The Senior Accounts Officer, Aligarh V. ITO ( TDS & Survey), Aligarh

ITA 323/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2465 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-03-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 19-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.323/AGR/2009 ASST. YEAR: 2007-08 THE SENIOR ACCOUNT OFFICER, VS. INCOME TAX OFFICER (TDS & SURVEY) HARDUAGANJ THERMAL POWER PROJECT, ALIGARH. VILLAGE KASIMPUR, ALIGARH. (PAN : AAACU 4749 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJ KUMAR, C.A. RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER BENCH : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 27.05.2009 PASSED BY THE CIT(A). 2. THE FACTS ARE NOT DISPUTED BY BOTH THE PARTIES A ND, THEREFORE, NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN DECIDED BY THIS BENCH IN FAVOUR OF THE ASSESSEE VIDE ITS ORDER DATED 8 TH OCTOBER, 2009 IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2006-07 I.E. ITA NO.673/AGR/2008 IN THE CASE OF THE SENIOR ACCOUNTS OFFICER, HARDUAGANJ THE RMAL POWER PROJECT, VS. I.T.O (TDS & SURVEY). THEREFORE, HE REQUESTED THAT BY FOLLOWING THE AFORESAID ORDER OF THE I.T.A.T. THE PRESENT 2 APPEAL FILED BY THE ASSESSEE MAY BE ALLOWED. ON TH E CONTRARY, THE LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION AGAINST THE REQUEST OF THE ASSESSEE. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE ORDER OF THIS BENCH DATED 8 TH OCTOBER, 2009 PASSED IN ASSESSEES OWN CASE FOR TH E ASSESSMENT YEAR 2006-07 SUPRA, WE ARE OF THE CONSID ERED OPINION THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN DECIDED BY THIS BENCH IN THE AFORESAID CASE IN FAVOUR OF THE ASSESSEE. THE RELEVANT PORTION OF THE AFORESAID ORDER DATED 8 TH OCTOBER, 2009 PASSED BY THIS BENCH IS REPRODUCED A S UNDER :- WE ARE CONVINCED WITH THE ARGUMENTS MADE BY THE LD . COUNSEL FOR THE ASSESSEE SHRI RAJ KUMAR THAT AS PER RULE 3 OF THE I NCOME TAX RULES THE CASE OF THE ASSESSEE FALLS IN TABLE 1(1) OF RULE 3 OF INCOM E TAX RULES. IN THIS REGARD, THE ASSESSEE HAS SUBMITTED THAT ACCOUNTS OF THE ASSESSE E ARE BEING AUDITED THROUGH ACCOUNTANT GENERAL U.P. WHICH SPECIALLY AUDITS THE AFFAIRS OF GOVERNMENT DEPARTMENTS ONLY. COPY OF THE LETTER FROM THE OFFI CE OF CAG WAS PLACED ON RECORD. THE UTTAR PRADESH ELECTRICITY REFORMS ACT HAS BEEN PASSED IN PURSUANCE OF ARTICLE 348 OF CONSTITUTION OF INDIA BY THE GOVE RNOR OF UTTAR PRADESH. THE SAID ACT PROVIDES FOR THE EVIDENCE THAT THE EMPLOYE ES OF HARDUAGANJ THERMAL POWER STATION ARE THE GOVERNMENT EMPLOYEES AFTER RE STRUCTURING OF THE DIVISIONS. THE PREAMBLE OF THE SAID ACT PASSED BY THE UTTAR PR ADESH LEGISLATURE IS TO PROVIDE FOR THE RESTRUCTURING OF THE ELECTRICITY IN DUSTRY IN THE STATE OF UTTAR PRADESH AND SUPPLY OF ELECTRICITY IN THE STATE. TH E CONDITION OF SERVICE UNDER SECTION 23(7) OF THE ACT RECOGNIZE THE CONTINUITY O F THE SERVICE IN ALL RESPECT. UNDER SECTION 23(8) OF THE ACT IT HAS BEEN PROVIDED THAT ALL THE SUITS/PROCEEDINGS INSTITUTED BY OR AGAINST THE BOARD MAY BE CONTINUED OR INSTITUTED BY OR AGAINST THE STATE GOVERNMENT OR CONCERNED TRANSFEREE. MANY OTH ER EVIDENCES WERE PLACED ON RECORD ESPECIALLY A NOTIFICATION NO.151/P-1/2000-24 DATED 14.01.2000 SIGNED BY THE SECRETARY OF THE UTTAR PRADESH GOVERNMENT FOR D ECLARING THE UTTAR PRADESH POWER CORPORATION LIMITED AS A GOVERNMENT COMPANY W HICH EVIDENCES THE HARDUAGANJ THERMAL POWER STATION, KASIMPUR AS A GOV ERNMENT ORGANIZATION VIS A VIS EMPLOYEES ARE GOVERNMENT EMPLOYEES AFTER REST RUCTURING. THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE THE VALUATION O F RENT-FREE ACCOMMODATION OF THE ASSESSEE IS COVERED IN TABLE-1(1) OF RULE 3 OF INCOME-TAX RULES, 1962 AND THE EMPLOYER IS A STATE GOVERNMENT AND ACCORDINGLY THE VALUATION AS CLAIMED IS DIRECTED TO BE ALLOWED. THUS, ALL GROUNDS RAISED B Y THE ASSESSEE ARE ALLOWED. 3 ITA NO.323/AGR/2009 ASST. YEAR: 2007-08 5. KEEPING IN VIEW OF THE AFORESAID FINDING GIVEN B Y THIS BENCH IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2006-07 SUPRA, WE ARE OF THE CO NSIDERED OPINION THAT THIS BENCH HAS ALREADY ADJUDICATED THE ISSUE IN DISPUTE AND DECIDED IN FAV OUR OF THE ASSESSEE. RESPECTFULLY FOLLOWING THE AFORESAID ORDER OF THIS BENCH, WE ALLOW ALL THE GRO UNDS RAISED BY THE ASSESSEE IN ITS APPEAL. 6. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS A LLOWED (ORDER PRONOUNCED IN THE OPEN COURT ON 18.03.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 18 TH MARCH, 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 ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY