M/S M.P. Rajya Pathya Pustak Nigam, Bhopal V. THE DCIT 1(1), Bhopal

ITA 1354/IND/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2168 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALCHAND
• Section: 143(3); 12; 11

Judgement Text

M.P. RAJYA PATHYA PUSTAK NIGAM V DCIT 1(1),BHOPAL I TA NO.1354/IND/2016 A.Y 2007-08 PAGE 1 OF 3 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE .. , ..!,#$ # % BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER M.P. RAJYA PATHYA PUSTAK NIGAM, ARERA HILLS, BHOPAL V. DEPUTY COMMISSIONER OF INCOME TAX, 1(1), BHOPAL & / APPELLANT ()& / RESPONDENT . # . ./ PAN: AAAAM0318C &* # / APPELLANT BY SHRI PRAKASH JAIN, C.A ()&* # / RESPONDENT BY SHRI LALCHAND, CIT + !,-*$ / DATE OF HEARING 25.09.2017 ./012 *$ / DATE OF PRONOUNCEMENT 26.09.2017 ORDER PER O.P. MEENA, AM. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-2, BHOP AL [IN SHORT REFERRED TO AS THE CIT (A)] DATED 22.09.2016 PERTAI NING TO ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE HAS TAKEN AS MANY AS FIVE GROUNDS OF APPEAL RELATING TO DENYING THE EXEMPTION U/S 10(23C)(IIIAB )/10(23C) (VI) OF THE ACT. . . ./ I.T.A. NO.1354/IND/2016 ! ,2 / ASSESSMENT YEAR: 2007-08 M.P. RAJYA PATHYA PUSTAK NIGAM V DCIT 1(1),BHOPAL I TA NO.1354/IND/2016 A.Y 2007-08 PAGE 1 OF 3 3. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HA S BROUGHT TO OUR NOTICE THAT THE ASSESSMENT ORDER UNDER APPEAL H AS BECOME INFRACTUOUS AS IN COMPLIANCE TO ORDER OF THE HONBL E MP HIGH COURT (ITA NOS. 164 TO 168 & 174 TO 188 OF 2012 AND ITA N O.33/2013, ITA NO.80/2014 DATED 10.07.2015 FOR THE ASSESSMENT YEAR 1988- 89 TO 2009-10), THE AO HAS ALREADY PASSED A FRESH A SSESSMENT ORDER U/S 143(3) READ WITH SECTION 260A/254 OF THE I.T ACT ON 27.12.2016 FOR THE ASSESSMENT YEARS 1988-89 TO 2011 -12 WHEREBY THE ASSESSEE HAS BEEN ALLOWED EXEMPTION U/S 11 & 12 OF THE ACT AND INCOME OF THE ASSESSEE FOR THE ASSESSMENT YEAR 1999-2002 TO 2011-12 HAS BEEN ASSESSED AS NIL. IN VIEW OF THE T HESE FACTS AND CIRCUMSTANCES OF THE CASE, THE IMPUGNED ASSESSMENT ORDER UNDER APPEAL FOR THE ASSESSMENT YEAR 2007-08 DATED 21.3.2 013 PASSED U/S 143(3) READ WITH 147 BY THE AO HAS BECOME INFRA CTUOUS, THEREFORE THE APPEAL OF THE ASSESSEE FOR THE YEAR U NDER CONSIDERATION HAS TO BE DISMISSED BEING INFRACTUOUS , HENCE IT IS THEREFORE TREATED AS DISMISSED. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS BECOME INFRACTUOUS, HENCE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 26.09.201 7. SD/ - (C.M. GARG) SD/- (O.P. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER / DATED : 26 TH SEPTEMBER, 2017 COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR, INDORE