Sangeeta Hanumant Nazirkar, Pune V. Income-tax Officer, Ward - 3, Satara

ITA 1964/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3691 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 28-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH GAWLI
• Assessee Lawyers: DEEPAK S SASAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT . / ITA NO.1964/PUN/2018 / ASSESSMENT YEAR : 2010-11 SANGEETA HANUMAT NAZIRKAR, H26, SWAPNSHILP, KOTHRUD, PUNE 411 038 PAN :AAKFK3719Q VS. ITO, WARD -3, SATARA (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE CIT(A)-4, PUNE ON 17-09-2018 IN RELATION TO THE ASSESSMENT YEAR 2010-11. 2. THE FIRST GROUND ABOUT PASSING OF ASSESSMENT ORDER IN THE HANDS OF A WRONG PERSON WAS NOT PRESSED BY THE LD. AR . THE SAME IS, THEREFORE, DISMISSED. 3. THE SECOND GROUND IS AGAINST THE DENIAL OF DEDUCTION U/S.80IB(10) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER ALSO CALLED THE ACT). APPELLANT BY SHRI DEEPAK S. SASAR RESPONDENT BY SHRI RAJESH GAWLI DATE OF HEARING 20-02-2019 DATE OF PRONOUNCEMENT 21-02-2019 ITA NO.1964/PUN/2018 SANGEETA HANUMANT NAZIRKAR 2 4. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ASSESSE E CLAIMED DEDUCTION U/S.80IB(10) OF THE ACT. THE AO OBSER VED THAT ONE OF THE CONDITIONS REQUIRED FOR MAKING SUCH A CLAIM, NAMELY, THAT THE PROJECT SHOULD BE ON THE SIZE OF THE PLOT O F LAND WHICH HAS MINIMUM AREA OF ONE ACRE, WAS NOT FULFILLED . HE OBSERVED THAT THE PROJECT WAS COMPLETED ON A PLOT OF 3742.20 SQ. MTRS., WHICH WAS LESS THAN ONE ACRE. HE, THEREFORE, DENIED THE DEDUCTION. THE LD. CIT(A) DID NOT A LLOW ANY RELIEF ON THIS SCORE, AGAINST WHICH THE ASSESSEE HAS COME UP IN APPEAL BEFORE THE TRIBUNAL. 5. I HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE RELEVANT MATERIAL ON RECORD. THE LD. AR CONTENDED THAT THE AUTHORITIES BELOW ERRED IN CONSIDERING THE AREA OF PLOT AT LESS THAN ONE ACRE. IN SUPPORT OF HIS SUBMISSION, HE RELIED ON SANCTIONED PLAN AND COMMENCEMENT LETTER, COPIES OF WHICH HAVE BEEN PLACED AT PAGE 21 ETC. OF THE PAPER BOOK. THE LD. AR CONTENDED THAT AS PER THIS PLAN, THE TOTAL AREA IS MORE THAN TH E STIPULATED ONE, WHICH ASPECT HAS NOT BEEN PROPERLY CONSIDER ED. IN VIEW OF THE FACT THAT THERE IS SOME DIFFERENCE IN THE AREA SET OUT IN THE ASSESSMENT ORDER AND GIVEN IN THE SANCTIONED PLAN, I AM OF THE CONSIDERED OPINION THAT THE ENDS OF JUSTICE WOULD ITA NO.1964/PUN/2018 SANGEETA HANUMANT NAZIRKAR 3 MEET ADEQUATELY IF THE IMPUGNED ORDER IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF AO. I ORDER ACCORDINGLY AN D DIRECT HIM TO DECIDE THE ISSUE AFRESH IN THE LIGHT OF THE SANCTIONED PLAN AND OTHER RELEVANT DOCUMENTS. NEEDLESS TO SAY, THE ASSESSEE WILL BE ALLOWED A REASONABLE OPPORTUNITY O F HEARING BY THE AO IN THE FRESH PROCEEDINGS. 6. IN THE RESULT, THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST FEBRUARY, 2019. SD/- (R.S.SYAL) / VICE PRESIDENT PUNE; DATED : 21 ST FEBRUARY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-3, PUNE 4. THE PR. CIT-2, PUNE 5. , , SMC / DR SMC, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE ITA NO.1964/PUN/2018 SANGEETA HANUMANT NAZIRKAR 4 DATE 1. DRAFT DICTATED ON 20-02-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-02-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *