ACIT, UDAIPUR V. M/s. Ram Pratap Palace Hotel, UDAIPUR

ITA 483/JODH/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59568 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 02-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI

Judgement Text

1 ITA 483-10(JD) IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 483/JODH/2010 ASSTT. YEAR : 2005-06. THE ACIT, CIRCLE-1, VS. M/S. RAM PRATAP PALACE HOTEL, UDAIPUR. 5-B, ALKAPURI, UDAIPUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI G.R. KOKANI RESPONDENT BY : NONE DATE OF HEARING : 16.12.2011. DATE OF PRONOUNCEMENT : 19.01.2012. ORDER DATE OF ORDER : 19/01/2012. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2005-06. 2. THE DEPARTMENT IS OBJECTING IN DIRECTING THE AO TO ASSESSEE THE INCOME UNDER THE HEAD INCOME FROM HOUSE PROPERTY AGAINST INCOME FROM OTHER SOURCES. 3. A LETTER DATED 14.12.2011 IS RECEIVED BY THE REG ISTRY BY WHICH THE LD. COUNSEL OF THE ASSESSEE MENTIONED AS UNDER :- WITH REFERENCE TO ABOVE APPEAL, WE BEG TO SUBMIT THAT THE ASSESSEE IN SUBSEQUENT ASSESSMENT YEARS HAVE AGREED BEFORE AO T O TREAT THE SAID INCOME AS INCOME FROM OTHER SOURCES. HENCE IT IS PR AYED TO ALLOW THE DEPARTMENTS APPEAL ON THIS POINT. 2 4. IN VIEW OF THE ABOVE LETTER, WE ALLOW THE APPEAL OF THE DEPARTMENT BY HOLDING THAT AO WAS RIGHT IN ASSESSING THE INCOME UNDER THE HEAD INCOME FROM OTHER SOURCES AND NOT UNDER THE HEAD INCOME FROM HOUSE PROPERTY. ACCORDI NGLY THE ORDER OF AO IS RESTORED AND THE ORDER OF LD. CIT (A) IS SET ASIDE. 5. IN THE RESULT, APPEAL OF THE DEPARTMENT IS ALLOW ED. 6. THE ORDER IS PRONOUNCED ON 19.01.2012. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- COPY FORWARDED TO :- THE ACIT, CIRCLE-1, UDAIPUR. M/S. RAM PRATAP PALACE HOTEL, UDAIPUR. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 483/JODH/2010) BY ORDER, AR ITAT JODHPUR.