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TMI Blog2013 (4) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... And B. P. Jain,JJ. For the Appellant : Sh. Amrik Chand, DR For the Respondent : Sh. Upender Bhat, CA ORDER The Revenue has filed these two appeals against the order of the CIT(A), Jammu dated 12.03.2011 for the assessment year 2004-05. 2. Grounds raised by the Revenue in ITA No.247(Asr)/2012 are reproduced as under: "1. On the facts and circumstances whether the ld. CIT(A) was right in deleting the addition made on account of disallowance of deduction u/s 80HHC by relying upon the decision of deduction of Hon'ble Supreme Court of India in the case of M/s. Top Man Exports Others 2012 STPL (WEB) 98 SC when the facts of the same are different. 2. On the facts and circumstances whether the ld. CIT(A) was right in dele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority, we are of the view that the ld. CIT(A) has decided the issue in favour of the assessee by respectfully following the judgment of Hon'ble Supreme Court in the case of M/s. Topman Exorts others (2012) STPL (WEB) 98 (SC). The findings given by the ld. CIT(A) in para 5 6 of his order are reproduced hereunder for the sake of convenience: "5. I have carefully considered the argument of assessee's representative and material on records and find that the decision of the Hon'ble Supreme Court squarely covers the issues of deduction u/s 80HHC of I.T. Act on sale of export entitlements. The relevant part of the decision of Hon'ble S.C. (supra) is reproduced as under: "We are, thus of the considered opinion that while the face ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPB less the face value of DEPB which represents the cost of the DEPB scheme. DEPB is given at a percentage of the FOB value of the exports so as to neutralized the incidence of customs duty on the import content of the export products, but the exporter may not himself utilize the DEPB for paying customs duty but may transfer it to someone else and therefore the entire sum received on transfer of DEPB would be covered under clause (iiid) of section 28. The High Court has failed to appreciate that DEPB represents part of the cost incurred by a person for manufacture of the export product and hence even where the DEPB is not utilized by the exporter but is transferred to another person, the DEPB continues to remain as a cost to the exporter. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the outset, conceded that the said appeal for the A.Y. 2004-05 has been filed wrongly in duplicate, before the ITAT, Amritsar Bench. 10. We have heard both the parties and perused the material on record and find that the Revenue under some mis-conception has filed the duplicate appeal, which has been titled as ITA No.259(Asr)/2012, which is identical to Revenue's appeal bearing ITA No.247(Asr)/2012 for the same asstt. Year 2004-05, having identical grounds, arising from the same order of the ld. CIT(A), dated 12.03.2011. Since we have already decided the appeal of the Revenue arising out of the order of the ld. CIT(A) dated 12.03.2011 on identical grounds, the present appeal has become infructuous and the same is dismissed. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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