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TMI Blog2012 (6) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue of claim of deduction under Section 10B to the file of the Assessing Officer in view of its specific and clear finding that all details have been furnished to the Assessing Officer who was also given an opportunity in regard thereto in the course of appellate proceedings before the Commissioner of Income Tax (Appeals)? " 2. The two appeals relate to assessment years 2006-07 and 2007-08. The appellant is a company registered under the provisions of the Indian Companies Act engaged in the manufacture of food products. The company was initially engaged in the processing and exporting of gherkins, a vegetable product and mango pulp in OTS cans. The company subsequently commenced a new venture from 1.4.2002 involving the processi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r years, the assessee claimed relief under Section 80 HHC only and the assessee did not produce any material to show that the profit earned for claiming deduction under Section 10B came from the new 100% EOU only. On the above stated grounds, the claim was rejected by the Assessing Officer. Aggrieved by this, the assessee filed an appeal before the Commissioner of Income Tax (Appeals). 3. Evidently, in the course of the appeal before the first Appellate Authority, the assessee produced documents, particularly, with reference to the objection that the assessee was functioning at the very same address where it was originally established. Apart from that, the appellant had also produced certificate of approval as 100% EOU dated 16.3.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The first Appellate Authority pointed out that the clarification given by the assessee as regards the various entries in Form 56G required no further elucidation. Incidentally, the Commissioner of Income Tax (Appeals) also pointed out that it is not the case of the Assessing Authority that the appellant had not overstated its export or claimed excessive relief. Except for the contention that the units were not different and they were one and the same, there were no other materials on the part of the Assessing Authority to deny their relief. 5. As regards the location of both the units in the same building, the Commissioner of Income Tax (Appeals) pointed out that the exports are governed by Regulations enforced by the Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arious documents. The DTA and EOU units are physically distinguishable and certified by Customs and Excise Authorities and the Development Commissioner VEPZ, Vizag and that there is also a Government road bisecting DTA and EOU units. 7. Referring to the Board's circular 1/2005, the Appellate Authority pointed out that there are enough materials available on record to uphold the claim of the appellant that exemption under Section 10B was admissible, since the appellant had satisfied all the conditions laid down in the provisions of Section 10B of the Act. Thus, going by the above reasoning, the Appellate Authority allowed the appeal. 8. The Revenue took the matter on appeal before the Income Tax Appellate Tribunal. In paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee were placed before the Assessing Authority for his remarks and report. On the facts thus admitted, we do not find any justification in the order of the Tribunal remanding the case to the Assessing Officer for fresh consideration, which, in the context of the above admitted facts would amount to nothing but an empty ritual. 11. As already pointed out, a reading of the order of the Commissioner of Income Tax (Appeals) would show the specific contention of the appellant that the Assessing Authority had not looked into the columns provided in the annexure to Form 56G, which gives the details of turnover for export sale as well as on the domestic sale. On being satisfied about this material available on record, the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Ministry of Commerce & Industry, Visakhapatnam Export Processing Zone. The materials thus produced were thus verified by the Assessing Officer and the report was also filed before the Commissioner of Income Tax. 14. Learned counsel for the appellant submits that they had not placed any new documents, which had not been dealt with by the Assessing Officer. Even in the course of the appeal before the Commissioner of Income Tax (Appeals), details in support of the various columns in Form 56G were placed before the Assessing Authority for his remarks and report. Thus, even if the documents produced on the details of Form 56G very much available before the Assessing Officer amounted to fresh materials, yet, we find that the requiremen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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