The ITO, Ward-9(1), Ahmedabad V. Shri Sureshbhai G.Patel, Ahmedabad

ITA 1967/AHD/2011

• Counselvise Citation: 196720514 RSA 2011
• Duration Of Justice: 3 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-02-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANTOSH KARNANI
• Assessee Lawyers: V P PATEL AR
• Section: 68

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .. , , BEFORE SHRI BEFORE SHRI G.D. AGARWAL,VICE PRESIDEN T (AZ) AND SHRI KUL BHARAT, JUDICIAL MEMBER ./ I.T.A. NO.1967/AHD/2011 ( / ASSESSMENT YEAR : 2008-09) ITO WARD-9(1) AHMEDABAD / VS. SHRI SURESH GANDALAL PATEL NALKUNJ SOCIETY CAMP ROAD, SHAHIBAUG AHMEDABAD ! '# ./ ./ PAN/GIR NO. : ABCPP 1758 M ( !% / APPELLANT ) .. ( &'!% / RESPONDENT ) !%(' / APPELLANT BY : SHRI SANTOSH KARNANI, SR.DR &'!%)(' / RESPONDENT BY : SHRI V.P. PATEL, AR * +) ,# / DATE OF HEARING 24/02/2015 -./0 ) ,# / DATE OF PRONOUNCEMENT 19/03/2015 '/ O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-XV, AHMEDABA D (CIT(A) IN SHORT) DATED 15/06/2011 PERTAINING TO ASSESSMEN T YEAR (AY) 2008-09. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APP EAL:- 1. THE LD.COMMISSIONER OF INCOME-TAX(A)-XV, AHMEDABAD HAS ERRED IN LAW AND ON FACTS IN DELETING THE DISALLOWANCE OF RS.23,23,449/- MADE BY THE ASSESSING OFFICER U/S.40(A)(IA) OF THE ACT. ITA NO.1967/AHD /2011 ITO VS. SHRI SURESH GANDALAL PATEL ASST.YEAR 2008-09 - 2 - 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE LD.COMMISSIONER OF INCOME-TAX (APPEALS)-XV, AHMEDAB AD OUGHT TO HAVE UPHELD THE ORDER OF THE ASSESSING OFFICER. 3. IT IS THEREFORE, PRAYED THAT THE ORDER OF THE LD.CO MMISSIONER OF INCOME-TAX(APPEALS)-XV, AHMEDABAD MAY BE SET-ASIDE AND THAT OF THE ASSESSING OFFICER BE RESTORED. 2. BRIEFLY STATED FACTS ARE THAT THE CASE OF THE AS SESSEE WAS PICKED UP FOR SCRUTINY ASSESSMENT AND THE ASSESSMENT U/S.143( 3) OF THE INCOME TAX ACT,1961 (HEREINAFTER REFERRED TO AS THE ACT) WAS FRAMED VIDE ORDER DATED 10/12/2010, THEREBY THE ASSESSING OFFICER (AO IN SHORT) MADE VARIOUS ADDITIONS ON ACCOUNT OF DISALLOWANCE U/S.40 (A)(IA) OF THE ACT AMOUNTING TO RS.23,23,449/-, DISALLOWANCE OF EXPEN DITURE ON FOREIGN TRAVEL AMOUNTING TO RS.2,47,593/- AND ADDITION MADE ON ACCOUNT OF DEPOSITS RECEIVED FROM FOUR PERSONS AMOUNTING TO RS .94,000/- BY INVOKING PROVISIONS OF SECTION 68 OF THE ACT. AGAI NST THIS, THE ASSESSEE FILED AN APPEAL BEFORE THE LD.CIT(A), WHO AFTER CON SIDERING THE SUBMISSIONS, ALLOWED THE APPEAL. AGGRIEVED BY THE ORDER OF THE LD.CIT(A), NOW THE REVENUE IS IN APPEAL BEFORE US. 3. THE ONLY EFFECTIVE GROUND IN THIS APPEAL IS AGAI NST THE DELETION OF DISALLOWANCE OF RS.23,23,449/- MADE BY THE AO BY IN VOKING THE PROVISIONS OF SECTION 40(A)(IA) OF THE ACT. 4. THE LD.SR.DR SUPPORTED THE ORDER OF THE LD.AO, W HEREAS THE LD.COUNSEL FOR THE ASSESSEE SUPPORTED THE ORDER OF THE LD.CIT(A). THE ITA NO.1967/AHD /2011 ITO VS. SHRI SURESH GANDALAL PATEL ASST.YEAR 2008-09 - 3 - LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LD.C IT(A) HAS GIVEN A FINDING ON FACT THAT THE TAX WAS DEPOSITED IN THE G OVERNMENT ACCOUNT BEFORE THE DUE DATE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. WE FIND THAT THE LD.CIT(A) IN PARA-6 OF HIS ORDER HAS GIVEN A FINDING ON FACT THAT TDS ON SUB-CONTRACT LABOUR PAYMENTS OF RS.23,23,449 /- WAS DEPOSITED IN GOVERNMENT ACCOUNT ON 31/05/2008. IN THIS REGARD, D URING THE COURSE OF HEARING, A PHOTOCOPY OF THE CHALLAN WAS PLACED ON R ECORD. SINCE THE REVENUE HAS NOT PLACED ANY CONTRARY MATERIAL ON REC ORD SUGGESTING THAT THE TDS WAS NOT DEPOSITED IN GOVERNMENT ACCOUNT BEF ORE DUE DATE OF FILING OF INCOME TAX RETURN BY THE ASSESSEE, THEREF ORE WE DO NOT SEE ANY REASON TO INTERFERE WITH THE ORDER OF THE LD.CIT(A) , SAME IS HEREBY UPHELD. THUS, GROUND RAISED BY THE REVENUE IS REJE CTED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE COURT ON THURSDAY, THE 19 TH DAY OF MARCH, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( G.D. AGARWAL ) ( KUL BHARAT ) VICE PRESIDENT (AZ) JUDICIAL MEMBER AHMEDABAD; DATED 19/ 03 /2015 4,..* , .*../ T.C. NAIR, SR. PS ITA NO.1967/AHD /2011 ITO VS. SHRI SURESH GANDALAL PATEL ASST.YEAR 2008-09 - 4 - !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. !% / THE APPELLANT 2. &'!% / THE RESPONDENT. 3. 567 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-XV, AHMEDABAD 5. 9 :&*67 , ,670 , 5 / DR, ITAT, AHMEDABAD 6. : <= + / GUARD FILE. / BY ORDER, ' 9& //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.3.15 (DICTATION-PAD 4- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..16.3.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.19.3.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.3.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER