DCIT, EXEMPTION CIRCLE, GHAZIABAD V. JHANSI DEVELOPMENT AUTHORITY, JHANSI

ITA 4260/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1272 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 11

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 4260/Del/2017 Assessment Year: 2011-12 O R D E R PER ASTHA CHANDRA The appeal by the Revenue is directed against the order dated 31.01.2017 of the Ld. Commissioner of Income Tax (Appeals)- 2, Agra (“CIT(A)”) pertaining to the assessment year (“AY”) 2011-12. 2. The Revenue has raised the following grounds:- “1. The td. Commissioner of Income Tax(Appeal) has erred in law and on facts in the addition of Rs 10,42,10,137/- in allowing the benefit u/s 11 of the I.T. Act. 2. The order of the Ld Commissioner of Income Tax(A) be cancelled and the order of the A.O. be restored. 3. Appellant craves to add or alter any or more grounds of appeal as may be deemed fit at the time of hearing of appeal” DCIT, Exemption Circle, Ghaziabad Vs. Jhansi Development Authority Commissionery Campus, Jhansi Uttar Pradesh PAN AAALJ0068K (Appellant) (Respondent) Assessee by: Shri R.K. Agarwal, Advocate Department by : Shri Sanjay Gupta CIT- DR Date of Hearing 25.05.2022 Date of pronouncement 25.05.2022 ITA No.4260/Del/17 2 3. We have heard the Ld. Representative of the parties and perused the orders of the Ld. AO/CIT(A). It is pointed out by the Ld. AR that the Ld. CIT(A) has confirmed the addition of Rs. 10,42,10,137/- in allowing the benefit under section 11 of the Income Tax Act, 1961 and therefore the appeal of the Revenue is not maintainable. The submission of the Ld. AR is reproduced below:- “In respect of ground no. 1, it is respectfully submitted that the ground is not maintainable as Ld. CIT(A) has confirmed the addition [ Para 9.2 a page 82 of order of Ld. CIT(A) ]. It is further submitted that the captioned addition made by the A.O. was sustained by Ld. CIT(A) against which the assessee preferred appeal before Hon’ble ITAT, Agra Bench, Agra. The relevant ground taken before Hon’ble ITAT, is ground no. 7, which has been reproduced at page 8 of the order of Hon’ble ITAT, Agra Bench in its order dated 13.01.2021. This ground was considered and benefit of Section 11 was directed to be allowed. Copy of the order of Hon’ble ITAT is attached in PDF format. In the facts and circumstances, the appeal filed by the revenue becomes infructuous and as such appeal filed by revenue may kindly be dismissed.” 4. The Ld. DR conceded and did not object to the above submission of the Ld. AR. 5. Accordingly, in view of the above facts and circumstances of the case, we hold that the appeal of the Revenue is not maintainable and therefore, it is dismissed. 6. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on 25 th May, 2022. sd/- sd/- (SHAMIM YAHYA) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29/07/2022 Veena Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) ITA No.4260/Del/17 3 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order