The DCIT.Circle-4(1)(1), Ahmedabad V. M/s. Suzlon Structures Ltd., Ahmedabad

ITA 3502/AHD/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6304 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 15-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIMAL SINGH PARMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 3502 & 3503/AHD/2015 (ASSESSMENT YEAR: 2011-12) DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1), AHMEDABAD V/S M/S. SUZLON STRUCTURES LTD. 5, SHRIMALI SOCIETY, NR. KRISHNA CENTRE, NAVRANGPURA, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAICS1406R APPELLANT BY : SHRI MUDIT NAGPAL, SR. D. R. RESPONDENT BY : SHRI PARIMAL SINGH PARMAR, A .R. ( )/ ORDER DATE OF HEARING : 15 -01-201 8 DATE OF PRONOUNCEMENT : 16 -01-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER 1. ITA NOS.3502 & 3503/AHD/2015 ARE APPEALS BY THE REV ENUE PREFERRED AGAINST TWO SEPARATE ORDERS OF THE LD. CIT(A)-8, AH MEDABAD DATED 20.10.2015 PERTAINING TO A.YS. 2011-12 & 2012-13. ITA NOS. 350 2 & 3503/AHD/2015 . A.YS. 2011-1 2 & 2012-13 2 2. SINCE THE FIRST APPELLATE AUTHORITY HAS DECIDED THE APPEALS BY A CONSOLIDATED ORDER, BOTH THESE APPEALS WERE HEARD T OGETHER AND ARE DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CO NVENIENCE AND BREVITY. 3. THE COMMON GRIEVANCE OF THE REVENUE RELATES TO THE ALLOWANCE OF THE CLAIM OF DEDUCTION U/S. 80IA OF THE ACT, THOUGH, THE QUAN TUM MAY DIFFER. 4. AT THE VERY OUTSET, THE LD. COUNSEL FOR THE ASSESSE E STATED THAT THE IMPUGNED ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE BY THE ORDER OF THE TRIBUNAL DATED 31,0 7,2017 PERTAINING TO A.Y. 2010-11. 5. WE FIND THAT THE FIRST APPELLATE AUTHORITY HAS FOLL OWED THE ORDERS OF HIS PREDECESSOR FOR EARLIER ASSESSMENT YEARS. WE FIND THAT THE TRIBUNAL HAS ALLOWED THE CLAIM IN FAVOUR OF THE ASSESSEE VIDE OR DER DATED 31.07.2017 IN ITA NO. 3052/AHD/2014. THE RELEVANT FINDINGS OF THE CO-ORDINATE BENCH READ AS UNDER:- 6. IN CONSONANCE WITH THE BENEFICIAL VIEW UNEQUIV OCALLY EXPRESSED BY THE CBDT AS WELL AS THE DECISION OF THE CO-ORDINATE BENCH, WE HOLD THAT PROVISIONS OF SECTION 80IA(5) WOULD APPLY ONLY FOR ASSESSMENT YEARS IMMEDIATELY SUCCEEDING THE INITIAL ASSESSMENT YEARS SO OPTED BY THE ASSESSEE. WE DO NOT FIND MERIT IN THE APPEAL OF THE REVENUE. ITA NOS. 350 2 & 3503/AHD/2015 . A.YS. 2011-1 2 & 2012-13 3 6. RESPECTFULLY FOLLOWING THE FINDINGS OF THE CO-ORDIN ATE BENCH, BOTH THE APPEALS BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 16- 01- 20 18 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY A CCOUNTANT MEMBER AHMEDABAD: DATED 16/01/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD