ACIT, Shimla V. Shri Raghunath Singh Thakur, Shimla

ITA 1322/CHANDI/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1552 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Assessee Lawyers: SUBHASH AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS.ANNAPURNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 1322/CHD/2012 ASSESSMENT YEAR: 2009-10 THE ACIT, VS SHRI RAGHUNTH SINGH THAKUR, CIRCLE, PROP. M/S HOTEL COMBERMERE, SHIMLA. THE MALL, SHIMLA. PAN: ABOPT5057F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI MANJIT SINGH, DR RESPONDENT BY : SHRI SUBHASH AGGARWAL DATE OF HEARING : 31.08.2015 DATE OF PRONOUNCEMENT : 02.09.2015 O R D E R PER BHAVNESH SAINI,JM THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORDE R OF LD. CIT(APPEALS) SHIMLA DATED 10.09.2012 FOR ASSESSMENT YEAR 2009-10, CHALLENGING THE GRANT OF DEDUCTION UNDER SECTION 80IC OF THE INCOME TAX ACT IN A SUM OF RS. 2.03 CRORES. 2. THE LD. CIT(APPEALS) NOTED THAT THE FACTS ARE ID ENTICAL AS HAVE BEEN CONSIDERED IN ASSESSMENT YEAR 2008-09. HE HAS ALSO NOTED THAT ITAT CHANDIGARH BENCH DECIDED T HE SAME ISSUE IN FAVOUR OF THE ASSESSEE VIDE THEIR ORD ER DATED 22.06.2012 IN ITA NO. 152 AND 469/2010 AND IN ITA 2 1144/2010. THE LD. CIT(APPEALS) FOLLOWING THE ORDE R OF THE TRIBUNAL DATED 22.06.2012, ALLOWED THE APPEAL O F THE ASSESSEE. 3. THE LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET SUBMITTED THAT THE ISSUE IS COVERED IN FAVOUR OF TH E ASSESSEE BY ORDER OF ITAT CHANDIGARH BENCH IN THE C ASE OF THE SAME ASSESSEE FOR EARLIER YEARS 2006-07 AND 200 7-08 IN ITA 152 AND 469/2010 AND IN ITA 1144/2010 FOR ASSESSMENT YEAR 2008-09. THE TRIBUNAL VIDE ORDER D ATED 22.06.2012 DISMISSED THE DEPARTMENTAL APPEAL AND ALLOWED THE APPEAL OF THE ASSESSEE. COPY OF THE OR DER IS PLACED ON RECORD. 4. THE LD. DR DID NOT DISPUTE THAT ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE. HOWEVER, HE HAS SUBMITTED THAT DEPARTMENTAL APPEAL IS PENDING BEFORE HON'BLE HIGH COURT. 5. CONSIDERING THE ABOVE FACTS, WE FIND THAT ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY ORDER OF ITAT CHANDIGARH BENCH IN THE CASE OF THE SAME ASSESSEE F OR EARLIER YEARS REFERRED TO ABOVE DATED 22.06.2012. MERELY BECAUSE DEPARTMENTAL APPEAL IS PENDING AGAINST THE ORDER OF THE TRIBUNAL, NO DIFFERENT VIEW COULD BE TAKEN. FURTHER, THE ASSESSING OFFICER ONLY ON THE BASIS OF FINDINGS GIVEN IN ASSESSMENT YEAR 2006-07, DENIED T HE DEDUCTION UNDER SECTION 80IC OF THE ACT AND HIS ORD ER IS ALREADY REVERSED IN THE MATTER. 3 6. CONSIDERING THE ABOVE DISCUSSION, WE DO NOT FIND ANY MERIT IN THE DEPARTMENTAL APPEAL, THE SAME IS ACCOR DINGLY, DISMISSED. 7. IN THE RESULT, DEPARTMENTAL APPEAL IS DISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND SEPT,2015. SD/- SD/- (ANNAPURNA MEHROTRA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 ND SEPT.,2015. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT,DR ASSISTANT REGISTRAR, ITAT CHANDIGARH