The DCIT, Panchmahal Circle, Dist.Panchmahal V. M/s. R.K. Construction Co., Godhra

ITA 1364/AHD/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 8829 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-03-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 05-04-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B S SANDHU
• Assessee Lawyers: S N SOPARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI MAHAVIR SINGH, JUDICIAL MEMBER DATE OF HEARING:11/03/2010 DRAFTED ON: 11/03/20 10 ITA NO.1364/AHD/2007 ASSESSMENT YEAR : 2003-2004 DY. COMMISSIONER OF INCOME TAX, PANCHMAHAL CIRCLE, CIVIL LINES, GODHRA-389 001, DIST:-PANCHMAHAL. VS. M/S. R.K. CONSTRUCTION CO. MEZZANINE FLOOR, DOLLAR AVENUE, OPP. OCTROI NAKA, PRABHA ROAD, GODHRA. PAN/GIR NO. : AADFR 3583 J (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI B.S.SANDHU, CIT. RESPONDENT BY: SHRI S.N.SOPARKAR A.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VI, BA RODA, DATED 29.01.2007 PASSED IN APPEAL NO: CAB/VI-76/06-07. 2. THE GROUND NOS.1 AND 2 OF THE APPEAL READS AS UN DER:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, T HE CIT(A) ERRED IN DELETING THE ADDITION OF RS.1,84,75 ,227/- ON GROUND THAT THE ORDER U/S.263 FOR A.Y. 2001-02 W HICH FORMED THE BASIS OF ADDITION IN THIS YEAR, IS QUASH ED BY THE TRIBUNAL. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT(A) ERRED IN RELYING UPON THE DECISION OF ITAT I N THE MATTER OF ORDER U/S.263 FOR A.Y. 2001-02 SPECIALLY WHEN THE SAID ORDER HAS NOT BEEN ACCEPTED AND AN APPEAL BEFORE THE HIGH COURT IS CONSIDERED. 3. AT THE TIME OF HEARING BOTH THE PARTIES AGREED T HAT THE ISSUES RAISED IN THE ABOVE GROUNDS OF APPEAL ARE COVERED B Y THE CONSOLIDATED ORDER OF THE TRIBUNAL, DATED 30.05.200 8 IN THE ASSESSEES OWN CASE IN ITA NO.479 AND 780/AHD/2008 FOR A.Y. ITA 1364/A/2007 - 2 - 2004-05 AND 2005-06, WHEREIN THE TRIBUNAL HAS HELD THAT THE CIT(A) BY FOLLOWING THE ORDER OF THE TRIBUNAL DATE D 17.11.2006 IN ITA NO.1033/AHD/2006 IN ASSESSEES OWN CASE, WAS JU STIFIED IN DELETING THE ADDITION IN BOTH THE YEARS UNDER APPEA L. AGAINST THE SAID ORDER OF THE TRIBUNAL, THE DEPARTMENT PREFERRE D APPEAL BEFORE THE JURISDICTIONAL GUJARAT HIGH COURT IN TAX APPEAL NOS.136/2009 AND 137/2009 AND THE HON'BLE HIGH COURT VIDE ORDER DATED 16.02.2010 CONFIRMED THE ORDER OF THE TRIBUNAL AND DISMISSED THE APPEAL OF THE REVENUE. AS THE FACTS IN THE YEAR UND ER APPEAL ARE IDENTICAL TO THE FACTS OF AY 2004-05 AND 2005-06, F OLLOWING THE ORDER OF THE HON'BLE GUJARAT HIGH COURT DATED 16.02 .2010 PASSED IN THE AY 2004-05 AND 2005-06, THE APPEAL OF THE REVEN UE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING IN THE PRESENCE OF THE PARTIES ON 11/03/2010. SD/- SD/- ( MAHAVIR SINGH) ( N.S. SAINI ) JUDICIAL MEMBER ACCO UNTANT MEMBER AHMEDABAD; DATED 11/03/2010 PARAS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD