Smt. Jasumatiben Nanchand Shah, Vapi V. The ACIT., Vapi Circle, Vapi

ITA 280/AHD/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1750 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2009
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-12-2009
• Assessment Year: 2003-2004
• Appeal Filed On: 16-01-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOVIND SINGHAL
• Assessee Lawyers: R M UPADHYAYA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD AHMEDABAD A BENCH (BEFORE DR.O.K. NARAYANAN, VICE-PRESIDENT AND SHRI BHAVNESH SAINI, JUDICIAL MEMBER) ITA NO.280/AHD/2007 [ASSTT.YEAR: 2003-2004] SMT.JASUMATIBEN NANCHAND SHAH PROP: OF PADMAVATI EXIM 3/G/3, RAJNIGANDHA APATT. CHALA, VAPI. VS. ACIT, VAPI CIRCLE VAPI. ASSESSEE BY : SHRI R.M.UPADHYAYA REVENUE BY : SHRI GOVIND SINGHAL DATE OF ORDER RESERVED : 09-12-2009 O R D E R PER DR.O.K. NARAYANAN, VICE-PRESIDENT : THIS APPEAL IS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2003-2004 WHIC H IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) AT VALSAD ON 13.10.2006. THE ASSESSMENT IN THIS CASE HAS BEEN COMPLETED UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961. 2. THE SINGULAR GROUND RAISED BY THE ASSESSEE IN TH E PRESENT APPEAL IS THAT THE CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE ASSESSING AUTHORITY IN DISALLOWING THE CLAIM OF THE DEDUCTION MADE BY THE ASSESSEE UNDER SECTION 80HHE OF THE ACT AMOUNTING TO RS.14,16,233/-. 3. WE HEARD SHRI R.M.UPADHYAYA, THE LEARNED COUNSEL APPEARING FOR THE ASSESSEE AND SHRI GOVIND SINGHAL, THE LEARNED COMMI SSIONER OF INCOME-TAX APPEARING FOR THE REVENUE. THIS ISSUE WAS CONSIDER ED BY THE ITAT A BENCH, AHMEDABAD IN ASSESSEES OWN CASE FOR AN EARLIER ASS ESSMENT YEAR 2001-2002 THROUGH THEIR ORDER DATED 16-10-2009 PASSED IN ITA NO.2279/AHD/2009. IN PARA-13 OF THE ORDER, THE TRIBUNAL HAS CATEGORICALL Y HELD THAT THE REASONS RECORDED BY THE ASSESSING AUTHORITY TO DECLINE THE CLAIM OF THE ASSESSEE ON ACCOUNT OF DEDUCTION UNDER SECTION 80HHE ARE NOT SU BSTANTIATED AND ON THE PAGE - 2 ITA NO.280/AHD/2007 -2- OTHER HAND, THE ASSESSEE HAS COMPLIED WITH THE STAT UTORY REQUIREMENTS TO CLAIM THE SAID DEDUCTION PROVIDED UNDER THE LAW. THE TRI BUNAL HAS HELD THAT ON THE MERIT OF THE CASE, THE ASSESSEE WAS ENTITLED FOR TH E SAID DEDUCTION. RESPECTFULLY FOLLOWING THE ABOVE BINDING DECISION OF THE TRIBUNA L, WE HOLD THAT THE ASSESSEE IS ENTITLED FOR THE DEDUCTION UNDER SECTION 80HHE. THE ASSESSING AUTHORITY IS THEREFORE DIRECTED TO GRANT THE DEDUCTION TO THE AS SESSEE AS CLAIMED UNDER SECTION 80HHE. 4. IN THE RESULT, THIS APPEAL FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON WEDNESDAY, THIS 16 TH DAY OF DECEMBER, 2009. SD/- SD/- (BHAVNESH SAINI) JUDICIAL MEMBER (DR.O.K. NARAYANAN) VICE-PRESIDENT PLACE : AHMEDABAD DATE : 16-12-2009 COPY OF THE ORDER FORWARDED TO: 1) : ASSESSEE 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR, ITAT, AHMEDABAD