The ACIT, Circle-12, Ahmedabad V. Enterpreneurship Development Institute of India,

ITA 2900/AHD/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 0755 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A C SHAH HEARING CONCLUDED ON
• Keywords: Difference of opinion; Change of opinion

Judgement Text

ITA NO. 2900 /AHD/201 3 ASSESSMENT YEAR: 20 07 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MAHAVIR PRASAD JM] IT A NO . 2900/AHD/2013 ASSESSMENT YEAR : 20 07 - 08 A. C . I . T . ............APPELLANT CIRCLE 12 , AHMEDABAD. VS ENTREPRENEURSHIP DEV. INSTI TUTE OF IND I A ...........RESPONDENT NR. VILLAGE BHAT, VIA AHMEDBAD AIRPORT & INDIRA BRIDGE PO BHAT [A AA TI 0740 B ] APPEARANCES BY P RASOON KABRA FOR THE APPELLANT A.C. SHAH FOR THE RESPONDENT HEARING CONCLUDED ON: 26 /0 8 /16 ORDER PRONOUNCED ON : 26 /08 /16 O R D E R PER PRAMOD KUMAR , AM: 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 13.09.2013 , PASSED BY THE L EARNED CIT(A), FOR THE ASSESSMENT YEAR 20 07 - 08 . 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING , COUNSEL FOR THE ASSESSEE INVITED OU R ATTENTION TO THE FACT THAT THE ISSUE IS SQUARELY COVERED BY THE T RIBUNAL S ORDER DATE D 28 TH SEPTEMBER, 2012 IN ASSESSEE S OWN CASE FOR THE A . Y . 2007 - 08. A COPY OF THE SAID ORDER WA S ALSO FILED BEFORE US. ITA NO. 2900 /AHD/201 3 ASSESSMENT YEAR: 20 07 - 08 PAGE 2 OF 2 3. LD DEPARTMENTAL REPRESENTATIVE DOES NOT DISPUTE THE CONTENTION OF THE ASSESSEE BUT PLACED HIS VEHEMENT RELIANCE ON THE ORDER OF THE AO. 4. HEAVING HEARD THE R IVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD , WE FIND THAT THE ISSUE IS INDEE D COVERED BY THE TRIBUNAL S ORD E R IN ASSESSEE S OWN CASE. IN ANY EVENT , WE FIND THAT A S RIGHTLY NOTED BY THE CIT ( A ), THE ASSESSMENT HAS BEEN REOPENED ON MERE CHANGE OF OPINION . A S IN THE ORIGINAL ROUND OF THE PROC EEDINGS THE AO HAS CONSIDERED T H E VERY M ATERIAL ON THE BASIS OF WHICH ASSESSMENT WA S ALREADY CONSIDERED. WE , THEREFORE , SEE NO REASONS TO INTERFERE IN THE MATTER. 5. IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COUR T TODAY ON THE 26 TH DAY OF AUGUST, 2016. SD/ - SD/ - MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 26 TH DAY OF AUGUST ,2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD