M/s. Charotar Gas Sahkari Mandali Ltd., Anand V. The Dy. Commissioner of Income Tax, Anand Circle, Anand

ITA 2415/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5792 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 23-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO. 2415/AHD/2016 (ASSESSMENT YEAR : 2013-14) M/S. CHAROTAR GAS SAHKARI MANDALI LTD., GAS HOUSE, ANAND-SOJITRA ROAD, V. U. NAGAR, ANAND 388121 APPELLANT VS. DY. COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND RESPONDENT PAN: AAATC1831F / BY ASSESSEE : ARTI N. SHAH, A.R. / BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /DATE OF HEARING : 27.03.2018 /DATE OF PRONOUNCEMENT : 28.03.2018 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2013-14 ARISES AGAINST THE CIT(A)-4, VADODARAS ORDER DATED 17.05.2016, IN CAS E NO. CAB/4-455/2015-16, IN PROCEEDINGS U/S. 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT EMERGES AT THE OUTSET THAT THE ASSESSEES SOL E SUBSTANTIVE GROUND CHALLENGES BOTH THE LOWER AUTHORITIES ACTION DISALLOWING ITS STAFF LIC PREMIUM OF RS.3,16,702/- CLAIMED U/S.37 OF THE ACT. BOTH THE PARTIES STATE VERY FAIRLY THAT THE ITA NO. 2415/AHD/16 [M/S. CHAROTAR GAS SAHKARI MAND ALI LTD. VS. DCIT ] A.Y. 2013-14 - 2 - CIT(A) HAS FOLLOWED HIS ORDER IN ASSESSMENT YEAR 20 11-12 WHILST AFFIRMING ASSESSING OFFICERS ACTION UNDER CHALLENGE. MS. SH AH THEREAFTER PLACES ON RECORD A CO-ORDINATE BENCHS ORDER IN ITA NO.412/AHD/2016 IN ASSESSEES CASE DATED 26.02.2018 RESTORING THE VERY ISSUE BACK TO THE ASS ESSING OFFICER IN ASSESSMENT YEAR 2011-12. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO DISPUTE THE CORRECTNESS THEREOF. WE THUS ADOPT JUDICIAL CONSISTENCY TO REM IT THE ABOVE SOLE ISSUE BACK TO THE ASSESSING OFFICER FOR AFRESH ADJUDICATION AS PER LA W. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF MARCH, 2018.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/03/2018 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0