Laxmi Goods Carriers Pvt.Ltd., Surat V. The Income tax Officer,Ward-1(4), Surat

ITA 3981/AHD/2008

• Counselvise Citation: 398120514 RSA 2008
• Duration Of Justice: 3 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 28-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 08-12-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER I.T.A. NO.3981 / AHD/2008 (ASSESSMENT YEAR 2005-06) LAXMI GOODS CARRIERS P. LTD., SURVEY NO.1545, PLOT 46, OPP: D-1, SMC TENAMENT, B/H, 451 TEXTILE MARKET, UMARWADA, SUIRAT VS. ITO, WARD 1(4), SURAT PAN/GIR NO. : AAAEL6525G (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI M K PATEL, AR RESPONDENT BY: SHRI B L YADAV, SR. DR DATE OF HEARING: 28.03.2012 DATE OF PRONOUNCEMENT: 20.04.2012 O R D E R PER SHRI KUL BHARAT, JM: THE PRESENT APPEAL IS DIRECTED AGAINST THE ORDE4R OF LD. CIT(A) I, SURAT DATED 30.06.2008 FOR THE ASSESSMENT YEAR 2005 -06. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1) THAT THE LD. CIT(A) SURAT HAS GRIEVOUSLY ERRED IN LAW AND ON FACTS IN CONFIRMING THE ADDITION OF RS.1,20,16,9 85/- MADE U/S 40(A)(IA) OF THE ACT. 2) THAT ON FACTS AND IN LAW IT OUGHT TO HAVE BEEN H ELD THAT EH ENTIRE AMOUNT OF FREIGHT PAYMENT IS ALLOWABLE AND T HE PROVISIONS OF TDS ARE NOT APPLICABLE AND THE DISALLOWANCE IN QUES TION OUGHT TO HAVE BEEN DELETED IN TOTO. I.T.A.NO. 3981 /AHD/2008 2 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE ES CASE WAS PUT UP FOR SCRUTINY AND THE ASSESSMENT PROCEEDINGS WERE CO NCLUDED VIDE ORDER DATED 28.12.2007. THE A.O. MADE ADDITION ON ACCOUN T OF NON DEDUCTION /PAYMENT OF TDS ALONG WITH OTHER DISALLOWANCES. THE ASSESSEE FEELING AGGRIEVED BY THE ORDER OF THE A.O., PREFERRED AN AP PEAL BEFORE LD. CIT(A) WHO PARTLY ALLOWED THE APPEAL OF THE ASSESSEE. THE ASSESSEE FURTHER FEELING AGGRIEVED BY THE ORDER OF LD. CIT(A), HAS F ILED THE PRESENT APPEAL BEFORE THIS TRIBUNAL. THE MAIN GRIEVANCE OF THE A SSESSEE IN THIS APPEAL IS WITH REGARD TO THE DISALLOWANCE OF RS.1,20,16,985/- U/S 40(A)(IA) OF THE INCOME TAX ACT, 1961. 3. LD. A.R. OF THE ASSESSEE POINTED OUT THAT THIS I SSUE IN THE ASSESSEES CASE IS PENDING BEFORE THE HONBLE GUJARAT HIGH COU RT IN SPECIAL CIVIL APPEAL NO.1339 OF 20087. 4. LD. D.R. OF THE REVENUE HAS SUPPORTED THE ORDER OF LD. CIT(A). HOWEVER, THE LD. D.R. IS NOT IN A POSITION TO SUBMI T ANYTHING ON PENDENCY OF SPECIAL CIVIL APPEAL NO.1339/2008 IN TH E ASSESSEES OWN CASE. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD AND HAVE GONE THROUGH THE ORDERS OF AUTHORIT IES BELOW. SINCE THE ISSUE IS PENDING BEFORE THE HONBLE JURISDICTIONAL HIGH COURT, IT WOULD BE APPROPRIATE THAT THE MATTER IS REMITTED BACK TO THE FILE OF THE A.O. HE IS DIRECTED TO VERIFY THE PENDENCY OF THE SPECIAL CIVI L APPEAL NO.1339/2008 IN THE ASSESSEES OWN CASE, BEFORE THE HONBLE JURI SDICTIONAL HIGH COURT AND PASS FRESH DECISION ACCORDINGLY. I.T.A.NO. 3981 /AHD/2008 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 7. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. (A. K. GARODIA) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 12/4 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12/4.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 20/4 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.20/4 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 20/4/12 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .