The ITO, Ward-2, Gandhinagar V. Gujarat State Police Housing Corporation Ltd., Gandhinagar

ITA 460/AHD/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8308 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR BANWARI LAL
• Assessee Lawyers: S N DIVETIA

Judgement Text

ITA NO. 460/AHD/2015 ITO VS. GUJARAT STATE POLICE HSG CORPN ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S S GODARA JM] ITA NO. 460/AHD/2015 ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER, .............APPELLANT WARD-2, GANDHINAGAR VS. GUJARAT STATE POLICE HOUSING CORPORATION .......................RESPONDENT CIVIL SUPPLIES CORPORATION BUILDING, CH ROAD, SECTOR 10/A, GANDHINAGAR [PAN : AAACG 5532 C] APPEARANCES BY: DR BANWARILAL FOR THE APPELLANT SN DIVETIA FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 23.10.2017 DATE OF PRONOUNCING THE ORDER : 23.10.2017 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE ORDER DATED 22.12.2014, PASSED BY THE CIT(A), O N THE FOLLOWING GROUND: THE LD. CIT(A) HAS ERRED IN THE LAW AND ON FACTS AL LOWED THE APPEAL OF THE ASSESSEE RELYING ON THE DECISION OF THE HONBLE ITA T IN ASSESSEES OWN CASE FOR AY 2010-11 AND DECISION OF THE GUJARAT HIGH COU RT IN THE CASE OF GUJARAT URBAN DEVELOPMENT CORPORATION LTD. 2. AS EVIDENT FROM A PLAIN READING OF THE ABOVE GRO UND OF APPEAL, IT IS AN UNDISPUTED POSITION THAT THE ISSUE IN APPEAL IS SQU ARELY COVERED, IN FAVOUR OF THE ASSESSEE, BY HONBLE JURISDICTIONAL HIGH COURTS JU DGMENT IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2010-11. LEARNED CIT(A), I N HIS IMPUGNED ORDER, HAS SET OUT EXTRACTS FROM THE HONBLE HIGH COURTS JUDGMENT , AS ALSO THE DECISION OF THIS TRIBUNAL WHICH WAS SO UPHELD BY THEIR LORDSHIPS. 3. LEARNED REPRESENTATIVES FAIRLY DO NOT DISPUTE TH E ABOVE POSITION. ITA NO. 460/AHD/2015 ITO VS. GUJARAT STATE POLICE HSG CORPN ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 4. IN VIEW OF THE ABOVE DISCUSSIONS, AS ALSO BEARIN G IN MIND ENTIRETY OF THE CASE, WE SEE NO INFIRMITY IN THE STAND OF THE CIT(A) IN T HE IMPUGNED ORDER AND IN HIS FOLLOWING THE BINDING JUDICIAL PRECEDENT. WE, THER EFORE, APPROVE HIS ORDER AND DECLINE TO INTERFERE IN THE MATTER. 5. IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED I N THE OPEN COURT TODAY ON THE 23 RD OCTOBER, 2017. SD/- SD/- S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 23 RD DAY OF OCTOBER, 2017 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: .......TWO PAGES MANUSCRIPTS OF HONBLE AM ATTACHED...23.10.2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 23.10.2017........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: .... 23.10.2017... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT:. 23.10.2017.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .. 24.10.2017.... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: