Shri Harish Chand Rawat, Chhatarpur V. I.T.O., Chhatarpur

ITA 370/AGR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94123 (ITAT-AGRA)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-12-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Assessee Lawyers: DIPENDRA MOHAN; KM PRARTHANA JALAN
• Keywords: Opportunity of being heard
• Section: 143(3); 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SH RI G.C. GUPTA, VICE PRES ID ENT AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER ITA NO. 370/AGRA/2014 ASSESSMENT YEAR: 2009 - 10 HARISH CHAND RAWAT, VS. INCOME - TAX OFFICER, PROP. M/S. ROHIT WAR EHOUSE, CHHATARPUR (M.P.) NEAR GWAL MANGLA TALAAB, CHHATARPUR (M.P.) (PAN:ACTPR 6516 K) APPELLANT BY : SHRI DIPENDRA MOHAN, C.A. & KM. PRARTHANA JALAN, C.A. RESPONDENT BY : SMT. BELU SINHA, SR. D.R. DATE OF HEARING : 23.07.2015 DATE OF PRONOUN CEMENT : 12.08.2015 O R D E R PER INTURI RAMA RAO , ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE APPELLANT AGAINST THE ORDER OF LD . CIT(A) , GWALIOR DATED 06.02.2014 FOR THE A.Y. 2009 - 10 , RAISING THE FOLLOWING GROUNDS OF APPEAL: 1. THAT, ON THE FACT S AND CIRCUMSTANCES OF THE CASE AND IN LAW, AND IN ANY VIEW OF THE MATER, THE LD. AUTHORITIES BELOW HAVE ERRED IN NOT ALLOWING THE DEDUCTION OF RS.10,26,115/ - CLAIMED UNDER SECTION 80IB OF THE INCOME TAX ACT, 1961. ITA NO.370/AGRA/2014 A.Y. 2009 - 10 2 2. THE ISSUE IN APPEAL RELATES TO TH E DISALLOWANCE OF DEDUCTION UNDER SECTION 80 IB OF THE INCOME TAX ACT, 1961 ( THE ACT HEREINAFTER) O F RS.10,26,115 / - . I T WAS STATED DURING THE COURSE O F HEARING THAT IN THE ASSESSMENT FOR A.Y. 20 12 - 13 , THE A.O. HIMSELF ALLOWED THE DEDUCTION IN THE ASSESSM ENT ORDER PASSED UNDER SECTION 143(3) OF THE ACT AND COPY O F THE ASSESSMENT ORDER IS PLACED IN P APER BOOK . THEREFORE , IT IS PRAYED THAT THE MATTER MAY BE SENT BACK TO THE FILE OF A SSESSING OFFICER FOR DUE VERIFICATION OF THE FACTS AND ALLOW THE CLAIM. 3. WE FIND SUBSTANCE I N THE SUBMISSION O F THE LD . COUNSEL FOR THE APPELLANT AND ACCORDINGLY WE REMIT THE MATTER TO THE FILE OF A SSESSING OFFICER FOR FRESH ASSESSMENT IN ACCORDANCE WITH LAW, AFTER AFFORDING DUE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. THU S, GROUND OF APPEAL RAISED IS DISPOSED. 4 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT ON 1 2.08.2015 ) SD / - SD/ - ( G.C. GUPTA ) ( INTURI RAMA RAO ) VICE PRESIDENT ACC OUNTANT MEMBER DATE: 1 2 TH AUGUST , 201 5 PBN/* ITA NO.370/AGRA/2014 A.Y. 2009 - 10 3 COPY OF THE ORDER FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER ASSIST ANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA