I.T.O.1(1), Agra V. Agra Public Educational Society, Agra

ITA 313/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6977 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 24-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION REJECTED
• Keywords: Depreciation
• Section: 32

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.313/AGR/2010 ASST. YEAR: 2006-07 INCOME TAX OFFICER 1(1), VS. AGRA PUBLI C EDUCATIONAL SOCIETY AGRA. 10, OLD VIJAY NAGAR COLONY AGRA. (PAN : AABTA 2806 P). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : APPLICATION REJECTED ORDER PER H.S. SIDHU, J.M. : THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A)- II, AGRA DATED 17.03.2010 ON THE FOLLOWING GROUNDS :- 1. THAT THE CIT(A)-II, AGRA HAS ERRED IN LAW AND O N THE FACTS OF THE CASE IN DELETING THE ADDITIONS BY HOLDING THAT THE SOCIETY IS RUNNING EDUCATIONAL INSTITUTION SEEKING IMMUNITY OF PROVISIONS OF SECTION 10(23C)(III AD) OF INCOME TAX ACT, 1961 WIT HOUT APPRECIATING THE FACTS ON RECORDS THAT THE SOCIETY IS RUNNING PR OFIT MAKING CONCERN WHERE BOOKS OF ACCOUNTS WERE REJECTED. 2. BY DOING SO, THE LD. CIT(A)-II, AGRA WAS ERRED I N LAW AS WELL AS ON FACTS IN UPHOLDING THE CLAIM OF EXEMPTION U/S . 10(23C)(III AD) OF I.T. ACT WHEN NO PROPER BOOKS OF ACCOUNTS WERE MAIN TAINED BY THE ASSESSEE DURING THE FINANCIAL YEAR 2005-06. 2 3. THAT THE APPELLANT CRAVES LEAVE TO ADD OR DELETE OR ALTER OR MODIFY ANY GROUND DURING THE APPELLATE PROCEEDINGS. 2. WE FIND THAT THE LD. CIT-1, AGRA HAS AUTHORISED THE INCOME TAX OFFICER-1 (1), AGRA (THE ASSESSING OFFICER) TO FILE THE PRESE NT APPEAL BEFORE THE TRIBUNAL ON THE FOLLOWING GROUNDS:- 1. THAT THE CIT(A)-II, AGRA HAS ERRED IN LAW AND O N THE FACTS OF THE CASE IN ALLOWING THE DEPRECIATION U/S 32 OF TH E INCOME TAX ACT, 1961 WITHOUT APPRECIATING THE FACTS ON RECORDS THAT THE ASSESSEE HAS NOT CLAIMED THE DEPRECIATION IN THE RETURN OF INCOM E FOR A.Y. 2006-07. 2. THAT THE ORDER OF THE CIT(A)-1, AGRA IS ERRONEOU S IN LAW AND ON THE FACTS OF THE CASE AND THAT THE ORDER OF THE A.O . BE RESTORED. 3. THAT THE APPELLANT CRAVES LEAVE TO ADD OR DELETE OR ALTER OR MODIFY ANY GROUND DURING THE APPELLATE PROCEEDINGS. 3. WE ALSO FIND THAT THE INCOME TAX OFFICER 1(1), A GRA HAS FILED THE PRESENT APPEAL ON DIFFERENT GROUNDS WHICH WE HAVE REPRODUCE D IN THE AFORESAID PARAGRAPH NO.1. IN OUR CONSIDERED OPINION, THE PRESENT APPEA L IS DEFECTIVE AND IS NOT MAINTAINABLE. THEREFORE, WE DISMISS THE SAME, BEIN G DEFECTIVE APPEAL WITH LIBERTY TO THE DEPARTMENT, IF SO DESIRED, TO FILE AN APPEAL AS PER AUTHORIZATION GIVEN BY LD. CIT-1, AGRA AS MENTIONED IN PARAGRAPH NO.2 ABOVE. 3 4. IN THE RESULT, PRESENT APPEAL FILED BY THE REVEN UE IS DISMISSED, BEING DEFECTIVE. (ORDER PRONOUNCED IN THE OPEN COURT ON 28.06.2011) SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 28 TH JUNE, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY