The ITO, Ward-9(2), Ahmedabad V. Shri Archit Kamleshkumar Shah, Ahmedabad

ITA 2499/AHD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 9291 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 07-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUDIT NAGPUL
• Assessee Lawyers: HITESH P SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: S H RI N.K. BILLAIYA , ACCOUNTANT MEMBER AND SHR I S. S. GODARA , JUDICIAL MEMBER THE ITO, WARD - 9(2), AHMEDABAD (APPELLANT) VS SHRI ARCHIT KAMLESHKUMAR SHAH PROP. OF M/S. ADINATH DEVELOPERS, 469/13, PARSI CHAWL, SAKAR BAZAR, KALUPUR, AHMEDABAD - 380001 PAN: AQBPS9214M (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPUL , SR. D . R. ASSESSEE BY: S H RI HITESH P. SHAH , A.R. DATE OF HEARING : 29 - 02 - 2 016 DATE OF PRONOUNCEMENT : 08 - 03 - 2 016 / ORDER P ER : S. S. GODARA , JUDICIAL MEMBER : - THIS REVENUE S APPEAL FOR A.Y. 2009 - 10 , AR IS ES FROM ORDER OF THE CIT(A) - XV, AHMEDABAD DATED 03 - 08 - 2012 IN APPEAL NO. CIT(A) - I T A NO . 2499 / A HD/20 12 A SSESSMENT YEAR 200 9 - 10 I.T.A NO. 2499 /AHD/20 12 A.Y. 2009 - 10 PAGE NO ITO VS. SHRI ARCHIT KAMLESHKUMAR SHAH 2 XV/ITO 9(2)/357/2011 - 12 , IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ; IN SHORT THE ACT . 2. THE REVENUE S SOLE SUBSTANTIVE GROUND CHALLENGES THE LOWER APPELLATE ORDER DELETING SECTION 80IB(10) DEDUCTION DISALLOWANCE OF RS. 82,84,184/ - MADE BY THE ASSESSING OFFICER IN ASSESSMENT ORDER DATED 12 - 12 - 2011. BOTH PARTIES ARE I N AGREEMENT THAT THE PROJECT IN QUESTION IS KNOWN AS ARIHANT KUTIR. THE ASSESSING OFFICER OBSERVED THAT THE ASSESSEE WAS ONLY A WORKS CONTRACTOR WHO DID NOT FULFILL ESSENTIAL CONDITIONS STIPULATED IN THE IMPUGNED DEDUCTION PROVISION. THE LOWER APPELLATE AUTHORITY HAS REVERSED THIS DISALLOWANCE BY TREATING IT TO BE AN ELIGIBLE ASSESSEE AFTER HOLDING THAT ALL THE RELEVANT CONDITIONS AS ENVISAGED IN THE ACT ARE DULY FULFILLED WHEREIN THE OWNERSHIP OF THE PROJECT LAND IS NOT A MANDATORY CONDITION. IT HOLDS T HE ASSESSEE TO BE ENGAGED IN DEVELOPMENT OF HOUSING PROJECT IN QUESTION. 3. THE REVENUE STRONGLY REITERATES ITS GROUNDS PLEADED IN THE APPEAL. THE ASSESSEE FILES BEFORE US COPY OF REASSESSMENT AND A REGULAR ASSESSMENT FRAMED ON 13 - 03 - 2013 FOR ASSESSMEN T YEARS 2007 - 08 AND 2008 - 09 RESPECTIVELY HOLDING IT ENTITLED FOR THE IMPUGNED DEDUCTION QUA THE VERY HOUSING PROJECT. THE REVENUE FAILS TO REBUT THIS FACTUAL POSITION THAT THE IMPUGNED DEDUCTION CLAIM STANDS ACCEPTED IN THE INITIAL ASSESSMENT YEAR AS INDI CATED HEREINABOVE. WE FIND NO REASON TO INTERFERE WITH THE LOWER APPELLATE ORDER IN THESE CIRCUMSTANCES. I.T.A NO. 2499 /AHD/20 12 A.Y. 2009 - 10 PAGE NO ITO VS. SHRI ARCHIT KAMLESHKUMAR SHAH 3 4. THIS REVENUE S APPEAL IS DISMISSED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 08 - 03 - 201 6 SD/ - SD/ - ( N.K. BILLAIYA ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 08 /03 /2016 AK / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FIL E. BY ORDER/ , / ,