The Dy.Director of Income tax(Exemptions), Ahmedabad V. Ahmedabad South Indian Association Charitable Trust, Ahmedabad

ITA 1323/AHD/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6888 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 03-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Keywords: Depreciation; Charitable institution

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & ' & ' & ' & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) ITA NO.1323/AHD/2011 [ASSTT.YEAR : 2008-2009] DY. DIRECTOR OF INCOME TAX (EXEMPTION) AHMEDABAD. /VS. AHMEDABAD SOUTH INDIAN CHARITABLE TRUST, 1/A, SUNRISE PARK DRIVE-IN-ROAD, AHMEDABAD. PAN : AAATA 2642 L ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ( . / &/ REVENUE BY : SHRI VINOD TANWANI 12 . / &/ ASSESSEE BY : SHRI P.F. JAIN 3 . 24'/ DATE OF HEARING : 2 ND DECEMBER, 2011 5%6 . 24'/ DATE OF PRONOUNCEMENT : 9 TH DECEMBER, 2011 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL OF THE REVENUE FOR A.Y.2008-2009 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-XXI, AHMEDABAD. 2. THE ONLY GROUND RAISED IN THE APPEAL OF THE REVE NUE READS AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN DIRECTING TO DELETE THE DISALLOWANCE OF DEPRECIATION OF RS.1,83, 63,113/- OF THE INCOME TAX ACT. 3. THE LEARNED DR RELIED ON THE ORDER OF THE AO. T HE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE OF DISALL OWANCE OF DEPRECIATION IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION O F THE ITAT, AHMEDABAD BENCHES IN ASSESSEES OWN CASE FOR A.Y.20 05-2006 IN ITA ITA NO.1323/AHD/2011 -2- NO.1660/AHD/2008 DATED 1-10-2008 AND FOR THE A.Y.20 06-2007 IN ITA NO.50/AHD/2009 DATED 3-3-2009. HE SUBMITTED THAT T HE DEPARTMENT HAS FILED AN APPEAL AGAINST THE ORDER OF THE TRIBUNAL I N THE CASE OF THE ASSESSEE BEFORE THE HONBLE GUJARAT HIGH COURT AND THE HONB LE HIGH COURT VIDE ITS ORDER DATED 26-9-2011 HAS DISMISSED THE APPEAL FILED BY THE DEPARTMENT IN INCOME TAX APPEAL NO.933, 934 &936/20 10 AND THE ORDER OF THE TRIBUNAL WAS CONFIRMED. THE LEARNED DR COUL D NOT CONTROVERT THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE . 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS. IN VIEW O F THE FACT THAT THE ISSUE OF DISALLOWANCE OF DEPRECIATION WAS COVERED I N FAVOUR OF THE ASSESSEE WITH THE DECISION OF THE TRIBUNAL IN ITS O WN CASE FOR THE EARLIER ASSESSMENT YEARS 2005-2006 (SUPRA) AND 2006-2007 (S UPRA) AND ALSO SINCE THE HONBNLE JURISDICTIONAL HIGH COURT HAS DI SMISSED THE APPEAL OF THE DEPARTMENT AND THE ORDER OF THE TRIBUNAL HAS BE EN CONFIRMED, WE DECIDE THE ISSUE IN FAVOUR OF THE ASSESSEE AND THE GROUND OF THE APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . 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