ITO (Exemptions), BIKANER V. M/s. Krishi Upaj Mandi Samiti, ANUPGARH

ITA 316/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5192 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Assessee Lawyers: RAKESH GUPTA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.316/JODH/2015 ASSESSMENT YEAR: 2008-09, INCOME TAX OFFICER (EXEMPTION), ROOM NO.13, AAYAKAR BHAWAN, BIKANER VS. M/S. KRISHI UPAJ MANDI SAMITI, DHAN MANDI, SRI BIJAYNAGAR PAN :AABTK0474F APPELLANT RESPONDENT I.T.A.NO.317/JODH/2015 ASSESSMENT YEAR: 2008-09, INCOME TAX OFFICER (EXEMPTION), ROOM NO.13, AAYAKAR BHAWAN, BIKANER VS. M/S. KRISHI UPAJ MANDI SAMITI, DHAN MANDI, GHARSANA PAN :AABTK0466B APPELLANT RESPONDENT I.T.A.NO.319/JODH/2015 ASSESSMENT YEAR: 2008-09, INCOME TAX OFFICER (EXEMPTION), ROOM NO.13, AAYAKAR BHAWAN, BIKANER VS. M/S. KRISHI UPAJ MANDI SAMITI, DHAN MANDI, JAITSAR PAN :AABTK0475E APPELLANT RESPONDENT I.T.A.NO.320/JODH/2015 ASSESSMENT YEAR: 2008-09, INCOME TAX OFFICER (EXEMPTION), ROOM NO.13, AAYAKAR BHAWAN, BIKANER VS. M/S. KRISHI UPAJ MANDI SAMITI, DHAN MANDI, ANUPGARH PAN :AABTK0476H APPELLANT RESPONDENT APPELLANT BY SHRI S. L. MOURYA, DR RESPONDENT BY SHRI RAKESH GUPTA, AR DATE OF HEARING: 16.03.2016 DATE OF PRONOUNCEMENT: 16.03.16 2 ITA NO.316, 317, 319 & 320/JODH/2015 O R D E R PER: GEORGE MATHAN, J.M. : THESE ARE FOUR APPEALS FILED BY THE REVENUE AGAINS T DIFFERENT ORDERS OF THE LEARNED CIT (A), BIKANER PASSED IN APPEAL NO.21 7/BKN/2012-13, NO.155/BKN/2012-13, NO.154/BKN/2012-13 AND NO.156/B KN/2012-13 ALL DATED 25-03-2015 IN THE CASE OF FOUR DIFFERENT ASSE SSEES FOR ASSESSMENT YEAR 2008-09. 2. SSHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BE HALF OF THE REVENUE AND SHRI RAKESH GUPTA, LEARNED AR REPRESENTED ON BE HALF OF THE ASSESSEE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT THE ISSUES IN THESE APPEALS BY THE DECISION OF THE CO-O RDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF KRISHI UPAJ MANDI SAMITI, R AISINGHNAGAR IN ITA NO.119/JODH/2014 DATED 19-05-2014. 4. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ISSUES IN THESE REVENUES APPEALS ARE IDENTICAL WITH THE ISSU ED DECIDED BY THE CO- ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF DIFF ERENT BRANCHES OF THE ASSESSEE GROUP, REFERRED TO ABOVE (SUPRA) AND SINCE , THE LEARNED CIT (A) HAS RESPECTFULLY FOLLOWING THE AFORESAID DECISION O F THE OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL DECIDED THE ISSUES IN THE PR ESENT APPEALS UNDER CONSIDERATION, THE FINDING OF THE LEARNED CIT (A) I S ON RIGHT FOOTING AND DOES 3 ITA NO.316, 317, 319 & 320/JODH/2015 NOT REQUIRE ANY INTERFERENCE. CONSEQUENTLY, THE FIN DINGS OF THE LEARNED CIT (A) STAND CONFIRMED. RESULTANTLY, THE APPEALS FILED BY THE REVENUE STAND DISMISSED. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16-03-2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 16 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 16.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 17.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 17.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 17.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 16.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER