ITO, NEW DELHI vs. M/S. S.A. PACKAGING, NEW DELHI

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ITA 4112/DEL/2015Status: DisposedITAT Delhi04 August 2016AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the issue was identical to a previous case for the same assessee where the benefit of Section 80IC was allowed. Following the precedent and in the absence of any new information, the Tribunal confirmed the CIT(A)'s order.

What were the facts?

The Revenue appealed against the CIT(A)'s order allowing the benefit of Section 80IC(2)(b) to the assessee for AY 2010-11. The assessee argued that the issue was covered by a previous Tribunal order in their own case for AY 2008-09.

What were the issues?

Whether the assessee is eligible for the benefit of Section 80IC(2)(b) when the issue is covered by a previous order of the Tribunal in the assessee's own case.

Which sections of the Income-tax Act were involved?

Section 80IC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI

Before: SHRI R.S. SYAL

For Appellant: Shri Ved Jain, Advocate
For Respondent: Shri S.K. Jain, Sr. DR
Hearing: 04.08.2016

ORDER This appeal filed by the Revenue is directed against the order passed by the CIT(A) on 19.03.2015 in relation to the assessment year 2010-11.

2.

The only issue raised in this appeal is against allowing of benefit of section 80IC(2)(b) to the assessee.

3.

At the time of hearing, the ld. AR submitted that the issue involved in the present appeal is covered against the Revenue by the order of the Tribunal in the assessee’s own case for the A.Y. 2008-09. A copy of such order was placed on record. The ld. DR fairly conceded that the issue involved is covered in favour of the assessee by the aforementioned order of the Tribunal.

4.

I have heard the rival but common submissions and perused the relevant material on record. It is observed that the Tribunal vide its order dated 14.06.2016 in for the AY 2008-09 in the assessee’s own case, under the facts and circumstances mutatis mutandis similar to those for the year under consideration, has allowed the benefit of section 80IC. In the absence of any change in the factual or legal position brought to my notice by the ld. DR, respectfully following the Tribunal order, I confirm the impugned order allowing the benefit of section 80IC(2)(b) to the assessee.

5.

In the result, the appeal is dismissed.

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