M/s Baddi Barotiwala Nalagarh Development Authority, Baddi V. ACIT, C-2 (Exemptions), Chandigarh

ITA 1350/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5299 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-01-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GULSHAN RAJCIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO.1350/CHD/2017 (ASSESSMENT YEAR : 2013-14) BADDI BAROTIWALA NALAGARH VS. THE A.C.I.T., DEVELOPMENT AUTHORITY, BADDI, CIRCLE -2 (EXEMPTION), DISTRICT SOLAN, H.P. CHANDIGARH. PAN: AAALB0528J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NEERAJ SHARMA RESPONDENT BY : SHRI GULSHAN RAJ,CIT DR DATE OF HEARING : 23.01.2018 DATE OF PRONOUNCEMENT : 23.01.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER : THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEAL S), SHIMLA (HEREINAFTER REFERRED TO AS CIT(APPEALS)) DATED 28.7.2017 RELATING TO ASSESSMENT YEAR 2013-14. 2. THOUGH THE ASSESSEE HAS TAKEN AS MANY AS SIX GROUNDS, HOWEVER, THE SOLE ISSUE RAISED BY THE ASSE SSEE IN THIS CASE IS AS TO WHETHER THE ASSESSEE IS A STATE AND THUS IMMUNE FROM TAX UNDER ARTICLE 289(1) OF THE CONSTIT UTION OF INDIA. BOTH THE LEARNED REPRESENTATIVES OF THE PART IES HAVE FAIRLY ADMITTED THAT HIS ISSUE HAS BEEN DECIDED AGA INST THE ASSESSEE IN ASSESSEES OWN CASE VIDE ORDER DATED 12 .1.2017 PASSED IN ITA NOS.880 & 881/CHD/2014 FOR ASSESSMENT YEARS 2010-11 & 2011-12. THE FINDINGS GIVEN IN ASS ESSEES OWN CASE FOR ASSESSMENT YEARS 2010-11 & 2011-12 ARE 2 SQUARELY APPLIED TO THIS CASE ALSO. RESPECTFULLY, FOLLOWING THE DECISION OF THE ITAT CHANDIGARH BENCH IN ASSESS EES OWN CASE IN ITA NOS.880 & 881/CHD/2014 RELATING TO ASSESSMENT YEARS 2010-11 & 2011-12, THE APPEAL OF T HE ASSESSEE IS HEREBY DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JANUARY, 2018. SD/- SD/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 03.05.2018 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH