The ITO, Ward 2 (4), AMRELI V. Shri Parivartan Trust, AMRELI

ITA 1225/RJT/2010

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 7353 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-05-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LD BHARTI
• Assessee Lawyers: DM RINDANI
• Section: 143(3); 263; 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI T.K. SHARMA (JM) AND SHRI A.L. GEHLOT ( AM) I.T.A. NO.1225/RJT/2010 (ASSESSMENT YEAR 2007-08) ITO, WD.2(1) VS SHRI PARIVARTAN TRUST AMRELI 7-C, NAGNATH COMPLEX OPP SBI, AMRELI PAN : AAHFR4808G (APPELLANT) (RESPONDENT) DATE OF HEARING : 23-11-2011 DATE OF PRONOUNCEMENT : 25-11-2011 REVENUE BY : SHRI LD BHARTI ASSESSEE BY : SHRI DM RINDANI O R D E R PER T.K. SHARMA (JM) THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER DA TED 06-07-2010 PASSED BY THE CIT(A)-IV, RAJKOT FOR THE ASSESSMENT YEAR 20 07-08 ON THE FOLLOWING GROUNDS: (1) THE LD.CIT(A)-IV, RAJKOT HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.49,80,274/- MADE BY TH E AO ON ACCOUNT OF LABOUR EXPENSES ADDED U/S 40(A)(IA). (2) THE LD.CIT(A)-IV, RAJKOT HAS ERRED IN LAW AND O N FACTS IN ALLOWING THE CLAIM OF DEDUCTION U/S 11 OF RS.4,31,1 60/-. 2. AT THE OUTSET, SHRI DM RINDANI, APPEARED ON BEHA LF OF THE ASSESSEE AND FILED PAPER BOOK CONTAINING 11 PAGES CONSISTING OF THE FOLLOWING DOCUMENTS: 1. ORDER OF ITAT, RAJKOT DATED 06.03.2009 ITA NO.1225/RJT/2010 2 2. ORDER U/S 263 OF THE I.T. ACT, 1961 OF C.I.T.(AP PEALS)-III, RAJKOT DATED 15.07.2008 3. ORIGINAL ASSESSMENT ORDER U/S 143(3) OF I.T. ACT , 1961 DATED 05.03.2007 3. THE COUNSEL OF THE ASSESSEE EXPLAINED THAT THE A SSESSING OFFICER FRAMED THE ASSESSMENT U/S 143(3) R.W.S. 263 ON 30-12-2009 WHEREIN HE WORKED OUT THE TOTAL INCOME AT RS. 55,72,050 AFTER REJECTING EXEMP TION CLAIMED U/S 11 OF THE I.T. ACT AND DISALLOWANCE RS.49,80,274 U/S 40(A)(IA) OF THE I.T. ACT, 1961. THE TRIBUNAL VIDE ORDER DATED 06 TH MARCH, 2009 IN ITA NO.452/RJT/2008 QUASHED THE ORDER OF CIT(A) PASSED U/S 263 DATED 15-07-2008. R ELYING ON THIS DECISION OF THE TRIBUNAL QUASHING THE ORDER U/S 263 HE POINTED OUT THAT THE VIEW TAKEN BY THE LD. CIT(A) IN THE IMPUGNED ORDER DELETING THE ADDIT ION OF RS.49,80,274 WHICH WAS MADE BY THE ASSESSING OFFICER U/S 40(A)(IA) AND ALL OWING THE CLAIM OF DEDUCTION U/S 11 OF RS.4,31,160 BE UPHELD. 4. SHRI LD BHARTI, THE LD. DR APPEARED FOR THE REVE NUE, WHO COULD NOT CONTROVERT THE AFORESAID SUBMISSIONS MADE BY THE LD .COUNSEL FOR THE ASSESSEE. 5. WE HAVE CAREFULLY GONE THROUGH THE ORDER OF AUTH ORITIES BELOW AS WELL AS THE DECISION OF THE TRIBUNAL DATED 06 TH MARCH, 2009 (SUPRA) QUASHING THE ORDER DATED 15-07-2008 PASSED BY CIT-III, RAJKOT CANCELIN G THE ORDER U/S 263 OF THE I.T. ACT, 1961. KEEPING IN VIEW THIS DECISION OF T HE TRIBUNAL, WE ARE INCLINED TO UPHOLD THE ORDER OF LD.CIT(A). 6. RESULTANT, THE APPEAL OF THE REVENUE IS DISMISSE D. ITA NO.1225/RJT/2010 3 THIS ORDER HAS BEEN PRONOUNCED ON THE DATE AS MENTI ONED ABOVE. SD/- SD/- (A.L. GEHLOT) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 25 TH NOVEMBER, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-IV, RAJKOT 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT