M/s. Harsh Developers, Baroda V. The Income tax Officer,Ward-2(3), Baroda

CO 290/AHD/2008

• Counselvise Citation: [2013] 122 COUNSELVISE.COM (IT) 8601 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 8 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 30-07-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 21-11-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C METHEWS
• Assessee Lawyers: G S PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTA NT MEMBER THE INCOME TAX OFFICER WARD-2(3) BARODA (APPELLANT) VS M/S. HARSH DEVELOPERS A-4, SHASHTRI NAGAR SOCIETY, NIZAMPURA, BARODA PAN: AADF44179C (RESPONDENT) C.O. NO. 290/AHD/2008 (ARISING OUT OF ITA NO. 3523/AHD/200 8) M/S. HARSH DEVELOPERS A-4, SHASHTRI NAGAR SOCIETY, NIZAMPURA, BARODA PAN: AADF44179C (CROSS OBJECTOR) VS THE INCOME TAX OFFICER WARD-2(3) BARODA (RESPONDENT) REVENUE BY: SRI K.C. METHEWS, SR.D.R. ASSESSEE BY: SRI G.S.PATEL, A.R. DATE OF HEARING : 30-07-2013 DATE OF PRONOUNCEMENT : 30-07-20 13 / ORDER ITA NO. 3523/AHD/2008 ASSESSMENT YEAR 2005-06 I.T.A NO.3523/AHD/2008 & CO NO. 290/AHD/2008 A.Y . 2005-06 PAGE NO ITO VS. M/S HARSH DEVELOPERS 2 PER : D.K. TYAGI, JUDICIAL MEMBER:- THE APPEAL IS FILED BY THE REVENUE AND C.O. IS FIL ED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-II, BARODA DATED 25 -08-2008. 2. THIS APPEAL OF REVENUE AND CO OF ASSESSEE WERE E ARLIER DISPOSED OF BY THE TRIBUNAL VIDE ITS ORDER DATED 19-02-2009. S UBSEQUENTLY, VIDE ITS ORDER DATED 9-05-2013 IN M.A. NO. 129/AHD/2012, THE SAME WAS RECALLED ONLY TO THE EXTENT OF GRANTING AN OPPORTUNITY TO TH E ASSESSEE IN RESPECT OF ADMISSION OF FOLLOWING ADDITIONAL GROUND:- THE RESPONDENT SUBMIT THAT THE LD. CIT(A) HAS ERRE D IN CONFIRMING THE ADDITION OF RS. 601835/- U/S. 40(A)(IA) MADE BY THE AO ON THE GROUND THAT THE APPELLANT DID NOT GIVE ANY SUBMISSI ON DID NOT PRESS THIS GROUND. TAKEN BY THE ASSESSEE WHICH WAS NOT CONSIDERED BY T HE TRIBUNAL WHILE PASSING THE ORDER DATED 19-02-2009. 3. IN PURSUANCE OF THIS ORDER THE MATTER WAS FIXED BEFORE US. AFTER HEARING BOTH THE PARTIES, THE ABOVE ADDITIONAL GROU ND WAS ADMITTED. SINCE THE SAME WAS NOT DECIDED BY LD. CIT(A), IT IS HERE BY RESTORED TO HIS FILE FOR DECIDING IT ON MERITS. I.T.A NO.3523/AHD/2008 & CO NO. 290/AHD/2008 A.Y . 2005-06 PAGE NO ITO VS. M/S HARSH DEVELOPERS 3 4. IN THE RESULT, CO FILED BY ASSESSEE IN RESPECT O F ADDITIONAL GROUND IS ALLOWED FOR STATISTICAL PURPOSE WHILE REVENUES APP EAL REMAINS ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 30/07/2013 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,