The Dy. Commissioner of Income Tax (Exemptions), Circle-2, Ahmedabad V. Animal Breeding Research Organization, (INDIA), Anand

ITA 2639/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2927 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AP ARNA AGRAWAL
• Keywords: Business income; Depreciation; Charitable institution; Benefit of exemption; Unabsorbed depreciation; Capital expenditure
• Section: 143(3); 244A; 142(1); 234B; 12AA; 143(2); 2; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. NO.2639/AHD/2017 & CO NO.07/AHD/2019 (ASSESSMENT YEAR : 2013-14) DCIT(EXEMPTION), CIRCLE 2, AHMEDABAD. VS. ANIMAL BREEDING RESEARCH ORGANIZATION (INDIA), OFF NDDB CAMPUS, ANAND 388001. [PAN NO. AAATA 3919 Q] ( APPELLANT ) .. ( RESPONDENT/ CROSS OBJECTOR ) APPELLANT BY : MS. APARNA AGRAWAL, CIT-DR RESPONDENT BY : SHRI SANJAY R. SHAH, A.R. DATE OF HEARING 04/03/2019 DATE OF PRONOUNCEMENT 04/03/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL FILED BY THE REVENUE ALONG WITH A CROSS OBJECTION BY THE ASSESSEE IS AGAINST THE ORDER DATED 08.09.2017 PASSED BY THE CO MMISSIONER OF INCOME TAX (APPEALS)-9, AHMEDABAD ARISING OUT OF THE ORDER DAT ED 18.03.2016 PASSED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED A S TO THE ACT) FOR THE ASSESSMENT YEAR 2013-14 WITH THE FOLLOWING GROUNDS: 1. THE LD CIT(A) HAS ERRED IN ALLOW AND ON FACTS IN A LLOWING THE BENEFIT OF EXEMPTIONS U/S 11 WITHOUT CONSIDERING THE FACT THAT ASSESSEE IS INVOLVED IN WIDESPREAD COMMERCIAL ACTIVITIES IN NATURE OF BUSIN ESS AND THE ACTIVITY OF THE ASSESSEE IS COVERED UNDER FIRST AND SECOND PROVISO TO SECTION 2(15) OF THE ACT. 2. THE REVENUE CARVES OVER LEAVE TO ADD, ALTER, AMEND MODIFY, SUBSTITUTE, DELETE AND/OR RESCIND ALL OR ANY GROUNDS OF APPEAL ON OR B EFORE THE FINAL HEARING IN NECESSITY SO ARISES. - 2 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 2. THE ASSESSEE IS A PUBLIC CHARITABLE TRUST REGIST ERED WITH ASSISTANT CHARITY COMMISSIONER OF ANAND VIDE REGISTRATION NO. F/372/A NAND. THE TRUST IS REGISTERED U/S. 12AA OF THE INCOME TAX ACT VIDE REGISTRATION NO. BR D/SIB/ 1108-A/92-93 DATED 03.08.1993 ISSUED BY COMMISSIONER OF INCOME-TAX, BA RODA. THE TRUST IS ALSO REGISTERED U/S. 80G(5) OF THE I.T. ACT VIDE CERTIFICATE NO. BR D/AA-II/EXE/104/58-A/2007-08 DATED 23.07.2007 ISSUED BY COMMISSIONER OF INCOME-TAX-II, BARODA. THE ASSESSEE FILED ITS RETURN OF INCOME ON 29.09.2013 DECLARING ITS INCOME AT RS. NIL AFTER CLAIMING EXEMPTION OF RS.10,48,84,431/- ALONG WITH THE AUDITORS REPOR T U/S 44AB OF THE ACT IN FORM NO.3CA AND 3CD AND AUDITORS REPORT U/S 12A(B) OF T HE ACT IN FORM NO.10B. UPON SCRUTINY NOTICE U/S 143(2) OF THE ACT WAS ISSUED ON 25.09.2014. DUE TO CHANGE OF JURISDICTION FURTHER NOTICE U/S 143(2) R.W.S.129 OF THE ACT WAS ISSUED ON 19.06.2015 ALONG WITH A FURTHER NOTICE U/S 142(1) ASKING FOR VARIOUS DETAILS ON THE BASIS OF WHICH THE RETURN WAS FILED BY THE ASSESSEE. DURING THE ASSESSMENT YE ARS 2010-11, 2011-12 AND 2012-13, SINCE THE ACTIVITIES OF THE ASSESSEE WAS NOT CONSID ERED AS CHARGEABLE IN NATURE IN VIEW OF THE FIRST PROVISO TO SECTION 2(15) OF THE ACT, A SH OW CAUSE NOTICE DATED 29.07.2015 WAS ISSUED BY THE REVENUE DIRECTING THE ASSESSEE TO EXP LAIN AS TO WHY ON THE BASIS OF THE DETAILS SUBMITTED THE ACTIVITY OF THE TRUST SHOULD NOT BE COVERED AS ACTIVITY NOT FALLING UNDER SECTION 2(15) BUT BY FIRST PROVISO TO SECTION 2(15) IN THE NATURE OF TRADE OR BUSINESS OF THE ASSESSEE. ADMITTEDLY, THE ASSESSEES SOCIETY HAS BEEN ESTABLISHED WITH A VIEW TO UNDERTAKE AND PROMOTE ACTIVITIES CONNECTED WITH THE DEVELOPMENT OF CATTLE AND BUFFALOES WITH SPECIAL REFERENCE TO THE BREEDING AND GENETIC IMPROVEMENT AND TO ENGAGE IN OTHER ALLIED ACTIVITIES SUCH AS DEVELOPMENT OF DRAUGHT AN IMAL POWER SYSTEMS, FEED AND FODDER DEVELOPMENT FOR LIVE STOCK AND TO EXTEND NECESSARY SUPPORT PERSONS INCLUDING DAIRY FARMERS FOR CARRYING OUT ANY OF SUCH ACTIVITIES IN DIFFERENT PARTS OF INDIA AND GENERALLY TO PROMOTE ECONOMIC UPLIFTMENT OF THE FARMERS SEGMENT. BUT THE JUSTIFICATION SO FURNISHED BY THE ASSESSEE WAS NOT FOUND TENABLE AND THE LEARN ED AO ULTIMATELY TREATED THE ACTIVITIES NOT CHARGEABLE BUT WAS TAXED AT BUSINESS RECEIPT IN VIEW OF THE DISALLOWANCE OF EXEMPTION CLAIMED U/S 11 MADE IN THE ASSESSMENT YEA RS 2010-11, 2011-12 AND 2012-13. - 3 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 IN APPEAL, THE SAME WAS REVERSED BY DELETING THE AD DITION MADE BY THE ASSESSING OFFICER. HENCE THE INSTANT APPEAL FILED BY THE REVENUE BEFOR E US. 3. A CROSS OBJECTION WAS ALSO FILED BY THE ASSESSEE IN RESPECT OF THE APPEAL PREFERRED BY THE REVENUE. 4. AT THE TIME OF HEARING OF THE INSTANT APPEAL, TH E LEANED REPRESENTATIVE OF THE ASSESSEE SUBMITTED BEFORE US THAT THE ISSUE IS COVE RED IN ASSESSEES OWN ORDER IN ITS FAVOUR BY THE LEARNED TRIBUNAL FOR A.Y. 2011-12 IN ITA NO.2496/AHD/2015 WITH CO NO.184/AHD/2015 AS WELL AS FOR A.Y. 2012-13 BY AND UNDER THE ORDER PASSED BY THE CO- ORDINATE BENCH IN ITA NO.773/AHD/2017 WITH CO NO.63 /AHD/2017. THE COPIES OF THOSE ORDERS WERE ALSO HANDED OVER TO US. ON THE OTHER HA ND, LEARNED DR FAILS TO CONTROVERT THE SUBMISSIONS MADE BY THE ASSESSEE IN SUPPORT OF HIS CASE. 5. WE HAVE HEARD THE RESPECTIVE PARTIES, PERUSED TH E RELEVANT MATERIALS AVAILABLE ON RECORD. WE HAVE ALSO CAREFULLY CONSIDERED THE ORDER PASSED BY THE CO-ORDINATE BENCH; THE RELEVANT PORTION WHEREOF IS AS FOLLOWS: 4. HEARD THE RESPECTIVE PARTIES PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD INCLUDING THE JUDGMENT RELIED UPON BY THE LEARNED A R PASSED IN ASSESSEES OWN CASE. IT APPEARS THAT THE ISSUE INVOLVED IN THIS PARTICULAR CASE IS SIMILAR TO THAT OF THE ISSUE DECIDED IN ITA NO. 2496/AHD/2015 WITH CO NO.184/AHD /2015 FOR ASST. YEAR 2011-12 RELEVANT PORTION WHEREOF IS AS FOLLOWS: 3. WHILE DECIDING THE APPEAL, THE LD.CIT(A) HELD T HAT SINCE FACTS OF THE PRESENT CASE WERE EXACTLY SIMILAR TO THE ASSESSEE'S CASE DE CIDED BY THE CIT(A) IN PARA 5.14 . THE LD.AR RELIED ON THE ORDER OF THE CO-ORDI NATE BENCH OF THE TRIBUNAL IN ASSESSEE'S OWN CASE, AND ON SIMILAR GROUNDS, THE IT AT HELD THAT WE HAVE GIVEN A THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE AUTHO RITIES BELOW. THE UNDISPUTED FACT IS THAT THE FACTS OF THE ASSESSEE TRUST ARE SI MILAR TO THE FACTS OF SABARMATI ASHRAM GAUSHALA TRUST, AND IN ITS ORDER HON'BLE HIG H COURT'S DECISIONS HAVE BEEN DISCUSSED AND THE SAME IS AS UNDER: 'WE ARE WHOLLY IN AGREEMENT WITH THE VIEW OF THE TR IBUNAL. THE OBJECTS OF THE TRUST CLEARLY ESTABLISH THAT THE SAME WAS FOR G ENERAL PUBLIC UTILITY AND WHERE FOR CHARITABLE PURPOSES. THE MAIN OBJECTIVES OF THE TRUST ARE-TO - 4 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 BREED THE CATTLE AND ENDEAVOUR TO IMPROVE THE QUALI TY OF THE COWS AND OXEN IN VIEW OF THE NEED OF GOOD OXEN AS INDIA IS P ROMINENT AGRICULTURAL COUNTRY, TO PRODUCE AND SALE THE COW MILK; TO HOLD AND CULTIVATE AGRICULTURAL LANDS; TO KEEP GRAZING LANDS FOR CATTL E KEEPING AND BREEDING, TO REHABILITATE AND ASSIST RABARIS AND BHARWADS; TO MAKE NECESSARY ARRANGEMENTS FOR GETTING INFORMATICS AND SCIENTIFIC KNOWLEDGE AND TO DO SCIENTIFIC, RESEARCH WITH REGARD TO KEEPING AND BRE EDING OF THE CATTLE, AGRICULTURE, USE OF MILK AND ITS VARIOUS PREPARATIO NS, ETC.; TO ESTABLISH OTHER ALLIED INSTITUTIONS LIKE LEATHER WORK AND TO RECOGNIZE AND HELP THEM IN ORDER TO MAKE THE COW KEEPING ECONOMICALLY VIABL E; TO PUBLISH STUDY MATERIALS, BOOKS, PERIODICALS, MONTHLIES ETC., IN O RDER TO PUBLICIZE THE OBJECTS OF THE TRUST AS ALSO TO OPEN SCHOOLS AND HO STELS FOR IMPARTING EDUCATION IN COW KEEPING AND AGRICULTURE HAVING REG ARD TO THE TRUST OBJECTS. ALL THESE WERE THE OBJECTS OF THE GENERAL PUBLIC UT ILITY AND WOULD SQUARELY FALL UNDER SECTION 2 (IS) OF THE ACT. PROFIT MAKING WAS NEITHER THE AIM NOR OBJECT OF THE TRUST. IT WAS NOT THE PRINCIPAL ACTIV ITY. MERELY BECAUSE WHILE CARRYING OUT THE ACTIVITIES FOR THE PURPOSE OF ACHI EVING THE OBJECTS OF THE TRUST, CERTAIN INCIDENTAL SURPLUSES WERE GENERATED, WOULD NOT RENDER THE ACTIVITY TO THE NATURE OF TRADE, COMMERCE OR BUSINE SS. AS CLARIFIED BY THE CBDT IN ITS CIRCULAR NO. 11/2008 DATED 19TH DECEMBE R 2008 THE PROVISO AIMS TO ATTRACT THOSE ACTIVITIES WHICH ARE TRULY IN THE REGARDED AS BUSINESS EVEN WHEN PROFIT MOTIVE CANNOT BE ESTABLISHED/PROVE D. IN SUCH CASES, THERE SHOULD BE EVIDENCE AND MATERIAL TO SHOW THAT THE AC TIVITY HAS CONTINUED ON SOUND AND RECOGNIZED BUSINESS PRINCIPLES, AND PURSU ED WITH REASONABLE CONTINUITY. THERE SHOULD BE FACTS AND OTHER CIRCUMS TANCES WHICH JUSTIFY AND SHOW THAT THE ACTIVITY UNDERTAKEN IS IN FACT IN THE NATURE OF BUSINESS. THE TEST AS PRESCRIBED IN RAIPUR MANUFACTURING COMP ANY [1967] 19 STC 1 (SC) AND SOI PUBLICATION FUND [2002] 258 ITR 70 ( SC); {2002} 126 STC 288 (SC) CAN BE APPLIED. THE SIX INDICIA STIPULATED IN LORD FISHER [1981] STC 238 ARE ALSO RELEVANT. EACH CASE, THEREFORE, HA S TO BE EXAMINED ON ITS OWN FACTS. IN VIEW OF THE AFORESAID ENUNCIATION, THE REAL ISSU E AND QUESTION IS THT WHETHER THE PETITIONER-INSTITUTE PURSUES THE ACTIVI TY OF BUSINESS, TRADE OR COMMERCE. TO OUR MIND, THE RESPONDENT WHILE DEALING WITH THE SAID QUESTION HAS NOT APPLIED THEIR MIND TO THE LEGAL PR INCIPLES ENUNCIATED ABOVE AND HAVE TAKEN A RATHER NARROW AND MYOPIC VIE W BY HOLDING THAT THE PETITIONER-INSTITUTE IS HOLDING COACHING CLASSE S AND THAT THIS AMOUNTS TO BUSINESS.' IN THE RESULT, WE DO NOT FIND THAT THE TRIBUNAL HAS COMMITTED ANY ERROR AND THE TAX APPEAL IS THEREFORE DISMISSED.' - 5 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 4. RESPECTFULLY FOLLOWING THE HON'BLE HIGH COURT'S ORDER AND ITAT'S ORDER IN ASSESSEE'S OWN CASE, DEPARTMENT ALLOWED THE CLAIM A ND SIMILAR EXEMPTION WAS GIVEN BY THE DEPARTMENT. IN VIEW OF THE ABOVE, WE D ISMISS THE APPEAL OF THE REVENUE. 5. SO FAR AS CO IS CONCERNED, IN CO THE ASSESSEE H AS TAKEN FOLLOWING GROUNDS: 3. THE ASSESSING OFFICER WHILE HOLDING THE APPELLA NT'S INCOME AS BUSINESS INCOME ERRED IN NOT GRANTING SET OFF OF BR OUGHT FORWARD UNABSORBED DEPRECIATION ON THE GROUND THAT IT WAS D EFICIT OF EARLIER YEARS WHICH CANNOT BE TREATED AS BUSINESS LOSS. IT IS SUB MITTED IT BE SO HELD NOW. 3.1 THE ASSESSING OFFICER ERRED IN HOLDING THAT IN EARLIER YEARS, APPELLANT WOULD HAVE GOT DEDUCTION OF THE CAPITAL E XPENDITURE AS APPLICATION OF FUNDS AND SET OFF OF UNABSORBED DEPR ECIATION NOW WOULD RESULT IN DOUBLE DEDUCTION. THE APPELLANT SUBMITS T HAT IN THE EARLIER YEARS IT HAS NOT CLAIMED DEDUCTION OF CAPITAL EXPENDITURE BUT HAD CLAIMED ONLY DEPRECIATION ACCORDINGLY THERE IS NO DOUBLE DEDUCTI ON. IT IS SUBMITTED IT BE SO HELD NOW. 3.2 THE ASSESSING OFFICER ERRED IN NOT APPRECIATIN G THE SETTLED LEGAL POSITION THAT THE UNABSORBED DEPRECIATION CAN BE SE T OFF AGAINST ANY INCOME. IT IS SUBMITTED IT BE SO HELD NOW. 4. THE ASSESSING OFFICER HAS ERRED IN COMPUTING TA X ON THE TOTAL INCOME DETERMINED BY HIM AT FLAT RATE OF 30% IN PLA CE OF CORRECT SLAB RATE AS APPLICABLE TO AN ASSOCIATION OF PERSONS (AOP). I T IS SUBMITTED IT BE SO HELD NOW. 6. THE ASSESSING OFFICER HAS ERRED IN CHARGING INT EREST UNDER SECTION 234B OF THE ACT & HAS ERRED IN WITHDRAWING INTEREST UNDER SECTION 244A.' 6. WE HAVE GONE THROUGH RELEVANT MATERIAL. IN CONN ECTED APPEAL, ITA NO.2496/AHD/2015 WE HAVE GIVEN RELIEF TO THE ASSESS EE AND DISMISSED THE APPEAL OF THE DEPARTMENT. THE LD.AR CITED AN ORDER OF THIS CO-ORDINATE BENCH IN ASSESSE'S OWN CASE IN ITA NO.2016/AHD/201 AND CO NO.260/AHD/2 014, ASSTT.YEAR 2010- 11. IT WAS HELD BY THE CO-ORDINATE BENCH THAT COMIN G TO THE CROSS OBJECTION OF THE ASSESSEE, WE FIND THAT THE DEFICIT SHOWN IN THE EAR LIER YEARS IS ELIGIBLE TO BE GIVEN SET OFF FOR SURPLUS, IF ANY FOR THE YEAR UNDER CONS IDERATION. THEREFORE, THE AO IS DIRECTED TO ALLOW THE SET OFF OF BROUGHT FORWARD DE FICIT WHILE GIVING APPEAL EFFECT TO OUR ORDER. IN VIEW OF THE ITAT'S ORDER, WE ALLOW GROUND NOS.1, 2 AND 3 IN CO. SO FAR AS GROUND NO.4 IS CONCERNED, THE SAME HAS BE COME INFRUCTOUS AND AS FAR AS CHARGING OF INTEREST UNDER SECTION 234B OF THE ACT AND WITHDRAWING INTEREST UNDER SECTION 244A , IT NEEDS NOT TO BE ADJUDICATED BECAUSE THE SAME I S CONSEQUENTIAL. - 6 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED AND CO OF THE ASSESSEE IS PARTLY ALLOWED. THE APPEAL PREFERRED BY THE REVENUE AGAINST SUCH OR DER DATED 09.11.2017 PASSED BY THE HONBLE TRIBUNAL BEFORE THE HONBLE GUJARAT HIGH COURT WAS ALSO REJECTED BY ITS ORDER DATED 11.06.2018 RELEVANT PORTION IS AS FOLLO WS: 4. THE ASSESSEE CARRIED THE MATTER IN APP EAL. COMMISSIONER OF INCOME TAX(APPEALS) ALLOWEDTHE ASSESSEE'S APPEAL, UPON WHI CH, THE REVENUE APPR OCHED THE TRIBUNAL. THE TRIBUNAL BY THE IMPUGNED JUDGMENT, REFERRING TO THE EARLIER JUDGMENT IN CASE OF TH IS VERY ASSESSEE AND RELYING UPON THE JUDGMENT OF DIVISION BENC H OF THIS COURT IN CASE OF DIRECTOR OF INCOME TAX (EXEMPTION) V. SABAR MATI ASHRAM GAUSHALA TRUST REPORTED IN [2014] 362 ITR 539 (GUJ) , REJECTED THE REVENUE'S APPEAL. 5. IN CASE OF SABARMATI ASHRAM GAUSHALA TRUST (SUPRA), UNDER SOMEWHAT SIMILAR BACKGROUND, THIS COURT HAD OBSERVED AS UNDER: '11. WE ARE WHOLLY IN AGREEMENT WITH THE VIEW OF THE TRIBUNAL. THE OBJECTS OF THE TRUST CLEARLY ESTA BLISH THAT THE SAME WAS FOR GENERAL PUBLIC UTILITY AND WH ERE FOR CHARITABLE PURPOSES. THE MAIN OBJECTIVES OF THE TRU ST ARE TO BREED THE CATTLE AND ENDEAVOUR TO IMPROVE THE QUALI TY OF THE COWS AND OXEN IN VIEW OF THE NEED OF GOOD OXEN AS INDI A IS PROMINENT AGRICULTURAL COUNTRY; TO PRODUCE AND SALE THE COW MILK; TO HOLD AND CULTIVATE AGRICUL TURAL LANDS; TO KEEP GRAZING LANDS FOR CATTLE KEEPING A ND BREEDING; TO REHABILITATE AND ASSIST RABARISAND BHA RWADS; TO MAK E NECESSARY ARRANGEMENTS FOR GETTING INFORMAT ICS AND SCIENTIFIC KNOWLEDGE AND TO DO SCIENTIFIC RESEARCH WITH REGA RD TO KEEPING AND BREEDING OF THE CATTLE, AGRICULTURE , USE OF MILK AND ITS VARIOUS PREPARATIONS, ETC.; TO ESTAB LISH OTHER ALLIED INSTITUTIONS LIKE LEATHER WORK AND TO R ECOGNIZE AND HELP THEM IN ORDER TO MAKE THE COW KEEPING ECONOMICALLY VIABLE; TO PUBLISH STUDY MATERIALS, BOOKS, PERIODICALS, MONT HLIES ETC., IN ORDER TO PUBLICIZE THE OBJECTS OF THE TRUST AS ALSO TO OPEN SCHOOLS AND HOSTELS FOR IMPARTING EDUCATION IN COW KEEPING AND AGRICULTURE HAVING REGARD TO THE TRUS T OBJECTS. 6. IN THE RESULT, THIS TAX APPEAL IS DISMISSED. - 7 - ITA NO.2639/AHD/2017 & CO NO.07/AHD/2 019 DCIT VS. ANIMAL BREEDING RESEARCH ORGANIZATION ASST.YEAR 2013-14 RESPECTFULLY, RELYING UPON THE ORDER PASSED BY THE CO-ORDINATE BENCH SUBSEQUENTLY CONFIRMED BY THE HONBLE HIGH COURT, W E DISMISS THE APPEAL PREFERRED BY THE REVENUE. 5. SO FAR AS CROSS OBJECTION NO.63/AHD/2017 IS CONC ERNED SAME IS CONSEQUENTIAL TO THE RELIEF ASK FOR BY THE REVENUE. SINCE REVENUES APPEAL IS DISMISSED THE CO BECOMES INFRUCTUOUS. HENCE, THE SAME IS DISMISSED AS INFRUC TUOUS. RESPECTFULLY RELYING UPON THE ORDER PASSED BY THE C O-ORDINATE BENCH AND THE ORDER PASSED BY THE HONBLE JURISDICTIONAL HIGH COURT IN FAVOUR OF THE ASSESSEE WE DISMISS THE APPEAL PREFERRED BY THE REVENUE BEFORE US SINCE THE SAME IS DEVOID OF ANY MERIT. 6. THE CROSS OBJECTION NO. 07/AHD/2019 FILED BY THE ASSESSEE SINCE CONSEQUENTIAL TO THE RELIEF AS ASKED FOR BY THE REVENUE THE SAME BEC OMES INFRUCTUOUS IN VIEW OF THE DISMISSAL OF REVENUES APPEAL AS ABOVE. 7. IN THE RESULT, REVENUES APPEAL IS DISMISSED AND ASSESSEES CROSS OBJECTION IS ALSO DISMISSED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 04/03/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 04/03/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A)-9, AHMEDABAD. 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD