Ahmedabad Urban Development Authority, Ahmedabad V. The Dy. DIT(Exemption), Ahmedabad

ITA 3272/AHD/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8013 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 09-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Section: 154

Judgement Text

ITA NO. 3272/AHD/2014 AHMEDABAD URBAN DEVELOPMENT AUTHORITY VS DDIT ASSESSMENT YEAR : 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 3272/AHD/2014 ASSESSMENT YEAR: 2010-11 AHMEDABAD URBAN DEVELOPMENT AUTHORITY ....... ......APPELLANT SARDAR VALLABHBHAI PATEL SANKUL, USMANPURA, ASHRAM ROAD, AHMEDABAD 380 014 [PAN : AAALA 0233 B] VS. DEPUTY DIRECTOR OF INCOME-TAX (EXEMPTION) .......................RESPONDENT AHMEDABAD APPEARANCES BY: SN SOPARKAR & PARIN SHAH FOR THE ASSESSEE VK SINGH FOR THE REVENUE DATE OF CONCLUDING THE HEARING : 13.12.2017 DATE OF PRONOUNCING THE ORDER : 13.12.2017 O R D E R PER PRAMOD KUMAR AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 1 ST OCTOBER 2014, PASSED BY THE CIT(A)-XXI, AHMEDABAD, IN THE MATTER OF ORDER DATED 17.10.2013 UNDER SECTION 154 OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2010-11. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE FAIRLY SUBMITTED THAT IN VIEW OF THE HONB LE JURISDICTIONAL HIGH COURTS JUDGMENT IN THE CASE OF ASSESSEE, I.E. AHMEDABAD UR BAN DEVELOPMENT AUTHORITY VS. ACIT, [2017] 396 ITR 323 (GUJARAT), WHEREIN THE MAT TER HAS BEEN DECIDED ON MERITS IN FAVOUR OF THE ASSESSEE, THIS APPEAL IS WHOLLY AC ADEMIC AND INFRUCTUOUS. IT IS STATED THAT, IN THIS VIEW OF THE MATTER AND UPON RE CORDING THE FACTS AS SUCH, HE HAS ITA NO. 3272/AHD/2014 AHMEDABAD URBAN DEVELOPMENT AUTHORITY VS DDIT ASSESSMENT YEAR : 2010-11 PAGE 2 OF 2 NO OBJECTION THAT THE APPEAL BEING DISMISSED AS INF RUCTUOUS. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THIS SUBMISSION OF T HE ASSESSEE. 3. IN VIEW OF THE ABOVE DISCUSSIONS, AND BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO DISMISS THE APPEAL AS INF RUCTUOUS. PRONOUNCED IN THE OPEN COURT TODAY ON THE 13 TH DAY OF DECEMBER, 2017. SD/- SD/- S S GODARA PRAMOD KUM AR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) *BT AHMEDABAD, THE 13 TH DAY OF DECEMBER, 2017 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ......13.12.2017...- 1 PAGE DICTATION PAD, AS DICTATED BY HONBLE AM, IS ATTACHE D............ 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 13.12.2017.......... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S.: .... 13.12.2017....... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: ... 13.12.2017..................... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : ... 19.12.2017..................... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: .. 8. DATE OF DESPATCH OF THE ORDER: ......