The DCIT, Circle-10, Ahmedabad V. Khambhatta Family Trust, Ahmedabad

ITA 1930/AHD/2009

• Counselvise Citation: 193020514 RSA 2009
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-01-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 11-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PF JAIN
• Assessee Lawyers: J P JANGID

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'A' BEFORE SHRI D K TYAGI - JM AND SHRI A L GEHLOT - AM ITA NOS.1930 & 1824/AHD/2009 (ASST. YEARS:-2005-06 & 2006-07) THE DEPUTY COMMISSIONER OF INCOME- TAX, CIRCLE-10, AHMEDABAD V/S M/S KHAMBHATTA FAMILY TRUST, B/4, ELLIS-BRIDGE, GYMKHANA, ELLIS-BRIDGE, AHMEDABAD PAN: AAAK 0428 P [APPELLANT] [RESPONDENT] REVENUE BY :- SHRI J P JANGID, SR. DR REVENUE BY:- SHRI P F JAIN, AR DATE OF HEARING:- 31-01-2012 DATE OF PRONOUNCEMENT:- 31-01-2012 O R D E R PER D K TYAGI (JM) :- THESE TWO APPEALS HAVE BEEN FILED BY REVENUE AGAINST TWO SEPARATE ORDERS DATED 28-01-200 9 AND 31- 03-2009 PASSED BY THE LEARNED CIT(A)-XVI, AHMEDABAD FOR ASSESSMENT YEARS 2005-06 AND 2006-07 RESPECTIVELY. 2 IN BOTH THE APPEALS, GROUND NO.1 RAISED BY THE RE VENUE READS AS UNDER, WHICH IS COMMON FOR BOTH THE YEARS EXCEPT THE CHANGE IN FIGURE:- 1. THE LD. CIT(A) ERRED IN LAW IN DELETING THE ADD ITION MADE BY THE AO ON ACCOUNT OF ADVERTISEMENT EXPENSES AS THE ASSESSEE HAS CLAIMED ADVERTISEMENT OF RS.1,72,57,910/- FOR THE A DVERTISEMENT OF RASNA PRODUCTS AND THE SAME BRAND IS BEING USED B Y OTHER CONCERNS 2 OF THE ASSESSEE GROUP. HENCE THE AO HAS RIGHTLY DIS ALLOWED 30% OF ADVERTISEMENT EXPENSES. THE ACTION OF AO SHOULD HAV E BEEN UPHELD. 3 AT THE TIME OF HEARING, BOTH THE PARTIES AGREED T HAT THE FACTS IN THESE TWO ASSESSMENT YEARS ARE IDENTICAL TO THE FACTS IN AY 2004-05. SINCE, VIDE ITA NO.1032/AHD/2009 FOR AY 20 04-05, WE HAVE DISMISSED THE GROUND RAISED BY THE REVENUE, FO LLOWING THE SAME, WE DISMISS THIS GROUND OF THE REVENUE FOR THE SE TWO YEARS ALSO. 4 IN THE RESULT, THE REVENUES APPEALS ARE DISMISSE D. ORDER PRONOUNCED IN THE COURT TODAY ON 31-01-2012 SD/- SD/- (A L GEHLOT) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 31-01-2012 COPY OF THE ORDER FORWARDED TO: 1. M/S KHAMBHATTA FAMILY TRUST, B/4, ELLIS-BRIDGE, GYMKHANA, ELLIS-BRIDGE, AHMEDABAD 2. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-10, AHMEDABAD 3. CIT CONCERNED 4. CIT(A)-XVI, AHMEDABAD 5. DR, ITAT, AHMEDABAD BENCH-A, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD