Smt. Shantaben Karsanbhai Patel, Ahmedabad V. The ACIT.,Circle-10, Ahmedabad

ITA 506/AHD/2010

• Counselvise Citation: 50620514 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JASBIR S CHOUHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI G. C. GUPTA, HONBLE VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 506/ AHD/2010 (ASSESSMENT YEAR 2006-07) SMT. SHANTABEN KARSANBHAI PATEL NIRMA HOUSE, ASHRAM ROAD, AHMEDABAD VS. ACIT (OSD) CIRCLE 10, AHMEDABAD PAN/GIR NO. : AGGPP2908J (APPELLANT) .. (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSIONS RESPONDENT BY: SHRI JASBIR S CHOUHAN, SR. DR DATE OF HEARING: 19.12.2011 DATE OF PRONOUNCEMENT: 30.12.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A) XVI, AHMEDABAD DATED 08.01.2010 FOR THE ASSE SSMENT YEAR 2006- 07. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDE R: 1. IN LAW AND IN THE FACTS AND CIRCUMSTANCE S OF THE APPELLANT'S CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN POINT S OF LAW AND FACTS. 2. IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE APPELLANT'S CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFI RMING DISALLOWANCE OF ACCOUNTING AND RELATED SERVICE CHAR GES FOR RS.3,85,700/. 3. YOUR APPELLANT RESERVES THE RIGHT TO ADD, ALTER, AMEND ALL OR ANY OF THE ABOVE GROUNDS OF APPEAL AS MAY BE ADVISE D FROM TIME TO TIME. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. A.R. THAT THIS ISSUE SHOULD BE RESTORED BACK TO THE FILE OF THE A.O. AS IN EARLIER YEAR IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2004-05 IN I.T.A.NO. I.T.A.NO. 506 /AHD/2010 2 1756/AHD/2009 DATED 06.05.2011 AND IN ASSESSMENT YE AR 2005-06 IN I.T.A.NO. 608/AHD/2009 DATED 20.10.2011. HE SUBMIT TED COPIES OF BOTH THESE TRIBUNAL DECISIONS AND POINTED OUT THAT IN BO TH THESE YEARS, THE TRIBUNAL HAS RESTORED BACK THE MATTER TO THE FILE O F LD. CIT(A) FOR A FRESH DECISION. OUR ATTENTION WAS DRAWN TO PARA 14.1 OF THE TRIBUNAL ORDER IN ASSESSMENT YEAR 2004-05 AND PARA 5.1 OF THE TRIBUNA L ORDER IN ASSESSMENT YEAR 2005-06. LD. D.R. SUPPORTED THE ORDERS OF AUT HORITIES BELOW. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS, PERUSE D THE MATERIAL ON RECORD AND HAVE GONE THROUGH THE ORDERS OF AUTHORIT IES BELOW AND THE TRIBUNAL DECISIONS CITED BY HE LD. A.R. OF THE ASSE SSEE. WE FIND THAT IN THE PRESENT YEAR, THE DISPUTE IS REGARDING DISALLOW ANCE OF ACCOUNTING RELATED SERVICE CHARGES OF RS.3,85,700/-. IN ASSES SMENT YEAR 2004-05 ALSO DISALLOWANCE WAS MADE BY THE A.O. ON ACCOUNT OF ACC OUNTANT CHARGES, CONSULTATION FEE/RENT ETC. IN THAT YEAR, THE TRIBU NAL HAD RESTORED BACK THE MATTER TO THE FILE OF THE A.O. FOR A FRESH DECISION WHEREAS, IN ASSESSMENT YEAR 2005-06, THE TRIBUNAL RESTORED BACK THE MATTER TO THE FILE OF THE LD. CIT(A) FOR A FRESH DECISION. RESPECTFULLY FOLLOWIN G THE LATEST TRIBUNAL ORDER IN THE ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2005-06, WE SET ASIDE THE ORDER OF LD. CIT(A) ON THIS ISSUE AND RES TORE THE MATTER BACK TO THE FILE OF LD. CIT(A) FOR AFRESH DECISION WITH THE SAME DIRECTION AS WERE GIVEN BY THE TRIBUNAL IN ASSESSMENT YEAR 2004-05 AN D 2005-06. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS ALL OWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (G. C. GUPTA) (A. K. GARODIA) VICE PRESIDENT ACCOUNTANT MEMBER ORDER PRONOUNCED ON 30.12.2011 SD./- SD./- (G.C.GUPTA)VP (B.P.JAIN)AM I.T.A.NO. 506 /AHD/2010 3 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 21/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22/12.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.232/12 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 30/12 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.30/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 30/12/2011 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. ..