The ACIT, Circle-6, Ahmedabad V. M/s. Shiv Shakti Family Trust, Ahmedabad

ITA 49/AHD/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 72954 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 27-01-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 06-01-2011
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO. 49/AHD/2011 ASSESSMENT YEAR 2005-06 ACIT, CIRCLE-6, AHMEDABAD VS. SHIV SHAKTI FAMILY TRUST, AHMEDABAD. PAN: AABTS0633C (APPELLANT) (RESPONDENT) REVENUE BY : SH. O.P. BATHEJA, SR. D.R. ASSESSEE(S) BY : SH. S.N. SOPARKAR ALONG WITH PARIN SHAH, AR / // / DATE OF HEARING : 29/01/2014 !'# / DATE OF PRONOUNCEMENT : 31/01/2014 $% $% $% $%/ // / O R D E R PER SHRI N.S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A)-XI DATED 20.10.2010. 2. THE SOLE ISSUE INVOLVED IN THIS APPEAL OF THE RE VENUE IS THAT THE LD. CIT(A) ERRED IN LAW AND ON FACTS IN DELETIN G THE ADDITION OF RS 55,89,377/- BEING JOB WORK RECEIPTS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE ORDERS OF LOWER AUTHORITIES AND MATERIAL AVAILABLE ON RECORD. THE ISSUE ITA NO.49/AHD/2011 SHIV SHAKTI FAMILY TRUST, AHD VS. ACIT, CIR-6, AHD FOR A.Y. 2005-06 - 2 - INVOLVED IN THE PRESENT APPEAL RELATES TO DELETION OF ADDITION OF RS 55,89,377/- ON ACCOUNT OF JOB CHARGES BEING DIFF ERENCE IN THE FIGURES REFLECTED IN THE TDS CERTIFICATE AND IN THE PROFIT AND LOSS ACCOUNT OF THE ASSESSEE. 4. WE FIND THAT THIS ISSUE HAS ALREADY COME BEFORE THIS TRIBUNAL AND THE TRIBUNAL VIDE ITS ORDER DATED 23.12.2011 PA SSED IN ITA NO. 1556 & 1557/AHD/2011 DELETED THE ADDITION BY OB SERVING AS UNDER: ON CONSIDERATION OF THE RIVAL SUBMISSIONS AND PERUS AL OF THE DETAILS SUBMITTED IN THE PAPER BOOK, WE DO N OT FIND ANY MERIT IN THIS GROUND OF APPEAL OF THE REVE NUE. THE LEARNED CIT(A) RIGHTLY NOTED IN THE IMPUGNED OR DER THAT THE ASSESSEE NOT ONLY FURNISHED RECONCILIATION BEFORE HIM BUT ALSO FILED BEFORE THE AO. ON RECONCILIATION, NO DIFFERENCE WAS FOUND. THE LEARN ED COUNSEL FOR THE ASSESSEE REFERRED TO THE DETAILS SUBMITTED BEFORE THE AO (PB-13 TO PB-78 AND PB-79) WHICH CLEARLY SUPPORT THE FINDINGS OF THE LEARNED CIT(A). SINCE IT IS A DEPARTMENTAL APPEAL AND NO MATERIAL IS PRODUCED BEFORE US TO REBUT THE FINDING S OF THE LEARNED CIT(A), WE DO NOT FIND ANY JUSTIFICATIO N TO INTERFERE WITH THE ORDER OF THE LEARNED CIT(A). NO RULE 46A (3) OF THE IT RULES HAS BEEN VIOLATED IN THE MA TTER. DEPARTMENTAL APPEAL HAS NO MERIT AND IS DISMISSED. ITA NO.49/AHD/2011 SHIV SHAKTI FAMILY TRUST, AHD VS. ACIT, CIR-6, AHD FOR A.Y. 2005-06 - 3 - 5. BEFORE US, THE LD. DR FAIRLY CONCEDED THAT AS TH E ISSUE HAS ALREADY BEEN DECIDED BY THE TRIBUNAL ON MERITS IN F AVOUR OF THE ASSESSEE, THE PRESENT APPEAL HAS BECOME INFRUCT UOUS. 6. WE, THEREFORE, DISMISS THE APPEAL OF THE REVENUE . ORDER PRONOUNCED IN THE COURT ON FRIDAY, THE 31 ST JANUARY, 2014 AT AHMEDABAD. SD/- SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 31/01/2014 GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA GHANSHYAM MAURYA, SR. P , SR. P , SR. P , SR. P. .. .S SS S. .. .