The ITO, Ward-9(1), Ahmedabad V. Shri Hiralal Dayaram Thakkar, Ahmedabad

ITA 2524/AHD/2012

• Counselvise Citation: 252420514 RSA 2012
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-10-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 07-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J P JHANGID SR D R

Judgement Text

, , , , C, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, C BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' &' &' &' ( & ' ( & ' ( & ' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) ITA NO.2524/AHD/2012 [ASSTT.YEAR : 2005-2006] ITO, WARD-9(2) AHMEDABAD. /VS. HIRALAL DAYARAM THAKKAR B/12, SHREEJIBAPA COMPLEX VASNA, AHMEDABAD. PAN : AANPT 3721 E ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ( . / &/ REVENUE BY : SHRI J.P. JHANGID, SR-DR 1% . / &/ ASSESSEE BY : NONE 2 . %3'/ DATE OF HEARING : 3 RD OCTOBER, 2013. 456 . %3'/ DATE OF PRONOUNCEMENT : 13.11.2013 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2005-2006 IS DIRECT ED AGAINST THE ORDER OF THE CIT(A)-XV, AHMEDABAD. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE- RESPONDENT. ACCORDINGLY, THE APPEAL OF THE REVENUE IS BEING DISPOSED ITA NO.2524/AHD/2012 -2 OF ON MERITS QUA THE ASSESSEE-RESPONDENT, AFTER HEARING THE LEARNED DR. 3. THE GROUNDS OF THE APPEAL OF THE REVENUE ARE AS UNDER: 1. THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.19,40,603/- MADE U/S.40(A)(IA) O F THE ACT, BY PASSING AN ORDER U/S.154 OF THE ACT. 1A) THE LD.CIT(A) HAS ERRED IN LAW AND ON FACTS IN HOLDING THAT THE DISALLOWANCE UNDER PROVISION OF SECTION 40 (A)(IA) OF THE ACT, WOULD BE ATTRACTED ONLY IN RESPECT OF THE PAY ABLE AMOUNT OF EXPENDITURE AS ON 31 ST MARCH OF THE RELEVANT PREVIOUS YEAR. 4. THE LEARNED DR SUBMITTED THAT THE ISSUE IS COVER ED IN FAVOUR OF THE REVENUE WITH THE DECISION OF THE HONBLE GUJARA T HIGH COURT IN THE CASE OF CIT VS. SIKANDARKHAN N. TUNVAR, TAX APP EAL NOS.905 OF 2012 AND 11 OTHERS DATED 2.5.2013, WHEREIN IDENTICA L ISSUE WAS DECIDED IN FAVOUR OF THE REVENUE. 5. WE HAVE CONSIDERED SUBMISSIONS OF THE LEARNED DR AND PERUSED THE ORDERS OF THE AO AND THE CIT(A). WE FIND THAT THE ISSUE IS COVERED IN FAVOUR OF THE REVENUE WITH THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. SI KANDARKHAN N. TUNVAR (SUPRA). RESPECTFULLY FOLLOWING THE DECISIO N OF THE HONBLE JURISDICTIONAL HIGH COURT, THE ISSUE IS DECIDED IN FAVOUR OF THE REVENUE, AND THE GROUNDS OF THE APPEAL OF THE REVEN UE ARE ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLO WED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT