M/s. Shri Laxmi Nathji Bacchat Aam S.S. Ltd., JODHPUR V. ITO, JAISALMER

CO 5/JODH/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2197 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Assessee Lawyers: RAJIV

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.281/JODH/2015 ASSESSMENT YEAR: 2012-13 THE DY. COMMISSIONER OF INCOME- TAX, CIRCLE-1, ROOM NO. 59, AAYAKAR BHAWAN, PAOTA, JODHPUR VS. M/S. BALSAMAND HORTICULTURE AND ANIMAL HUSBANDRY ENTERPRISES, UMAID BHAWAN PALACE, JODHPUR PAN :AAAFB9363M APPELLANT RESPONDENT C. O. NO.05/JODH/2016 (IN I.T.A.NO.281/JODH/2015) ASSESSMENT YEAR: 2012-13 M/S. BALSAMAND HORTICULTURE AND ANIMAL HUSBANDRY ENTERPRISES, UMAID BHAWAN PALACE, JODHPUR PAN :AAAFB9363M VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, ROOM NO. 59, AAYAKAR BHAWAN, PAOTA, JODHPUR CROSS OBJECTOR RESPONDENT REVENUE BY SHRI S. L. MOURYA, DR ASSESSEE BY SHRI RAJIV PANDEY, AR DATE OF HEARING: 16.03.2016 DATE OF PRONOUNCEMENT: 16.03.16 O R D E R PER: GEORGE MATHAN, J.M. : ITA NO.281/JODH/2015 IS AN THE APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED CIT (A)-I, JODHOUR PASSED IN APPEAL NO.13/2014- 2 ITA NO.281/JODH/2015 C.O. NO. 05/JODH/2016 2015 DATED 28-04-2015 FOR ASSESSMENT YEAR 2012-13. C.O. NO.05/JODH/2016 IS FILED BY THE ASSESSEE IN THE REVENUES APPEAL. 2. SHRI S. L. MOURYA LEARNED DR REPRESENTED ON BEHA LF OF THE REVENUE AND SHRI RAJIV PANDEY LEARNED AR REPRESENTED ON BEH ALF OF THE ASSESSEE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT THE ISSUE IS SQUARELY COVERED BY THE DECISION OF THE CO -ORDINATE BENCH OF THIS TRIBUNAL FOR ASSESSMENT YEAR 2004-05 TO 2009-10 IN ITA NO.78 TO 82/JODH/2012 AND ITA NO.8/JODH/2013 FOR ASSESSMENT YEAR 2009-10 DATED 24-06-2013. IT WAS A SUBMISSION BY THE LEARNED D.R. THAT THE REVENUE HAS FILED THE APPEAL AS THE REVENUE HAS CONTESTED THE A BOVE MENTIONED ORDERS OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL BEFORE TH E HON'BLE JURISDICTIONAL HIGH COURT. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ISSUES IN THIS APPEAL ARE SQUARELY COVERED BY THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL FOR EARLIER ASSESSMENT YEARS AND THAT THE LEARNED CIT (A) HAS FOLLOWED THE JUDICIAL DISCIPLINE BY FOLLOWING THE A BOVE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL (SUPRA) WHILE DECID ING THE SAME IN THE YEAR UNDER CONSIDERATION, THE FINDING OF THE LEARNED CIT (A) IS ON RIGHT FOOTING AND DOES NOT REQUIRE ANY INTERFERENCE. CONSEQUENTLY, TH E SAME IS HEREBY SUSTAINED. AS A RESULT, BOTH THE APPEAL OF THE REVE NUE STANDS DISMISSED. 3 ITA NO.281/JODH/2015 C.O. NO. 05/JODH/2016 5. AT THE TIME OF HEARING THE LEARNED AR OF THE ASS ESSEE SUBMITTED THAT HE DID NOT WISH TO PRESS THE CROSS OBJECTIONS. CONS EQUENTLY, THE CROSS OBJECTION STAND DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE A ND THE CROSS OBJECTION FILED BY THE ASSESSEE STAND DISMISSED. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 16 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 16 .03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 17.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 17.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 16.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER