Shri Vimal Ramniklal Ambani, Ahmedabad V. The Income tax Officer,Ward-8(1), Ahmedabad

ITA 2909/AHD/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 9078 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 07-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 10-12-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RICHHA RASTOGI
• Assessee Lawyers: HARSH S. JANI
• Keywords: Rule 8D
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENC H (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 2909/AHD/2013 (ASSESSMENT YEAR: 2010-11) VIMAL RAMNIKLAL AMBANI VIMAL HOUSE NAVRANGPURA, AHMEDABAD V/S THE INCOME TAX OFFICER, WARD-8 (1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AADPA7562Q APPELLANT BY : SHRI HARSH S. JANI, AR RESPONDENT BY : MS. RICHHA RASTOGI, SR. D.R. ( )/ ORDER DATE OF HEARING : 07 -03-201 7 DATE OF PRONOUNCEMENT : 08-03-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. WITH THIS APPEAL, THE ASSESSEE HAS CHALLENGED THE C ORRECTNESS OF THE ORDER OF THE LD. CIT(A)-I, AHMEDABAD DATED 25.10.2013 PER TAINING TO A.Y. 2010- 11. ITA NO. 2909 /AHD/2013 . A.Y. 2010-2 011 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSES SEE IS THAT THE LD. CIT(A) ERRED IN CONFIRMING THE DISALLOWANCE MADE BY THE A.O. U/S. 14A READ WITH RULE 8D OF THE ACT. 3. BEFORE GOING INTO THE MERITS OF THE CASE IN HAND, I T WOULD BE APPROPRIATE TO REFER TO THE FOLLOWING FINDINGS OF THE FIRST APPELL ATE AUTHORITY:- 6. AS FAR AS GROUND NO. 3 RELATED TO DISALLOWANCE U /S. 14A IS CONCERNED, VIDE ORDER-SHEET ENTRY DATED 23.10.2013, THE A.R. OF THE APPELLANT DOES NOT WANT TO PRESS THIS GROUND. HENCE , THIS GROUND IS DISMISSED. 4. A PERUSAL OF THE AFOREMENTIONED FINDINGS OF THE LD. CIT(A) CLEARLY SHOWS THAT THE ASSESSEE DID NOT PRESS THIS GRIEVANCE BEFORE TH E FIRST APPELLATE AUTHORITY. WE, THEREFORE, FAIL TO UNDERSTAND HOW TH E ASSESSEE IS AGGRIEVED BY THE ORDER OF THE FIRST APPELLATE AUTHORITY. 5. APPEAL FILED BY THE ASSESSEE IS ACCORDINGLY DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON 08- 03- 20 17 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY AC COUNTANT MEMBER AHMEDABAD: DATED 08 /03/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)