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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: Shri Joginder Singh, & Shri Ramit Kochar
आदेश / O R D E R
Per Joginder Singh, Judicial Member
The assessee is aggrieved by the impugned order dated 12/07/2013 of the Ld. First Appellate Authority, Mumbai, confirming the addition of service tax set off, excise duty set off, sales tax set off, income from service charges and labour charges for the purposes of deduction u/s 80IB of the Income Tax Act, 1961 (hereinafter the Act).
During hearing of this appeal, the assessee was directed to produce the documentary evidence explaining the basis of claiming such set off by the assessee. The assessee on the next date, i.e. 21/04/2017 produced the copy of package scheme of incentives 1993 (pages 1 to 22 of the paper book), eligibility certificate for grant of special capital incentive under PSI-93(pages 23 to 27) and certificate of entitlement for Sales Tax incentive under the package part (page-28 to 30 of the paper book). The incentive schemes was claimed to be for a period from 01/06/1997 to 31/03/2005. The Ld. DR, Shri Suman Kumar, contended that this is new evidence, needs to be examined by the Ld. Assessing Officer. The ld. counsel for the assessee had also not objection if all the documents are examined by the Ld. Assessing Officer.
2.1 We have considered the rival submissions and perused the material available on record. Considering the totality of facts, we find that new documents in the form of package scheme of incentives, eligibility certificate for grant of special capital incentive under PSI-93, certificate for entitlement for sales tax incentive, were filed by the assessee. The assessee is directed to explain the basis of its claim. The Ld. Assessing Officer is, therefore, directed to examine the claim of the assessee and decide afresh in accordance with law. The assessee be given opportunity of being heard with further liberty to furnish evidence, if any, in support of its claim, thus, the appeal of the assessee is allowed for statistical purposes.
Finally, the appeal of the assessee is allowed for statistical purposes.
This order was pronounced in the open in the presence of ld. representatives from both sides at the conclusion of the hearing on 21/04/2017.
Sd/- Sd/-
(Ramit Kochar) (Joginder Singh) लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य /JUDICIAL MEMBER मुंबई Mumbai; �दनांक Dated : 25/04/2017 f{x~{tÜ? P.S/.�न.स. आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�त(अपील) / The CIT, Mumbai. 4. आयकर आयु�त / CIT(A)- , Mumbai 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / DR, ITAT, Mumbai