The ACIT,Gandhinagar Circle, Gandhinagar V. M/s. Gujarat Safai Kamdar Vikas Nigam, Gandhinagar

ITA 2214/AHD/2009

• Counselvise Citation: 221420514 RSA 2009
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-05-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 15-07-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S A BOHRA SRDR
• Assessee Lawyers: M G PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 2214 & 2244/AHD/2009 ASSESSMENT YEAR:2006-07 ASSTT. COMMISSIONER OF INCOME-TAX, GANDHINAGAR CIRCLE, BLOCK NO.14, 4 TH FLOOR, UDHYOG BHAVAN, SECTOR-11, GANDHINAGAR GUJARAT SAFAI KAMDAR VIKAS NIGAM, BLOCK NO.16, DR. JIVRAJ MEHTA BHAVAN, SECTOR-10, GANDHINAGAR 382010 PAN NO.AABCG7818C V/S . V/S . GUJARAT SAFAI KAMDAR VIKAS NIGAM. BLOCK NO.16, DR. JIVRAJ MEHTA BHAVAN, SECTOR NO.10, GANDHINAGAR ACCT. COMMISSIONER OF INCOME-TAX, GANDHINAGAR CIRCLE, GANDHINAGAR (APPELLANT) .. (RESPONDENT) ITA NO. 836 & 586/AHD/2010 ASSESSMENT YEAR:2007-08 DY. COMMISSIONER OF INCOME-TAX, GANDHINAGAR CIRCLE, BLOCK NO.14, 4 TH FLOOR, UDHYOG BHAVAN, SECTOR-11, GANDHINAGAR GUJARAT SAFAI KAMDAR VIKAS NIGAM, BLOCK NO.16, DR. JIVRAJ MEHTA BHAVAN, SECTOR-10, GANDHINAGAR 382010 PAN NO.AABCG7818C V/S . V/S . GUJARAT SAFAI KAMDAR VIKAS NIGAM. BLOCK NO.16, DR. JIVRAJ MEHTA BHAVAN, SECTOR NO.10, GANDHINAGAR ACCT. COMMISSIONER OF INCOME-TAX, GANDHINAGAR CIRCLE, GANDHINAGAR (APPELLANT) .. (RESPONDENT) ITA NO836,586/AHD/10 AND 2214 & 2244/AHD/09 AYS 06-07 & 07-08 ACIT GNG V. GSKVN PA GE 2 /BY ASSESSEE SHRI M.G. PATEL, AR /BY REVENUE SHRI S.A.BOHRA, SR-DR /DATE OF HEARING 31-05-2012 /DATE OF PRONOUNCEMENT 31-05-2012 O R D E R PER BENCH:- THESE ARE CROSS-APPEALS OF THE ASSESSEE AND REVENUE FOR ASSESSMENT YEARS 2006-07 & 2007-08 WHICH ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-GANDHINAGA R DATED 29-04-2009 AND 31-12-2009. ALL THESE APPEALS ARE HEARD TOGETHE R AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONV ENIENCE. FIRST WE TAKE UP APPEALS OF REVENUE IN ITA NO.2214/ AHD/2009 & 836/AHD/2010. (A.Y. 06-07 AND 07-08) . 2. IN BOTH YEARS, THERE IS ONLY ONE GRIEVANCE OF TH E REVENUE THAT LD. CIT(A) WAS NOT JUSTIFIED IN DELETING THE ADDITION M ADE BY ASSESSING OFFICER IN RESPECT OF GRANTS RECEIVED UNDER THAKKAR BAPA REHA BILITATION AND NSLRS. 3. LD. DEPARTMENTAL REPRESENTATIVE OF THE REVENUE S UPPORTED THE ASSESSMENT ORDER IN BOTH YEARS WHEREAS LD. AUTHORIZ ED REPRESENTATIVE OF THE ASSESSEE SUPPORTED THE ORDER OF LD. CIT(A) FOR BOTH YEARS. LD. AR FURTHER SUBMITTED THAT THIS ISSUE IS NOW COVERED IN FAVOUR OF ASSESSEE BY THE TRIBUNALS ORDER IN ASSESSEES OWN CASE FOR A.Y. 20 05-06 IN ITA NO.3232/AHD/2008 DATED 17-04-2009. THE COPY OF TRIBUNALS DECISION IS ITA NO836,586/AHD/10 AND 2214 & 2244/AHD/09 AYS 06-07 & 07-08 ACIT GNG V. GSKVN PA GE 3 AVAILABLE AT PAGES 1-37 OF THE PAPER BOOK. HE FURTH ER SUBMITTED THAT AGAINST THIS TRIBUNALS ORDER REVENUE FILED AN APPEAL BEFOR E HONBLE JURISDICTIONAL HIGH COURT AND IN THE DECISION DATED 02-05-2011 IN TAX APPEAL NO.1934 OF 2009, HONBLE JURISDICTIONAL HIGH COURT HAS DISMISS ED THE APPEAL OF REVENUE AND THE JUDGMENT IS AVAILABLE AT PAGES 38-42 OF THE PAPER BOOK. HE FURTHER SUBMITTED THAT SPECIAL LEAVE PETITION WAS FILED BY REVENUE IN HONBLE APEX COURT AGAINST THE JUDGMENT OF HONBLE JURISDICTIONA L HIGH COURT AND SAME WAS DISMISSED BY HONBLE APEX COURT BY ORDER DATED 02- 01-2012 IN CC 20789/2011. HE FURTHER SUBMITTED THAT COPY OF HONB LE APEX COURTS DECISION IS AVAILABLE AT PAGE 43 OF THE PAPER BOOK. HE WENT ON SUBMIT THAT IN A.Y. 2006-07 ALSO, THE TRIBUNAL HAS DECIDED THIS ISSUE I N FAVOUR OF ASSESSEE IN ITA NO.949/AHD/2009 DATED 05-06-2006 AND COPY OF THE TRIBUNALS DECISI ON IS AVAILABLE AT PAGES 44-55 OF THE PAPER BOOK. 4. IN REJOINDER, LD. DEPARTMENTAL REPRESENTATIVE OF THE REVENUE COULD NOT POINT OUT ANY DIFFERENCE IN FACTS OF THE PRESENT YE AR AS COMPARED TO THE FACTS IN THESE TWO EARLIER YEARS BEING A.Y. 2005-06 AND 2 006-07. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PER USAL THE MATERIAL ON RECORD AND GONE THROUGH THE ORDERS OF AUTHORITIES B ELOW, ITAT ORDER AND THE JUDGMENTS OF HONBLE COURTS. WE FIND THAT ISSUE IN DISPUTE IS SQUARELY COVERED IN FAVOUR OF ASSESSEE BY THE TRIBUNAL DECISION REND ERED IN ASSESSEES OWN CASE FOR EARLIER TWO YEARS I.E. A.Y. 2005-06 AND 20 06-07. THE ORDER OF TRIBUNAL IN A.Y. 2005-06 HAS BEEN CONFIRMED BY HONBLE JURIS DICTIONAL HIGH COURT AND SLP AGAINST SUCH ORDER OF HONBLE JURISDICTIONAL HI GH COURT HAS BEEN DISMISSED BY HONBLE APEX COURT. LD. DR COULD NOT P OINT OUT ANY DIFFERENCE IN FACTS IN PRESENT TWO YEARS AND EARLIER YEARS AND HE NCE, WE DO NOT FIND ANY REASON TO TAKE A CONTRARY VIEW IN THE PRESENT YEARS . THEREFORE, WE CONFIRM THE ORDER OF LD. CIT(A) ON THIS ISSUE IN THESE TWO YEAR S. ITA NO836,586/AHD/10 AND 2214 & 2244/AHD/09 AYS 06-07 & 07-08 ACIT GNG V. GSKVN PA GE 4 6. IN THE RESULT, BOTH APPEALS OF REVENUE ARE DISMI SSED. NOW WE TAKE UP THE ASSESSEES APPEALS IN ITA NO.224 4/AHD/2009 & 586/AHD/2010 (A.Y. 06-07 & 07-08). 7. IN BOTH APPEALS OF THE ASSESSEE, ONLY ONE COMMON ISSUE HAS BEEN RAISED BY ASSESSEE AS TO WHETHER LD. CIT(A) WAS JUS TIFIED IN HOLDING THAT ASSESSEE IS NOT ENTITLED TO CLAIM EXEMPTION U/S.10( 26B) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT). 8. IN COURSE OF HEARING BEFORE US, IT WAS SUBMITTED BY LD. AR OF THE ASSESSEE THAT IF THE APPEALS OF REVENUE ARE DISMISS ED THEN THERE WILL BE NO TAXABLE INCOME IN THESE TWO YEARS EVEN WITHOUT ANY BENEFIT U/S. 10(26B) OF THE ACT. IN THIS VIEW OF THE MATTER, IT WAS POINTED OUT BY THE BENCH THAT IN SUCH A SITUATION, THIS ISSUE IS OF ACADEMIC INTEREST ONLY. IN REPLY, IT WAS SUBMITTED BY HIM THAT STILL MATTER SHOULD BE DECIDED BECAUSE THI S ISSUE IS SPECIFICALLY RAISED BY THE ASSESSEE IN THE APPEAL FILED BY IT. IN REPLY , IT WAS SUBMITTED BY LD. DR OF THE REVENUE THAT IN VIEW OF THESE FACTS, THIS IS SUE BEING OF ACADEMIC INTEREST IN PRESENT TWO YEARS, THIS ISSUE MAY BE LE FT UNDECIDED AT PRESENT. 9. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE HAVE AL READY DISMISSED BOTH THE APPEALS OF REVENUE FOR THESE VERY TWO YEAR S AND AS PER LD. AR OF THE ASSESSEE, EVEN IF NO BENEFIT IS ALLOWED TO THE ASSESSEE U/S. 10(26B) OF THE ACT IN THE PRESENT TWO YEARS, THERE WILL BE NO TAXA BLE INCOME OF THE ASSESSEE IN THOSE TWO YEARS AND THEREFORE, IT IS SEEN THAT T HIS ISSUE RAISED BY ASSESSEE IN ITS APPEAL IS OF ACADEMIC INTEREST ONLY IN THE P RESENT TWO YEARS. IN VIEW OF THESE FACTS, WE FEEL THAT THIS ISSUE IS NOT REQUIRE D TO BE DECIDED AT PRESENT BECAUSE IT IS OF ACADEMIC INTEREST ONLY AND SAME SH OULD BE RAISED IN THE YEAR WHEN THERE IS ANY IMPACT ON INCOME OF THE ASSESSEE IF THIS EXEMPTION IS NOT ALLOWED TO THE ASSESSEE. WE THEREFORE LEAVE THIS IS SUE UNDECIDED AND DO NOT DECIDE THIS ISSUE BECAUSE IT IS OF ACADEMIC INTERES T ONLY. ITA NO836,586/AHD/10 AND 2214 & 2244/AHD/09 AYS 06-07 & 07-08 ACIT GNG V. GSKVN PA GE 5 10. IN THE RESULT, BOTH APPEALS OF ASSESSEE ARE DIS POSED OFF ACCORDINGLY. 11. IN COMBINED RESULT, BOTH APPEALS OF REVENUE ARE DIS MISSED AND BOTH THE APPEALS OF ASSESSEE ARE DISPOSED OF WITHOU T DECIDING THE MATTER RAISED BY ASSESSEE BEING OF ACADEMIC INTERES T ONLY. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (KUL BHARAT) (A.K.GARODIA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, *DKP - 31/05/2012 '#$ % & ' ' ' ' ())*+, ())*+, ())*+, ())*+, '-+ '-+ '-+ '-+ / COPY OF ORDER FORWARDED TO:- 1. ',/* 01 / APPELLANT 2. (2301 / RESPONDENT 3. %)4 3 35 / CONCERNED CIT 4. 3 35- ',/* / CIT (A) 5. +7 8/3 ()))4, 3 ',/*/3 ')4, '#$ % / DR, ITAT, AHMEDABAD 6. 8 ;< = >* / GUARD FILE. BY ORDER/ ' , /TRUE COPY/ ?,/# 3 , / 3 ',/*/3 ')4, '#$ % & STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 31/05 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 31/05 4) DATE OF CORRECTION 31/05 5) DATE OF FURTHER CORRECTION 6) DATE OF INITIAL SIGN BY MEMBERS 7) ORDER UPLOADED ON 31/05 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 31/05