Appeal filed against enhancement of income by invoking the provisions of section 10A of the IT Act

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE
(Through Virtual Court)

BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No.584/PUN/2015
Assessment Year : 2005-06

M/s. Honeywell Automation India Limited,
56 & 57, Hadapsar Industrial Estate,
Hadapsar, Pune – 411013
PAN : AAACT3904F
Appellant

V/s.

Deputy Commissioner of Income Tax,
Circle – 7, Pune
Respondent

ITA No.620/PUN/2015
Assessment Year : 2005-06

The Deputy Commissioner of Income Tax,
Circle -11, Pune
Appellant

 V/s.

M/s. Honeywell Automation India Limited,
(Formerly known as Tata Honeywell Limited),
56 & 57, Hadapsar Industrial Estate,
Hadapsar, Pune – 411013
PAN : AAACT3904F
Respondent

Assessee by : Shri Ajit Kumar Jain
Revenue by : S/Shri Kalika Singh &
Mahadevan A.M. Krishnan

Date of Hearing : 25-05-2021
Date of Pronouncement : 03-06-2021

ORDER

PER S.S. VISWANETHRA RAVI, JM :

These two appeals by the assessee and Revenue against the common order dated 27-02-2015 passed by the Commissioner of Income Tax (Appeals)-13, Pune [„CIT(A)‟] for assessment year 2005-06.

2. We note that the issues raised in both the appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear both the appeals together and to pass a consolidated order for the sake of convenience.

3. First, we shall take the appeal in ITA No. 584/PUN/2015 for the A.Y. 2005-06.

4. Ground Nos. 1 to 10 raised by the assessee questioning the order of CIT(A) in enhancing the income by invoking the provisions of section 10A of the Act.

5. Heard both the parties and perused the material available on record. We find that the similar issue has been decided by this Tribunal in assessee‟s own case, the latest being in ITA No. 583/PUN/2016 for A.Y. 2003-04, order dated 03-03-2020 which is at page Nos. 142 of the paper book. The relevant portion from Paras 5 to 8 are reproduced here-inbelow:

“5. Ground Nos. 2 to 11 raised by the assessee challenging the action of CIT(A) in enhancing the income thereby consequently enhancing the income of the assessee by invoking the provisions contemplated in sub-section (7) of section 10A of the Act.

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