Shri Naginbhai Devabhai Patel, Surat V. The Income tax Officer,Ward-6(3), Surat

CO 120/AHD/2011

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6521 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-09-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 02-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIMAL TANWANI SRDR

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD .., ! ! ! ! .'# !'#, $ BEFORE SHRI D.K.TYAGI, HONBLE JUDICIAL MEMBER, AND SHRI A. MOHAN. ALANKAMONY, HONBLE ACCOUNTANT MEMBE R %& / CO NO.120/AHD/2011 (ARISING OUT ITA NO.2974/AHD/2009) # ' (' / ASSESSMENT YEAR:-2006-07 DATE OF HEARING:20.9.11 DRAFTED:25.10.11 NAGINBHAI DEVABHAI PATEL NR. JAY ENGINEERING, KAMLA PARK, GANDHI ROAD, BARDOLI, SURAT PAN NO.ACVPP4182F # # # # / V/S . INCOME TAX OFFICER, WARD-6(3), ROOM NO.616, AAYAKAR BHAVAN, MAJURA GATE, SURAT (ORIGINAL RESPONDENT) / APPLICANT .. (ORIGINAL APPELLANT) %*+/ RESPONDENT *+ /BY APPELLANT NONE %*+ , - / BY RESPONDENT SHRI VIMAL TANWANI, SR-DR .# / , 0$ / DATE OF HEARING 20-09-2011 1'( , 0$ / DATE OF PRONOUNCEMENT 31-10-2011 2 2 2 2 / / / / ORDER . .. .'# !'# '# !'# '# !'# '# !'#, , , , $ $ $ $ / PER SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS CROSS OBJECTION IS FILED BY ASSESSEE AGAINST THE APPEAL OF REVENUE IN ITA NO.2974/AHD/2009 ON 02-06-2011, SUBSEQUENT TO T HE PASSING OF THE ORDER BY THE TRIBUNAL ON 24-05-2011. THE CO RAISED BY THE APPELL ANT IS WITH RESPECT TO THE SAME ISSUED ADJUDICATED BY THE TRIBUNAL IN THE APPEAL OF THE REVENUE. THE GROUNDS RAISED BY THE REVENUE AND THE CO OF THE ASSESSEE ARE REPRO DUCED HEREINBELOW FOR REFERENCE. 1) GROUNDS OF THE REVENUE IN ITA NO.2974/AHD/2009. (1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE AND IN LAW, THE LD. CIT(A)-IV, SURAT HAS ERRED IN RESTRICTING THE DISAL LOWANCE OF LABOUR CO NO 120/AHD/2011 A.Y. 2006-0 7 NAGINDAS D PATEL V. ITO WD-6(3), SRT PAGE 2 EXPENSE AT 10% AMOUNTING TO RS 5,40,000/- AGAINST 2 5% AMOUNTING TO RS.13,07,372/- MADE BY THE AO OF TOTAL LABOUR EXPEN SES CLAIMED BY THE ASSESSEE AMOUNTING TO RS.52,29,488/- 2) GROUND RAISED IN THE CO BY THE ASSESSEE I) AO ERRED IN ADDING RS.13,07.372/- ON ACCOUNT OF UNVERIFIABLE DIAMOND LABOUR EXPENSES II) THE CIT APPEALS ALSO ERRED IN RESTRICTING DISAL LOWANCE TO TUNE OF RS.5,40,000/- III) DEPARTMENT APPEALED TO UPHELD THE ORDER OF ASS ESSING OFFICER. IT IS APPARENT FROM THE ABOVE, THAT THE CO OF THE A SSESSEE AND THE GROUNDS RAISED BY THE REVENUE ARE IDENTICAL. SINCE THE TRIBUNAL HAS A LREADY ADJUDICATED ON THIS IDENTICAL ISSUES PRIOR TO THE DATE OF FILING THE CO BY THE ASSESSEE; THE CO OF THE ASSESSEE HAS BECOME INFRUCTUOUS. 2. IN THE RESULT, CO OF THE ASSESSEE IS DISMISSED AS I NFRUCTUOUS. 3 2 , 1'( 4#!5 31 / 10 /2011 ' $. 9 , / THIS ORDER PRONOUNCED IN OPEN COURT ON 31/10/ 2011 . SD/- SD/- ( ) ($ ) .., .'# !'# (D.K. TYAGI) (A. MOHAN ALANKAMONY) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) 4#!5- *DKP 2 2 2 2 , ,, , %0= %0= %0= %0= >=(0 >=(0 >=(0 >=(0 / COPY OF ORDER FORWARDED TO:- 1. *+ / APPELLANT 2. %*+ / RESPONDENT 3. !! 0 .@ / CONCERNED CIT 4. .@- / CIT (A) 5. = C %0# , , / DR, ITAT, AHMEDABAD 6. ' E3 / GUARD FILE. /TRUE COPY/ BY ORDER/ 2 , F/ !G ,