I.T.O. (TDS), Jhansi V. Uttar Pradesh Rajya Vidyut Utpadan, Jhansi

ITA 342/AGR/2010

• Counselvise Citation: 34220314 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 02-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NOS.341, 342 & 343/AGR/2010 ASSESSMENT YEARS: 2006-07, 2007-08 & 2008-09 RESPE CTIVELY INCOME TAX OFFICER (TDS), VS. UTTAR PRADESH RAJYA VIDYUT JHANSI. UTPADAN NIGAM LIMITED, PARICHHA THERMAL POWER PROJECT, PARICHHA, JHANSI (PAN: AAACU 4749 D). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A. K. SHARMA, JR. D.R. RESPONDENT BY : SHRI RAJ KUMAR, C.A. DATE OF HEARING : 13.10.2011 DATE OF PRONOUNCEMENT : 13.10.2011 ORDER PER H.S. SIDHU, J.M. : THE REVENUE HAS FILED THE AFORESAID APPEALS AGAINST THE DIFFERENT IMPUGNED ORDERS DATED 11.05.2010 PASSED BY THE LD. CIT(A)-II , AGRA FOR THE ASSESSMENT YEARS 2006-07, 2007-08 & 2008-09 RESPECTIVELY. 2. SINCE THE ISSUES INVOLVED AND THE GROUNDS RAISED IN ALL THE AFORESAID APPEALS BY THE REVENUE ARE IDENTICAL, EXCEPT FOR AMOUNTS IN DISPUTE, THEREFORE, ALL THESE APPEALS ARE DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NOS.341, 342 & 343/AGR/2010 A.YS. 2006-07, 2007-08 & 2008-09 2 3. THE GROUNDS RAISED BY THE REVENUE IN ITA NO.341/ AGR/2010 FOR THE ASSESSMENT YEAR 2006-07 READ AS UNDER :- 1.1 THE CIT(A) HAS ERRED ON FACTS AND IN LAW IN HO LDING THAT THE ORDER PASSED BY THE ITO(TDS), JHANSI U/S 201/201(1A ) READ WITH 192 OF THE INCOME TAX ACT, 1961 DATED 31.12.2008 RAISIN G DEMAND OF ` 24,80,610/- ERRONEOUS. 1.2 LD. CIT(A) ERRED IN LAW AND ON FACTS IN HOLDING THAT THE EMPLOYER IS A STATE GOVERNMENT AND THEREFORE THE VA LUATION OF RENT FREE ACCOMMODATION OF THE EMPLOYEES IS COVERED UNDE R S. NO.1 AND NOT UNDER S. NO.2(A(III) OF TABLE 1 OF INCOME TAX R ULES, 1962, IGNORING THE ASSESSEES STATUS OF PUBLIC SECTOR COMPANY U/S 2(36A) OF I.T. ACT, 1961. 4. THE FACTS NARRATED BY THE DEPARTMENT IN ALL THES E CASES ARE NOT DISPUTED BY BOTH THE PARTIES, THEREFORE, NO NEED TO REPEAT THE SAME FOR THE SAKE OF CONVENIENCE. 5. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN DECIDED IN FAVOUR OF TH E ASSESSEE BY THIS BENCH VIDE ORDER DATED 08.10.2009 IN ITA NO.673/AGR/2008 IN TH E CASE OF SR. ACCOUNTS OFFICER, HARDUAGANJ THERMAL POWER PROJECT VS. ITO ( TDS & SURVEY). HE FURTHER STATED THAT THE LD. FIRST APPELLATE AUTHORITY HAS A LSO ALLOWED THE APPEAL OF THE ASSESSEE AND GRANTED THE RELIEF BY FOLLOWING THE AF ORESAID ORDER OF THIS BENCH. HE, THEREFORE, REQUESTED THAT THE APPEAL FILED BY THE D EPARTMENT MAY BE DISMISSED. ITA NOS.341, 342 & 343/AGR/2010 A.YS. 2006-07, 2007-08 & 2008-09 3 6. ON THE CONTRARY, THE LD. DEPARTMENTAL REPRESENTA TIVE RELIED UPON THE ORDER PASSED BY THE ASSESSING OFFICER. 7. AFTER HEARING BOTH THE PARTIES AND THOROUGHLY PE RUSING THE ORDERS PASSED BY THE REVENUE AUTHORITIES AS WELL AS THE ORDER DATED 08.10.2009 PASSED BY THIS BENCH IN ITA NO.673/AGR/2008 IN THE CASE OF SR. ACC OUNTS OFFICER, HARDUAGANJ THERMAL POWER PROJECT VS. ITO (TDS & SURVEY), WE AR E OF THE CONSIDERED OPINION THAT THE ISSUE IN DISPUTE HAS ALREADY BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY THIS BENCH IN THE AFORESAID CASE. RESPECTFULLY FOLLOWIN G THE SAID DECISION, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. 8. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 13.10.2011). SD/- SD/- (B.C. MEENA) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 13 TH OCTOBER, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: APPELLANT/RESPONDENT/CIT CONCERNED/CIT(APPEALS) CO NCERNED/D.R., ITAT, AGRA BENCH, AGRA/GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY