The DCIT, Circle-9, Ahmedabad V. M/s. Kataria Movers, Ahmedabad

ITA 2832/AHD/2010

• Counselvise Citation: 283220514 RSA 2010
• Duration Of Justice: 2 year(s) 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 23-09-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 08-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CO AHD DCIT CIRCLE AHMEDABAD

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '#$ '#$ '#$ '#$ % &', ! BEFORE SHRI B.P.JAIN, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER APPEAL(S) /CO (S) BY APPELLANT VS. RESPONDENT SL. NO(S). ITA NO(S) / CO NO(S) ASSESSMENT YEAR(S) APPELLANT (S) RESPONDENT(S) 1. 2832/AHD/10 2005-06 DCIT CIRCLE-09 AHMEDABAD M/S.KATARIA MOVERS KATARIA PREMISES, O/S.PREM DARWAJA DARIAPUR AHMEDABAD PAN: AAEAK 1481 D 2. CO 323/AHD/10 (IN ITA 2832/AHD/10) 2005-06 M/S.KATARIA MOVERS,AHD DCIT CIRCLE-09, AHMEDABAD 3. 2833/AHD/10 2005-06 DCIT CIRCLE-09 AHMEDABAD M/S.KATARIA TRANSPORT & CO. KATARIA PREMISES O/S.PREM DARWAJA DARIAPUR, AHMEDABAD PAN: AAIFM 5900 B 4. CO 324/AHD/10 (IN ITA 2833/AHD/10) 2005-06 M/S.KATARIA TRANSPORT & CO., AHD DCIT CIRCLE-09, AHMEDABAD REVENUE BY : SHRI K.C. MATHEWS, CIT-DR ASSESSEE(S) BY : SHRI ANKIT TANSANIA, AR %#( ) ' / / / / DATE OF HEARING : 23/09/2013 +,- ) ' / DATE OF PRONOUNCEMENT : 27/09/2013 . / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE REVENUE IN THE CASE (S) OF M/S.KATARIA MOVERS AND M/S.KATARIA TRANSPORT & CO. AND THE CROSS OBJECTIONS FILED BY THE ASSESSEES PERTAINING TO ASS ESSMENT YEAR 2005-06 ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF THE LD. COMMISSIONER OF ITA NOS.2832 & 283 3/AHD/2010(BY REVENUE) DCIT VS. M/S.KATARIA MOVERS & M/S.KATARIA TRANSPORT & CO.RESPECTIVELY AND CO NOS.323 & 324 /AHD/10 (BY ASSESSEES) ASST.YEAR 2005-06 - 2 - INCOME TAX(APPEALS)-XV, AHMEDABAD (CIT(A) FOR SHO RT) BOTH DATED 17/08/2010. FOR THE SAKE OF CONVENIENCE, THESE AP PEALS AND CROSS- OBJECTIONS ARE BEING DISPOSED OF BY A COMMON ORDER. 2. THE REVENUE IS AGGRIEVED AGAINST THE DELETION OF PENALTY AND THE ASSESSEES ARE AGGRIEVED AGAINST SUSTAINING OF THE P ENALTY BY THE LD.CIT(A) IN BOTH THESE APPEALS AND CROSS-OBJECTION S. 3. AT THE OUTSET, LD.COUNSEL FOR THE ASSESSEE(S) MR .ANKIT TULSANIA POINTED OUT IN THE QUANTUM APPEAL THE HONBLE ITAT D BENCH AHMEDABAD IN ITA NO.418/AHD/2009 PERTAINING TO ASST T.YEAR 2005-06 IN THE CASE OF KATARIA MOVERS VS. JT.CIT, ORDER DAT ED 15/10/2010, HAS REMITTED THE ISSUE BACK TO THE FILE LD.CIT(A) TO DE CIDE THE MATTER AFRESH. THIS FACT IS NOT CONTROVERTED BY THE LD.SR.DR OF TH E REVENUE MR.K.C.MATHEWS. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FIND THAT THE HONBLE CO-ORDINATE BENCH IN THE C ASE OF KATARIA MOVERS BEARING ITA NO.418/AHD/2009 (SUPRA) HAS REMI TTED THE ISSUE BACK TO THE FILE OF LD.CIT(A). SIMILARLY, IN ITA N O.419/AHD/2009 FOR A.Y.2005-06 IN THE CASE OF KATARIA TRANSPORT & CO. VS. JT.CIT, ORDER DATED 03/11/2010, HAS ALSO REMITTED THE ISSUE BACK TO THE FILE OF LD.CIT(A) TO DECIDE THE MATTER AFRESH. IN VIEW OF THE ABOVE FACTS, WE ARE OF THE CONSIDERED VIEW THAT BOTH THESE APPEALS AND CROSS OBJECTIONS ITA NOS.2832 & 283 3/AHD/2010(BY REVENUE) DCIT VS. M/S.KATARIA MOVERS & M/S.KATARIA TRANSPORT & CO.RESPECTIVELY AND CO NOS.323 & 324 /AHD/10 (BY ASSESSEES) ASST.YEAR 2005-06 - 3 - THEREOF SHOULD GO BACK TO THE FILE OF LD.CIT(A) TO DECIDE THE SAME AFRESH. THE IMPUGNED ORDERS OF LD.CIT(A) ARE HEREBY SET ASI DE AND THE GROUNDS RAISED BY THE REVENUE IN ITS APPEALS AND GROUNDS RA ISED BY THE ASSESSEE(S) IN CROSS-OBJECTIONS ARE ALLOWED FOR STATISTICAL PUR POSES ONLY. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A ND CROSS OBJECTIONS FILED BY THE ASSESSEE(S) THEREOF ARE ALL OWED BUT FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE SD/- SD/- ( .. ) (% &') ! ! ( B.P. JAIN ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 27/ 09 /2013 1.., #.../ T.C. NAIR, SR. PS . ) 2'3 43-' . ) 2'3 43-' . ) 2'3 43-' . ) 2'3 43-'/ COPY OF THE ORDER FORWARDED TO : 1. 56 / THE APPELLANT 2. 2756 / THE RESPONDENT. 3. $$ ' %8 / CONCERNED CIT 4. %8() / THE CIT(A)-XV AHMEDABAD 5. 3#&9 2' , , / DR, ITAT, AHMEDABAD 6. 9: ;( / GUARD FILE. .% .% .% .% / BY ORDER, 73' 2' //TRUE COPY// < <<