The Green Environment Services Co.Op.Society Ltd., Ahmedabad V. The ACIT, Circle-6, Ahmedabad

ITA 2891/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0395 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J P PARIKH
• Keywords: Revenue expenditure

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER. ITA. NO. 2891/AHD/2013 (ASSESSMENT YEAR:2010-11) THE GREEN ENVIRONMENT SERVICES CO.OP. SERVICES LTD., PLOT NO.244-251, PHASE-1, GIDC ESTATE, VATVA, AHMEDABAD 382445 APPEL LANT VS. THE ACIT, CIRCLE-6, AHMEDABAD RESPONDENT PAN: AAAAT1191N / BY ASSESSEE : SHRI J. P. PARIKH, A.R. / BY REVENUE : SHRI PRASOON KABRA, SR.D.R. /DATE OF HEARING : 15.09.2016 /DATE OF PRONOUNCEMENT : 30 .09.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE CIT(A)-XI, AHMEDABADS ORDER DATED 10.1 0.2013 IN CASE NO. CIT(A)-XI/182/ACIT.CIR-6/12-13, AFFIRMING ASSESSING OFFICERS ACTION IN DISALLOWING RS.5,62,272/- CLAIM ED AS REVENUES EXPENDITURE OF COST OF LAND OUT OF SOLID WASTE TANK EXPENSES, IN PROCEEDINGS U/S.143(3) OF THE INCOME T AX ACT. ITA NO.2891/AHD/2013 (THE GREEN ENVIRONMENT SERVICE S CO.OP. SERVICES LTD. VS. AC IT) A.Y. 2010-11 - 2 - WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. RELEVANT FACTS ARE IN A VERY NARROW COMPASS. TH E ASSESSEE SOCIETY PROVIDES SERVICES OF DISPOSAL OF A FFLUENT AND WASTE GENERATED BY INDUSTRIAL UNITS IN AND AROUND V ATVA AREA. IT FILED RETURN ON 27.09.2010 DECLARING INCOME OF RS.37,01,100/-. THE ASSESSING OFFICER FRAMED A REG ULAR ASSESSMENT ON 08.11.2012 DISALLOWING THE IMPUGNED C LAIM OF RS.5,62,272/- RAISED TOWARDS COST OF LAND OUT OF SO LD WASTE TANK EXPENSES. THE CIT(A) FOLLOWS HIS EARLIER ASSE SSMENT YEARS FINDING TO CONFIRM ASSESSING OFFICERS ACTION. 3. LD. DEPARTMENTAL REPRESENTATIVE, SHRI PRASOON KA BRA FILES BEFORE US A COPY OF THIS TRIBUNALS COMMON ORDER DA TED 23.05.2014 IN ASSESSEES CASES FOR ASSESSMENT YEARS 2005-06 TO 2008-09 REJECTING THE VERY CLAIM BY HOLDING THAT THE AMOUNT IN QUESTION IS NOT ALLOWABLE AS REVENUE EXPENDITURE . LD. COUNSEL REPRESENTING ASSESSEE FAILS TO POINT OUT AN Y DISTINCTION ON FACTS OR LAW. WE FIND NO REASON TO ADOPT A DIFF ERENT VIEW IN THE IMPUGNED ASSESSMENT YEAR IN THIS BACKDROP OF FA CTS. THE CIT(A)S FINDING UNDER CHALLENGE ARE CONFIRMED. 4. THIS ASSESSEES APPEAL IS DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 30 TH DAY OF SEPTEMBER, 2016.] SD/- SD/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 30/09/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- ITA NO.2891/AHD/2013 (THE GREEN ENVIRONMENT SERVICE S CO.OP. SERVICES LTD. VS. AC IT) A.Y. 2010-11 - 3 - / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + ,--. . /0 / DR, ITAT, AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0