The ACIT, Circle-6, Ahmedabad V. M/s. Maruti Coach Company, Ahmedabad

ITA 1555/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80275 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2014
• Appeal Filed By: Department
• Bench Allotted: D
• Next Hearing Date: 06-08-2014
• Assessment Year: 2003-2004
• Appeal Filed On: 02-06-2011
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Section: 143(3)

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , , , , 0 00 0 0 00 0 ' ' ' ' , , , , #$ #$ #$ #$ # % # % # % # % BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER ITA NO. 1555/AHD/2011 (ASSESSMENT YEAR 2003-04) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, AHMEDABAD. VS M/S. MARUTI COACH COMPANY, AHMEDABAD. PAN: AADFM2009A &'/ APPELLANT )*&' / RESPONDENT REVENUE BY : SHRI ROOPCHAND, SR. DR ASSESSEE(S) BY : SHRI MANISH J. SHAH, AR + , $/ // / DATE OF HEARING : 06/08/2014 -./ , $ / DATE OF PRONOUNCEMENT: 14/08/2014 #0 #0 #0 #0/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-XI, AHMEDABAD DATED 23.03.2011. 2. THE REVENUE HAS TAKEN THE FOLLOWING GROUNDS OF APPEAL: 1. THE LD. COMMISSIONER OF INCOME TAX(A) HAS ERRED IN LAW AND ON FACTS IN DIRECTING THE ASSESSING OFFICER TO VERIFY THE CONTENTIONS OF THE ASSESSEE WITH REGARD TO THE ADDI TIONS OF RS 40,56,580/- BEING EXPENSES INCURRED TOWARDS ADDI TIONS ITA NO. 1555/A/2011 M/S. MARUTI COACH COMPANY, AHMEDABAD AY 2003-04 - 2 - MADE TO BUILDING, AND TO MODIFY THE ASSESSMENT ORDE R, THE DIRECTION AMOUNTING TO SETTING ASIDE THE ISSUE TO T HE FILE OF ASSESSING OFFICER, WHICH IS IN CONTRAVENTION OF SEC . 251 OF THE INCOME TAX ACT, 1961. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. COMMISSIONER OF INCOME TAX(A) OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE L D. COMMISSIONER OF INCOME TAX(A) MAY BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIAL AVAILABLE ON RECORD. IN THE INSTANT CASE, THE COMMISSIONER OF INCOME TAX (APPEALS) PASSED THE ORD ER AS UNDER: I HAVE CONSIDERED THE SUBMISSIONS MADE BY THE A.R. OF THE APPELLANT AND THE OBSERVATIONS OF THE ASSESSING OFF ICER IN THE ASSESSMENT ORDER. IN THE FIRST ASSESSMENT ORDER U/ S. 143(3) R.W.S. 147, A.O. STATED THAT NECESSARY DETAILS REGA RDING THE ISSUE HAD BEEN FILED. DURING THE ASSESSMENT PROCEEDINGS (CONSEQUENT ON ORDER U/S. 263), VIDE THE LETTER DATED 11.11.200 9, APPELLANT RELIED ON THE EVIDENCES FURNISHED DURING THE FIRST ASSESSMENT PROCEEDINGS. AS SEEN FROM THE IMPUGNED ORDER, ADDI TION WAS MADE ON THE GROUND THAT THE MATERIAL ON RECORD DID NOT JUSTIFY THE IMPUGNED EXPENDITURE. A.O. IS DIRECTED TO VERI FY THE CONTENTIONS/EVIDENCE SUBMITTED BY THE APPELLANT AND MODIFY THE ORDER ACCORDINGLY. THIS GROUND IS TREATED AS ALLOW ED FOR STATISTICAL PURPOSES. 4. AGAINST THE ABOVE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), THE REVENUE IS IN APPEAL BEFORE US ON TH E GROUND THAT THE ABOVE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) A MOUNTS TO SETTING ASIDE OF THE ORDER WHICH IS NOT IN ACCORDANCE WITH THE PROVISIONS OF SECTION 251 OF THE INCOME TAX ACT. 5. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE F ILED BEFORE US COPY OF THE ORDER PASSED BY THE ASSESSING OFFICER D ATED 24.05.2011 IN ITA NO. 1555/A/2011 M/S. MARUTI COACH COMPANY, AHMEDABAD AY 2003-04 - 3 - PURSUANCE OF THE ABOVE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND POINTED OUT THAT THE ADDITION IN ISSUE WAS AGAI N MADE BY THE ASSESSING OFFICER IN THE SAID ORDER. THE DEPARTMENT COULD NO T HAVE ANY GENUINE GRIEVANCE AGAINST THE ABOVE ORDER OF THE COMMISSION ER OF INCOME TAX (APPEALS) AND THE ISSUE RAISED IS ONLY ACADEMIC IN NATURE. 6. IN THE REJOINDER, THE DEPARTMENTAL REPRESENTATI VE AGREED THAT IN VIEW OF THE ORDER DATED 24.05.2011 PASSED BY THE AS SESSING OFFICER, THE APPEAL OF THE REVENUE HAS BECOME ACADEMIC IN NATURE ONLY. 7. IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL OF THE REVENUE AS ONLY ACADEMIC IN NATURE AND INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON THURSDAY, THE 14 TH OF AUGUST, 2014 AT AHMEDABAD. SD/- SD/- (MUKUL KR. SHRAWAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 14/08/2014 GHANSHYAM MAURYA, SR. P.S. TRUE COPY #0 , )1 2#1/ #0 , )1 2#1/ #0 , )1 2#1/ #0 , )1 2#1// COPY OF THE ORDER FORWARDED TO : 1. &' / THE APPELLANT 2. )*&' / THE RESPONDENT. 3. 3 / CONCERNED CIT 4. 3() / THE CIT(A)-III, AHMEDABAD 5. 167 ) , , / DR, ITAT, AHMEDABAD 6. 78 9+ / GUARD FILE. #0 #0 #0 #0 / BY ORDER, : :: :/ // / ; ; ; ; ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD