2010 (4) TMI 1146 - AT - Income Tax

Summary

Issues involved: Appeal against deletion of addition of cess on green leaf paid for Assessment Years 2004-05 and 2005-06.

For the Assessment Years 2004-05 and 2005-06, the Department filed appeals against the orders of the Commissioner of Income-tax (Appeals) dated 1.12.2009 disputing the deletion of the addition of cess on green leaf paid amounting to Rs. 8,07,110 and Rs. 22,50,403 respectively. The learned Representatives of the parties presented their arguments and the Department relied on the Assessing Officer's orders, while the assessee's representative cited the decision of the Hon'ble jurisdictional High Court in the case of CIT v. AFT Industries Ltd (270 ITR 167) to support the deletion of the additions. The Department did not contest this submission except for mentioning the filing of a Special Leave Petition (SLP) before the Hon'ble Apex Court against the High Court's decision.

Considering the submissions made by the parties and the fact that the learned CIT(A) had deleted the additions based on the decision of the Hon'ble jurisdictional High Court in the case of CIT v. AFT Industries Ltd (270 ITR 167), the Appellate Tribunal found no reason to overturn the CIT(A)'s orders. The Tribunal noted that the Department did not provide any contrary decision or additional facts to demonstrate that the High Court's decision was not applicable to the assessee's case. Therefore, the Tribunal upheld the CIT(A)'s orders for both Assessment Years, rejecting the Department's grounds of appeal and ultimately dismissing both appeals.

Separate Judgement: None