The DCITNavsari Circle, Navsari V. M/s. Naranlala Ltd., Navsari

ITA 1680/AHD/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1835 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-03-2011
• Assessment Year: 1996-1997
• Appeal Filed On: 22-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: HIMANSHU CHAUHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HON'BLE SHRI G.D.AGRAWAL, V.P. & HON BLE SHRI T.K. SHARMA, J.M.) I.T.A. NO. 1677 & 1680/AHD/2009 ASSESSMENT YEARS : 1995-96 & 1996-97 DCIT, NAVSARI CIRCLE, NAVSARI -VS- M/S. NARANLALA LTD., NAVSARI (PAN : AA ACN 7719C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K.DHANESTA , D .R. RESPONDENT BY : SHRI HIMANSHU CHAUHAN O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE REVENUE ARE AGAINST TWO SEPARATE ORDERS DATED 03.03.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS), VALSAD ALLOWING DEDUCTION UNDER SECTION 35AB OF THE I.T. ACT OF RS.14,94,390/ - FOR THE ASSESSMENT YEAR 1995-96 AND RS.13,65,797/- FOR THE ASSESSMENT YEAR 1996-97 EVEN THOUGH THE ASSESSEE HAD NOT DEDUCTED OR PAID TAX THEREON. 2. AT THE TIME OF HEARING BEFORE US, BOTH THE REPRE SENTATIVES HAVE CONCEDED THAT CONTROVERSY INVOLVED IN BOTH THESE APPEALS ARE COVERED IN FAVOU R OF THE REVENUE BY THE DECISION OF ITAT, A BENCH, AHMEDABAD DATED 31.07.2009 IN ASSESSEES OWN CASE IN ITA NOS. 1257 AND 1258/AHD/2009 FOR THE ASSESSMENT YEARS 1997-97 AND 1998-99 RESPECTIVELY. 3. HAVING HEARD BOTH THE SIDES, WE HAVE CAREFULLY G ONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE DECISION OF THE TRIBUNAL, A B ENCH, AHMADABAD IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEARS 1997-97 AND 1998-99 IN ITA NOS . 1257 AND 1258/AHD/2009 ( SUPRA ). ADMITTEDLY, FOR BOTH THE ASSESSMENT YEARS UNDER APP EAL, THE ASSESSEE COMPANY HAS NOT BE PAID TDS. THEREFORE, THE ASSESSEE IS NOT ENTITLED TO DED UCTION UNDER SECTION 35AB OF THE I.T. ACT, 1961 FOR BOTH THE ASSESSMENT YEARS. WE, THEREFORE, REVERSE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) AND HOLD THAT T HE ADDITION OF RS.14,94,390/- FOR THE 2 ITA NO. 1677&1680-AHD-2009 ASSESSMENT YEAR 1995-96 AND RS.13,65,797/- FOR THE ASSESSMENT YEAR 1996-97 RESPECTIVELY WAS RIGHTLY MADE BY THE ASSESSING OFFICER AND THE SAME IS ACCORDINGLY RESTORED. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.20 11. SD/- SD/- (G.D.AGRAWAL) (T.K. SHARMA) VICE PRESIDENT JUDICIAL MEMBER DATED : 17/03/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.