Jay Construction, Anand V. The Income tax Officer,Ward-4, Anand

ITA 1292/AHD/2012

• Counselvise Citation: 129220514 RSA 2012
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M MATHIVANAN
• Assessee Lawyers: B T THAKKAR

Judgement Text

, , , , B , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & ' & ' & ' & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) ITA.NO.1292/AHD/2012 [ASSTT. YEAR : 2008-2009] JAY CONSTRUCTION G-6, R.S.PLATINUM, GROUND FLOOR NR. SHUBHAM PARTY PLOT BHALEJ ROAD, ANAND, GUJARAT. PAN : AAEFJ 7695 Q /VS. ITO, WARD-4 ANAND. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI B.T. THAKKAR ( 0 1 &/ REVENUE BY : SHRI M. MATHIVANAN 3 0 /4'/ DATE OF HEARING : 9 TH AUGUST, 2012 5%6 0 /4'/ DATE OF PRONOUNCEMENT : 07-09-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-IV, BAROD A FOR THE ASSESSMENT YEAR 2008-2009. 2. THE ONLY GROUND RAISED IN THIS APPEAL OF THE ASS ESSEE IS AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN CONFIRMING DISALLOWANCE OF RS.3,19,512/- OUT OF LABOUR EXPENSE S TO THE TOTAL INCOME OF YOUR APPELLANT, WHICH BEING UNJUST & UNLAWFUL MA Y BE ALLOWED NOW. 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE ISSUE IN THE GROUND OF THE APPEAL OF THE ASSESSEE IS COVERED WIT H THE DECISION OF THE ITAT, AHMEDABAD IN ASSESSEES OWN CASE FOR EARLIER ASSESS MENT YEAR 2006-2007 WHEREIN THE TRIBUNAL HAS SUSTAINED THE DISALLOWANCE TO 2.5% OUT OF LABOUR ITA.NO.1292/AHD/2012 -2- EXPENSES AND THE BALANCE DISALLOWANCE WAS DELETED. THE LEARNED DR HAS RELIED ON THE ORDERS OF THE AO AND THE CIT(A). 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ISSUE IN THE GROU ND OF THE APPEAL OF THE ASSESSEE REGARDING DISALLOWANCE OF RS.3,19,512/- OU T OF LABOUR EXPENSES IS COVERED WITH THE DECISION OF THE ITAT, AHMEDABAD IN ASSESSEES OWN CASE FOR THE EARLIER ASSESSMENT YEAR 2006-2007 IN ITA NO.334 5/AHD/2009 DATED 14.10.2011 WHEREIN THE DISALLOWANCE WAS RESTRICTED TO 2.5% OF THE TOTAL LABOUR EXPENSES AND THE BALANCE DISALLOWANCE WAS DELETED B Y THE TRIBUNAL. THE FACTS AND CIRCUMSTANCES OF THE CASE OF THE ASSESSEE FOR T HE ASSESSMENT YEAR 2008- 2009 IN APPEAL BEFORE US BEING SIMILAR TO THE FACTS AND CIRCUMSTANCES OF THE CASE OF THE ASSESSEE IN EARLIER ASSESSMENT YEAR 200 6-2007 AND THE ISSUE BEING COVERED WITH THE DECISION OF THE ITAT, AHMEDABAD FO R ASSESSEES OWN CASE FOR EARLIER ASSESSMENT YEAR 2006-2007 VIDE ORDER OF THE TRIBUNAL DATED 14.10.2011 (SUPRA), WE DECIDE THE ISSUE ACCORDINGLY AND THE DI SALLOWANCE OUT OF LABOUR EXPENSES IS RESTRICTED TO 2.5% OF THE TOTAL LABOUR EXPENSES OF RS.63,95,240/- WHICH COMES TO RS.1,59,756 AND THE BALANCE DISALLOW ANCE OUT OF LABOUR EXPENSES IS DELETED AND THE GROUND NO.1 OF THE ASSE SSEE IS PARTLY ALLOWED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( #.% $% /A.MOHAN ALANKAMONY) &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD