9911796707
TMI Blog2015 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... e applications are disposed of. ITA Nos. 334 of 2015, 338 of 2015, 339 of 2015 and 342 of 2015 3. These four appeals by the Appellant Assessee are directed against the impugned common order dated 10th December 2014 of the Income Tax Appellate Tribunal (ITAT) to the extent that the ITAT has declined to examine the Assessee's Cross Objection Nos. 125/Del/2013 and 145/Del/2013 for the Assessment Years ("AYs") 2009-10 and 2008-09 respectively. 4. Admit. 5. The following question is framed: "Whether the ITAT was correct in law in not examining the Assessee's cross objections?" 6. The background facts are that the Assessee is engaged in the business of software development and is registered with the Software Technology Park of India ("S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT. 10. While the Revenue's appeals were pending, the order of the ITAT in Valiant Communications Ltd. (supra) was carried in appeal before this Court by the Revenue. The said appeal was considered with a bunch of other similar cases and in CIT v. Regency Creations Ltd.(2013) 353 ITR 326(Del), this Court held that for the purposes of availing the benefit of Section 10B of the Act, the certification by the Board was mandatory and that such exemption could not be granted on the basis of the certificate issued by the Joint Director. 11. The Respondent Assessees in the above cases, including Valiant Communications Ltd. and Regency Creations Ltd. filed applications before this Court for clarification that even though they may not be enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, the Appellant Assessee herein filed its cross objection before the ITAT in the two pending appeals of the Revenue against the order of the CIT(A) for AYs 2008-09 and 2009-10. 13. In the impugned order, the ITAT relied on the decision of this Court in Regency Creations Ltd. (supra) and allowed the Revenue"s appeals. The ITAT restored the order of the AO disallowing the claim made by the Assessee under Section 10B of the Act. While taking up the cross-objections, although the delay in filing was condoned, the ITAT declined to permit the Assessee to maintain the cross objections by following the decision of the Coordinate Bench of the ITAT in ITO v. Neetee Clothing (P)Ltd. [2010] 129 TTJ 342 (ITAT [Del]), on the ground that since the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . But the entertainment of such a ground would be subject to the restriction that even if it is accepted, it should be given effect to only for the purpose of sustaining the order in appeal and dismissing the appeal and cannot be made use of, to disturb or to set aside, the order in favour of the appellant (See Bamasi v. CIT). This liberty to the respondent is reserved by Rule 27 of the Tribunal Rules. We have next to consider the powers of the Tribunal while disposing of the appeal. Rule 12, earlier referred to, also lays down that the Tribunal, in deciding an appeal, is not confined to the grounds set forth in the memorandum of appeal or those which the appellant may urge with its leave. It can decide the appeal on any ground provided on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in assessment proceedings although not raised earlier." 16. It is pointed out by learned counsel for the Appellant that despite bringing to the notice of the ITAT, the order dated 4th January 2013 passed by the Court in the applications filed by the Valiant Communications Ltd., which has been extracted hereinbefore, the ITAT in the impugned order does not advert to said order at all. 17. The basis of this Court remanding the matters in Valiant Communications Ltd. cases to the ITAT was precisely to consider whether the benefit under Section 10A could be granted to those Assessees notwithstanding that they may not be entitled to the benefit under Section 10B. It was, therefore, open to the Appellant Assessee herein to seek support of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
