of the Income Tax Act. It was submitted before ld.

CIT(Appeals) that in assessment years 2006-07, 2005-06 and

2004-05, the Tribunal as well as ld. CIT(Appeals) has decided

the issue in favour of the assessee.

3. The ld. CI T(Appeals) following his order for assessment

year 2006-07 dated 30.11.2009 allowed the claim of the

assessee and deleted the addition.

4. On consideration of the rival submissions, we do not find

any merit in the departmental appeal. The ld. counsel for the

assessee filed copy of the order of the Tribunal for assessment

year 2006-07 in ITA No. 182/2010 in which departmental

appeal on the identical issue has been dismissed vide order

dated 30.08.2010 and the order of the ld. CIT(Appeals) for

assessment year 2006-07 dated 30.11.2009 is maintained.

Same view is taken in preceding assessment years 2005-06 and

2004-05. Copies of the orders of the Tribunal are filed on

record. It appears that Assessing Officer, on the basis of the

findings given in earlier year has made the similar addition in

order to take a consistent view of the department. No fresh 3

material has been brought on record against the assessee.

Since the claim of assessee has been allowed in earlier year,

therefore, merely because file is pending in Hon'ble High Court,

is no ground to reverse the order of ld. CI T(Appeals). We,

therefore, following the orders for the preceding assessment

years, dismiss the departmental appeal.

5. In the result, departmental appeal is dismissed.

Order pronounced in the Open Court on 10 t h

February,2015.

Sd/- Sd/-

(T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 10 t h February,2015. 'Poonam' Copy to:

The Appellant, The Respondent, The CI T(A), The CI T,DR

Assistant Registrar, I TAT Chandigarh