DCIT, JODHPUR V. M/s. Marudhar Hotels Pvt. Ltd., JODHPUR

ITA 195/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5194 (ITAT-JODHPUR)
• Duration Of Justice: 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Assessee Lawyers: RAJIV

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.195 & 196/JODH/2015 ASSESSMENT YEAR: 2010-11 & 2011-12 THE DY. COMMISSIONER OF INCOME- TAX, CIRCLE-1, ROOM NO. 59, AAYAKAR BHAWAN, PAOTA, JODHPUR VS. M/S. MARUDHAR HOTELS PVT. LTD., UMAID BHAWAN PALACE, JODHPUR PAN :AABCM0773G APPELLANT RESPONDENT C. O. NO.02 & 03/JODH/2016 (IN I.T.A.NO.195 & 196/JODH/2015) ASSESSMENT YEAR: 2010-11 & 2011-12 M/S. MARUDHAR HOTELS PVT. LTD., UMAID BHAWAN PALACE, JODHPUR PAN :AABCM0773G VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, ROOM NO. 59, AAYAKAR BHAWAN, PAOTA, JODHPUR CROSS OBJECTOR RESPONDENT REVENUE BY SHRI S. L. MOURYA, DR ASSESSEE BY SHRI RAJIV PANDEY, AR DATE OF HEARING: 16.03.2016 DATE OF PRONOUNCEMENT: 16.03.16 O R D E R PER: GEORGE MATHAN, J.M. : ITA NO.195 AND 196/JODH/2015 ARE THE APPEALS FILED BY THE REVENUE AGAINST THE CONSOLIDATED ORDER OF THE LEARNED CIT ( A)-I, JODHOUR PASSED IN APPEAL NO.92/2013-2014 & 681/2013-2014 DATED 23-02- 2015 FOR ASSESSMENT 2 ITA NO.195 & 196/JODH/2015 C.O. NO. 2 & 3/JODH/2016 YEAR 2010-11 AND 2011-12 RESPECTIVELY. C.O. NOS. 2 AND 3/JODH/2016 ARE FILED BY THE ASSESSEE IN THE REVENUES APPEAL. 2. SHRI S. L. MOURYA LEARNED DR REPRESENTED ON BEHA LF OF THE REVENUE AND SHRI RAJIV PANDEY LEARNED AR REPRESENTED ON BEH ALF OF THE ASSESSEE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT ALL THE ISSUES IN THESE APPEALS ARE SQUARELY COVERED BY THE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL IN ASSESSEES OWN C ASE FOR ASSESSMENT YEAR 2006-07 TO 2008-09 AND 2009-10 IN ITA NO.234/JODH/2 012 DATED 14-12-2012 AND FOR ASSESSMENT YEAR 2007-08 AND 2009-10 DATED 24-06-2013 AND ITA NO. 75 TO 77/JODH/2012 DATED 15-02-2013 FOR ASSESSM ENT YEARS 2006-07 TO 2008-09. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ISSUES IN THIS APPEAL ARE SQUARELY COVERED BY THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL FOR EARLIER ASSESSMENT YEARS AND THAT THE LEARNED CIT (A) HAS FOLLOWED THE JUDICIAL DISCIPLINE BY FOLLOWING THE A BOVE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL (SUPRA) WHILE DECID ING THE SAME IN THE YEAR UNDER CONSIDERATION, THE FINDING OF THE LEARNED CIT (A) IS ON RIGHT FOOTING AND DOES NOT REQUIRE ANY INTERFERENCE. CONSEQUENTLY, TH E SAME IS HEREBY SUSTAINED. AS A RESULT, BOTH THE APPEALS OF THE REV ENUE STANDS DISMISSED. 3 ITA NO.195 & 196/JODH/2015 C.O. NO. 2 & 3/JODH/2016 5. AT THE TIME OF HEARING THE LEARNED AR OF THE ASS ESSEE SUBMITTED THAT HE DID NOT WISH TO PRESS THE CROSS OBJECTIONS. CONS EQUENTLY, THE CROSS OBJECTION STAND DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ALL ARE DISMISSED. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 16 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 16 .03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 17.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 17.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 16.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER