9911796707
TMI Blog2012 (7) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mumbai, for assessment year 2002-03. The assessee has preferred cross objections which are arising out of the aforesaid Revenue's appeals. As the issues which arise out of these appeals are common, for the sake of convenience, these were heard together and are being disposed off by way of this consolidated order. 2. Cross objection no.167/Mum./2009, arising out of ITA no.14/Mum./ 2008, is barred by limitation which is filed with a delay of 529 days. The assessee filed an affidavit as well as an explanation seeking condonation of delay. A number of case laws were cited. 3. The sole reason given for the delay in filing this cross objection is that, on consultation with the learned Counsel for the assessee, the assessee was adviced to file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under section 80IA; (ii) it is observed that the assessee company has taken into consideration the service charges derived from pasteurisation and packing of milk also, for computing deduction under section 80IA, though the income derived from such activities do not qualify for the said deduction; and (iii) he held that the assessee does not maintain separate books of account for job work and cold storage. As the assessee is eligible for deduction under section 80IA only on the income derived from activity of cold storage, the Assessing Officer denied the exemption. 6. Aggrieved, the assessee carried the matter before the first appellate authority wherein the Commissioner (Appeals) held that the quantum of service charges was being cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extent of charges relatable to cold storage. 8. On grounds no.2 and 3, the learned Departmental Representative relied on the findings of the Assessing Officer. 9. Learned Counsel for the assessee, on the other hand, took this bench to the various clauses of the agreement as well as the supplementary agreement to demonstrate that the assessee has nothing to do with packing or pasteurisation of milk. He read various clauses of the agreement and submitted that it is the Dudh Sungh which purchased the packing machinery, employed its workers, got the milk packed and thereafter, such packed milk was handed over to the assessee for storage. He pointed out that similar is the activity of pasteurisation. 10. On the issue of levy of charges, he p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation milk is of Dudh Sungh. Thus, at Page-8 / Para-C- 10 of the supplementary agreement, it is held as follows:- "C-10 THE DUDH SUNGH will receive, handle, pasteurise, pack, store and distribute milk and engage labour to do so either directly or through its own contractors at its own cost, profit, loss, benefit and consequence." 14. Thus, the functions of Dudh Sungh and the assessee are defined in clear terms vide these agreements. As far as clause on charges is concerned, it is only the methodology devised for quantifying the charges and it does not indicate that the assessee is rendering services other than cold storage. Thus, we uphold the findings of the first appellate authority and dismiss the ground raised by the Revenue. 15. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA no.6695/Mum./2010, for assessment year 2002-03. 19. The sole ground raised by the Revenue is whether or not the Commissioner (Appeals) was justified in deleting the disallowance of claim made by the assessee under section 80IA of Rs. 78,25,872. 20. The facts of this ground are similar to the facts of the ground decided by us in the Revenue in ITA no.14/Mum./2008, for assessment year 2001- 02. Consistent with the view taken therein, we uphold the findings of the Commissioner (Appeals) and dismiss the ground raised by the Revenue. 21. In the result, Revenu's appeal is dismissed. We now take up assessee's Cross Objection no.185/Mum./2011, arising out of Revenue's appeal in ITA no.6695/Mum./2010, for assessment year 2002-03. 22. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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