The ACIT, Circle-5, Ahmedabad V. Rajpath Club Ltd., Ahmedabad

ITA 1425/AHD/2012

• Counselvise Citation: 142520514 RSA 2012
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 29-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 28-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ ITA NO. 1425/AHD/2012 / ASSESSMENT YEAR: 2009-10 ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-5, AHMEDABAD VS. RAJPATH CLUB LTD., SG HIGHWAY, THALTEJ, AHMEDABAD PAN : AAACR 7379 A / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI RAKESH JHA, SR DR ASSESSEE(S) BY : SHRI P.M. MEHTA WITH SHRI GULAB M. THAKOR, AR / DATE OF HEARING : 29/09/2015 / DATE OF PRONOUNCEMENT: 21/10/2015 / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-XI, AH MEDABAD DATED 27.04.2012 FOR ASSESSMENT YEAR 2009-10. 2. THE ONLY GROUND RAISED IN THIS APPEAL BY THE REV ENUE READS AS UNDER:- THE LD. COMMISSIONER OF INCOME TAX (A) HAS ERRED I N LAW AND ON FACTS IN DELETING THE ADDITION OF RS.42,66,094/- BEING IN COME EARNED BY THE ASSESSEE FROM THE LETTING OUT OF LAWN AND A.C. HALL . 3. IT IS STATED BY THE LEARNED COUNSEL FOR THE ASSE SSEE THAT THIS ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISIO N OF ITAT IN ITA NO. 1425/AHD/2012 ACIT VS. RAJPATH CLUB LTD AY 2009-10 2 ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2003-04 VID E ITA NO.2380/AHD/2006. THE LEARNED DEPARTMENTAL REPRESE NTATIVE, ON THE OTHER HAND, POINTED OUT THAT IN THE SUBSEQUENT YEAR , I.E., ASSESSMENT YEAR 2008-09, VIDE ITA NO.3203/AHD/2011, THE ITAT S ET ASIDE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FO R RE-ADJUDICATION AS PER ITS DIRECTION IN PARAGRAPH 7 OF THE ORDER. THE LEARNED COUNSEL FOR THE ASSESSEE, ON THE OTHER HAND, POINTED OUT THAT T HE ASSESSEE IS IN THE PROCESS OF FILING OF MISCELLANEOUS APPLICATION AGAI NST THE ABOVE ORDER OF THE ITAT. 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BO TH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. WE FIND THAT THE DECISION OF ITAT FOR ASSESSMENT YEAR 2003-04 IS DATED 23.02. 2007, WHILE SUBSEQUENTLY THE ITAT IN ASSESSMENT YEAR 2008-09 VI DE ORDER DATED 02.03.2012 DEEMED IT PROPER TO SET ASIDE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER. WE ALSO FIND THAT IN THE AB OVE ORDER THE ITAT HAS ALSO CONSIDERED THE EARLIER DECISION OF ITAT IN ASSESSEES OWN CASE. SO FAR AS THE CONTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE THAT IT IS IN THE PROCESS OF FILING OF THE MISCELLANEOUS AP PLICATION AGAINST THE ORDER OF THE ITAT FOR ASSESSMENT YEAR 2008-09 IS CO NCERNED, WE FIND THAT THE ORDER OF THE ITAT IS DATED 02.03.2012 AND MORE THAN 3 YEARS HAVE ELAPSED. THE ASSESSEE HAS NOT YET FILED THE MI SCELLANEOUS APPLICATION. MOREOVER, AS ON DATE, THE ORDER OF TH E ITAT STANDS; THEREFORE, IT WOULD BE PREFERABLE TO FOLLOW THE ORD ER OF THE ITAT OF THE SUBSEQUENT YEAR. SINCE THE DECISION OF ITAT FOR A SSESSMENT YEAR 2008-09 IS OF IMMEDIATELY PRECEDING YEAR IN WHICH T HE DECISION OF EARLIER YEAR HAS ALREADY BEEN CONSIDERED, WE DEEM I T PROPER TO FOLLOW ITA NO. 1425/AHD/2012 ACIT VS. RAJPATH CLUB LTD AY 2009-10 3 THE DECISION OF ITAT FOR ASSESSMENT YEAR 2008-09 AN D RESPECTFULLY FOLLOWING THE SAME, WE SET ASIDE THE ORDER OF THE A UTHORITIES BELOW ON THIS POINT AND RESTORE THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FOR RE-EXAMINATION AS PER THE ORDER OF THE ITAT IN ASSESSMENT YEAR 2008-09. 5. IN THE RESULT, THE REVENUES APPEAL IS DEEMED TO BE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 21 ST OCTOBER, 2015 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 21/10/2015 BIJU T., PS !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. ! / THE RESPONDENT. 3. '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A) 5. '() # , # , ' / D R, ITAT, AHMEDABAD 6. ). / / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD