Krishi Upaj Mandi Samiti, SRIBIJAYNAGAR V. ITO, SURATGARH

ITA 331/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5171 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKESH GUPTA
• Assessee Lawyers: S L MOURYA

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.331/JODH/2015 ASSESSMENT YEAR: 2008-09, KRISHI UPAJ MANDI SAMITI, SRI BIJAYNAGAR. PAN :AABTK0474F VS. THE INCOME TAX OFFICER, SURATGARH APPELLANT RESPONDENT I.T.A.NO.332/JODH/2015 ASSESSMENT YEAR: 2008-09, KRISHI UPAJ MANDI SAMITI, GHARSANA. PAN :AABTK0466B VS. THE INCOME TAX OFFICER, SURATGARH APPELLANT RESPONDENT I.T.A.NO.333/JODH/2015 ASSESSMENT YEAR: 2008-09, KRISHI UPAJ MANDI SAMITI, ANOOPGARH. PAN :AABTK0476H VS. THE INCOME TAX OFFICER SURATGARH APPELLANT RESPONDENT I.T.A.NO.334/JODH/2015 ASSESSMENT YEAR: 2008-09 KRISHI UPAJ MANDI SAMITI, (F&V), SRI GANGANAGAR. PAN:AABTK0297Q VS. THE INCOME TAX OFFICER, WARD -2, SRI GANGANAGAR APPELLANT RESPONDENT I.T.A.NO.335/JODH/2015 ASSESSMENT YEAR: 2008-09 KRISHI UPAJ MANDI SAMITI, JETSAR. PAN :AABTK0475E VS. THE INCOME TAX OFFICER, SURATGARH APPELLANT RESPONDENT 2 ITA NO.331, 332, 333, 334 & 335/JODH/2015 APPELLANT BY SHRI S. L. MOURYA, DR RESPONDENT BY SHRI RAKESH GUPTA, AR DATE OF HEARING: 17.03.2016 DATE OF PRONOUNCEMENT: 17.03.16 O R D E R PER: GEORGE MATHAN, J.M. : THESE ARE FOUR APPEALS FILED BY THE DIFFERENT ASSE SSEES AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (A), BIKANER PA SSED IN APPEAL NO.156/BKN/2012-13, NO.154/BKN/2012-13, NO.217/BKN/ 2012-13, NO.157/BKN/2012-13 AND NO.155/BIKANER/2012-13 ALL DATED 25-03-2015 FOR ASSESSMENT YEAR 2008-09. 2. SHRI RAKESH GUPTA LEARNED AR REPRESENTED ON BEH ALF OF THE ASSESSEE AND SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BE HALF OF THE REVENUE. 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) 3 ITA NO.331, 332, 333, 334 & 335/JODH/2015 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 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 ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17-03-2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 17 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 4 ITA NO.331, 332, 333, 334 & 335/JODH/2015 DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 17.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. DATE OF PRONOUNCEMENT 17.03.16 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