DCIT, Bangalore V. M/s Karnataka Urban Water Supply and Drainage Board, Bangalore

ITA 1212/BANG/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5454 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-05-2017
• Appeal Filed By: Department
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 09-06-2016
• Court: TRIBUNAL

Judgement Text

ITA NO. 1212/B/2016 & CO NO. 37/B/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 1212/B/2016 ASSESSMENT YEAR 2012 13 M/S KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD , NO. 6, JAL BHAVAN, 1 ST STAGE, 1 ST PHASE, BTM LAYOUT, BANGALORE 29. PAN AAATK5837F VS THE DCIT, CIRCLE 1, BANGALORE (RESPONDENT) (APPELLANT) & C. O. NO. 37/B/2017 IN ITA NO. 1212/B/2016 ASSESSMENT YEAR 2012 13 THE DCIT, CIRCLE 1, BANGALORE VS M/S KARNATAKA URBAN WATER SUPPLY AND DRAINAGE BOARD , NO. 6, JAL BHAVAN, 1 ST STAGE, 1 ST PHASE, BTM LAYOUT, BANGALORE 29. PAN AAATK5837F (RESPONDENT) (APPELLANT) SHRI MADHUSUDHAN, C. A. ASSESSEE BY MS NEERA MALHOTRA, CIT DR REVENUE BY 01 /0 5 /201 7 DATE OF HEARING 05 /0 5 /201 7 DATE OF PRONOUNCEMENT O R D E R PER A. K. GARODIA, AM. THIS APPEAL IS FILED BY THE REVENUE AND THE C.O. IS FILED BY THE ASSESSEE AND THESE ARE DIRECTED AGAINST THE ORDER DATED 31.0 3.2016 FOR A. Y. 2012 13 PASSED BY CIT (A), LTU, BANGALORE. ITA NO. 1212/B/2016 & CO NO. 37/B/2017 2 2. THE GROUND RAISED BY THE REVENUE IS AS UNDER:- WHETHER, IN THE GIVEN FACTS AND CIRCUMSTANCES OF T HE CASE, THE CIT (A) IS RIGHT IN HOLDING THAT THE PROVISIONS OF SECTION 2 (15) AR E NOT APPLICABLE IN THE ASSESSEES CASE. 3. IN THE C. O., THE GROUNDS RAISED BY THE ASSESSEE ARE IN SUPPORT OF THE ORDER OF CIT (A). 4. LEARNED DR OF THE REVENUE SUPPORTED THE ASSESSME NT ORDER AND LEARNED AR OF THE ASSESSEE SUPPORTED THE ORDER OF CIT (A). HE ALSO SUBMITTED THAT LEARNED CIT (A) HAS FOLLOWED THE TRIBUNAL ORDER IN ASSESSEES OWN CASE FOR A. Y. 2011 12 IN ITA NO. 283/B/2015 DATED 04.09.2015, C OPY AVAILABLE ON PAGES 3 TO 27 OF THE PAPER BOOK. AT THIS JUNCTURE, A QUERY WAS RAISED BY THE BENCH ASKING THE LEARNED DR OF THE REVENUE TO POINT OUT A NY DIFFERENCE IN FACTS IN THE PRESENT YEAR AND IN A. Y. 2011 12. IN REPLY, LEAR NED DR OF THE REVENUE COULD NOT POINT OUT ANY DIFFERENCE IN FACTS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. SINCE, LEARNED CIT (A) HAS FOLLOWED THE TRIBUNAL ORDER IN ASSESSEES OWN CASE FOR A. Y. 2011 12 AND IN SPITE OF QUERY, THE LEARNED DR OF THE REVENUE COULD NOT POINT OUT ANY DIFFERENCE IN FACTS, WE FIND NO REASON TO TAKE A CONTRARY VIEW . HENCE, BY RESPECTFULLY FOLLOWING THE TRIBUNAL ORDER IN ASSESSEES OWN CASE IN A. Y. 2011 -12, WE DECLINE TO INTERFERE IN THE ORDER OF CIT (A). REGAR DING C.O. OF THE ASSESSEE, WE HOLD THAT SINCE, IT IS MERELY IN SUPPORT OF THE ORD ER OF CIT (A) AND WE ARE ITA NO. 1212/B/2016 & CO NO. 37/B/2017 3 UPHOLDING HIS ORDER, THE C. O. DOES NOT SURVIVE AND THE SAME IS ACCORDINGLY DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE AND C.O . OF THE ASSESSEE ARE DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/- SD/- (VIJAY PAL RAO) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNT ANT MEMBER DATED: 05/05/2017 PLACE: BANGALORE AM* COPY OF THE ORDER FORWARDED TO : 1.THE APPELLANT 2.THE RESPONDENT. 3.CONCERNED CIT 4.THE CIT(A) 5.D.R., I.T.A.T., BANGALORE ASST T. REGISTRAR