TaxTMI 
TaxTMI 
TaxTMI 
2015 (2) TMI 315
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.... the AY 2009-10. The assessee submits that the issue in question i.e. "whether the assessee is entitled for deduction u/s 10B of the Act" was covered in favour of the assessee by the Delhi "H" Bench of the Tribunal in the case of M/s Valliant Communication Ltd. Vs. Dy.CIT, Circle 17(1), New Delhi in ITA no. 2706/Del/2008 for AY 2005-06 vide order dt. 23.4.2010 and also in the case of M/s Technovate eSolutions P.Ltd. vs. Dy.CIT, Circle 16(1), N.Del in ITA no.135/Del/2011 for the AY 2003-04, at the time of filing of the appeal by the Revenue. Later the Hon'ble Delhi High Court reversed the decision of the Tribunal in case reported in 353 ITR 326. Further a Review Petition was filed before the Hon'ble Delhi High Court in the case of Va....
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.... and unabsorbed depreciation. 2.1. On appeal the First Appellate Authority applied the decision of this Bench of the Tribunal in the case of Valliant Communication P.Ltd. (supra) and allowed the claim of the assessee. 3. Aggrieved the Revenue is in appeal before us on the following grounds. (I) Grounds for AY 2009-10:- "1. On the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in deleting the addition of Rs. 60,35,911/- made on account of disallowance u/s 10B of the Act. 2. The appellant craves leave to add, alter or amend any ground of appeal raised above at the time of hearing." (II) Gro....
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.... "That on the facts and circumstances of the case and in law, without prejudice to the claim of deduction u/s 10B of the Act, the profits derived from the export of computer software by the unit set up under Software Technology Park were, in the alternative, eligible for deduction u/s 10A of the Act and deduction ought to have been allowed under that section." 4. We have heard Mr.Rakesh Jain, the Ld.Counsel for the assessee and Smt.Parwinder Kaur, Ld.Sr.D.R. on behalf of the Revenue. 4.1. Smt.Parwinder Kaur, Ld.Sr.D.R. strongly opposed the contentions of the assessee and submitted that the delay should not be condoned. 5. After hearing rival contentions, perusing the material placed on record, ....
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....ross Objections. 7.1. In the Cross Objections the assessee made a plea that it is eligible for deduction u/s 10A of the Act and the issue is to be set aside to the file of AO to examine this claim. 7.2. Smt.Parwinder Kaur, Ld.Sr.D.R. relies on the decision of Delhi "A" Bench of the Tribunal in the case of ITO vs. Neetee Clothing (P) Ltd. In ITA no.1123/Del/2007 and C.O.No.98/Del/2008 reported in (2010) 121 TTJ 342 (Del) on the arguments that the Cross Objections cannot be raised, wherein an entirely new claim is sought to be made. She specifically relied on paras 10 to 19 of the order and argued that the judgement in the case of NTPC Ltd. Vs. CIT reported in 229 ITR 383 (SC) comes to the rescue of the assessee only after an appeal is file....
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....he cross objection by the assessee is not subject matter of appeal before this Tribunal and hence assessee can neither file appeal before the Tribunal nor memorandum of cross objection raising the issue relating to assumption of jurisdiction even when the assessee has right to file cross objection against the whole order of CIT(A). 18. We are also aware of decision of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) wherein it has been held that if, as a result of a judicial decision given while the appeal is pending before the Tribunal, it is found that a non-taxable item is taxed or a permissible deduction is denied, there is no reason why t....
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....f reassessment proceeding so that additional tax relating to escaped income may not be fastened on him and hence the assessee attempting to avoid payment of due tax to Revenue. Under these circumstances assessee cannot be permitted to raise a ground not arising from the order of CIT(A) that too by way of cross-objections. Consequently the decision of NTPC Ltd (supra) cannot be pressed into service for getting the assessment annulled in appeal filed by the Revenue. In view of above discussions we are of the considered opinion the cross objection filed by the assessee with an objective to get the assessment annulled is not maintainable and deserves to be dismissed. 19. Thus from above discussion we hold that the cross obje....