Barmer Cooperative Marketing Society Ltd., BARMER V. ITO, BARMER

ITA 151/JODH/2009

• Counselvise Citation: 15123314 RSA 2009
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR (BEFORE SHRI R.K. GUPTA AND SHRI .N.L. KALR A ) ITA NOS.151/JU/2009 ASSESSMENT YEAR : 2006-07 PAN: AAATB 7289 L M/S. BARMER COOPERATIVE MARKETING SOCIETY LTD. VS . THE ITO CHOHTAN ROAD, BARMER BARMER (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE (W/S) DEPARTMENT BY: SHRI MAHESH KUMAR DATE OF HEARING: 02-12-2011 DATE OF PRONOUNCEMENT: 09-12-2011 ORDER PER N.L. KALRA, AM:- THE ASSESSEE HAS FILED AN APPEAL AGAINST THE ORDER OF THE LD.CIT(A), JODHPUR DATED 27-02-2009 FOR THE ASSESSMENT YEAR 2006-07. 2.1 THE LD. AR OF THE ASSESSEE IN HIS WRITTEN SUBMI SSIONS HAS STATED AS UNDER:- 1. THAT THE APPEAL HAS BEEN PREFERRED AGAINST THE ORDER OF LD.CIT(A) WHO HAD CONFIRMED THE ORDER PASSED BY THE ITO WHEREBY THE ITO HAD DISALLOWED THE CLAIM MADE BY THE APPELL ANT FOR DEDUCTION OF RS. 36,56,421/- U/S 80P(2)(E) OF THE I NCOME TAX ACT. IT IS SUBMITTED THAT THE POINT RAISED BY THE APPELL ANT HAS SINCE BEEN DECIDED IN FAVOUR OF THE DEPARTMENT IN T HE CASE OF UDAIPUR SHAHKARI UPBHOKTA THOD BHANDAT LTD. VS CIT BY THE H ON'BLE JURISDCTIONAL HIGH COURT IN (2007) 295 ITR 164 / ( 2007) 210 CTR (/RAJ.) 94, THE GROUNDS OF APPEAL RAISED BY THIS APPELLANT IS COVERED BY THIS DECISION (PL READ CIT VS UDAIPUR ETC.) THE APPELLAN T SEEKS YOUR PERMISSION NOT TO PRESS THE APPEAL. 2. AS A CONSEQUENCE OF ABOVE, THE GROUND ABOUT CH ARGE OF INTEREST MAY KINDLY BE DECIDED. 2 2.2 HENCE THE ISSUE RAISED BY THE ASSESSEE IS DECID ED AGAINST THE ASSESSEE AND IN RESPECT OF INTEREST IT IS HELD THAT INTEREST IS MA NDATORY AND THE ASSESSEE WILL GET THE CONSEQUENTIAL RELIEF. 3.0 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 09-12-2011 SD/- SD/- (R.K. GUPTA) (N.L. KALRA) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED: 09 /12/2011 MISHRA COPY TO: 1. M/S. BARMER COOPERATIVE MARKETING SOCIETY LTD. B ARMER 2. THE ITO, BARMER 3.THE LD. CIT (A) BY ORDER 4.THE CIT 5.THE D/R 6.THE GUARD FILE (ITA NO. 151/JU/09) A.R.. ITAT: JODHPUR