The ITO, Ward-1, Valsad V. Shri Anwarali Ashrafali Pathan, Valsad

ITA 1941/AHD/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94441 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: HARDIK VORA
• Section: 143(3)

Judgement Text

ITA NO . 1 941 /AHD/ 20 1 5 ASSESSMENT YEAR: 2 0 10 - 11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH , SMC , AHMEDABAD [CORAM: PRAMOD KUMAR AM ] ITA NO. 1941 / AHD / 2 0 1 5 ASSESSMENT YEAR: 20 10 - 11 INCOME TAX OFFICER, ....... .. . ..... APPELLANT WARD - 1, VALSAD . VS. ANWARALI ASHRAFALI PATHAN, .... .................. .... .. RESPONDENT OPP. RAILWAY STATION, AT. ATUL, VIA: VALSAD. [PAN ADIPP 3777 A] APPEARANCES BY: ANIL KUMAR FOR THE APPELLANT HARDIK VORA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 1 5 TH , 201 5 DATE OF P RONOUNCING THE ORDER : SEPTEMBER 21 ST , 2015 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 05.05.2015 PASSED BY THE LEARNED CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TA X ACT, 1961 ( THE ACT HEREINAFTER) , FOR THE ASSESSMENT YEAR 20 10 - 11 , ON THE FOLLOWING GROUNDS: 1. ON THE FACTS AND IN THE CIRCUMSTANCE OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN DELETING THE ADDITION MADE BY THE AO ON ACCOUNT OF DISALLOWANCE OF RS.1 9,38, 343/ - BEING INTEREST PAID ON DELAYED PAYMENT OF SERVICE TAX AS PENAL IN NATURE. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW THE LD. CIT(A) ERRED IN IGNORING THAT AMOUNT OF RS.19,38,343/ - WAS NOT PAID WHEN IT WAS ACCRUED AND THE P AYMENT WAS DETERMINED IS OF PENAL NATURE. 3. IT IS THEREFORE, PRAYED THAT THE ORDER OF THE LD. CIT(A) BE SET ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. ITA NO . 1 941 /AHD/ 20 1 5 ASSESSMENT YEAR: 2 0 10 - 11 PAGE 2 OF 2 2. I HAVE HEARD THE LEARNED REPRESENTATIVES, PERUSED THE MATERIAL ON RECORD AND DULY CONSI DERED FACTS OF THE CASE IN THE LIGHT OF THE APPLICABLE LEGAL POSITION. 3. LEARNED REPRESENTATIVE S FAIRLY AGREE THAT THE ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESS E E BY THE ORDER DATED 5 TH SEPTEMBER, 2013 OF C BENCH OF I.T.A.T. AHMEDABAD BENCH IN THE CASE OF ACIT, VAPI VS. J.K. BROTHERS, VAPI IN ITA NO.118/AHD/2013 FOR A.Y. 2009 - 10 . RESPECTFULLY FOLLOWING THE SAME, I CONFIRM THE ORDER OF THE CIT(A) ON THIS ISSUE AND DECLINE TO INTERFERE IN THE MATTER. 3. IN THE RESULT, APPEAL IS DISMISSED . ORD ER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF SEPTEMBER, 2015. SD/ - PRAMOD KUMAR (ACCOUNTANT MEMBER) AHMEDABAD, THE 21 ST DAY OF SEPTEMBER , 2015 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD