RAMESH GUNSHI DEDHIA, MUMBAI V. ADDL CIT RG 21(1), MUMBAI

ITA 5097/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59775 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-01-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 18-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SENTHIL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH D,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI T.R. SOOD (AM) I.T.A. NO.5097/MUM/2010 (A.Y. 2007-08) SHRI RAMESH GUNSHI DEDHIA, 501, LALIT KUNJ, TEJPAL ROAD, VILE PARLE (E), MUMBAI-400 057. PAN: AABPD4847K. VS. ADDL. COMMR. OF INCOME-TAX, RANGE- 21(1), PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI-400 051. APPELLANT RESPONDENT APPELLANT BY NONE. RESPONDENT BY SHRI B . SENTHILKUMAR. DATE OF HEARING 18-01-2012 DATE OF PRONOUNCEMENT 20-01-2012 O R D E R PER T.R. SOOD, AM : IN THIS APPEAL, THE ASSESSEE HAS RAISED THE FOLLOWI NG GROUND : OBJECTION AGAINST REJECTION OF DEDUCTION UNDER SEC TION 80IB(10) OF THE INCOME-TAX ACT, 1961, ON THE GROUND THAT THE AP PELLANT HAVE NOT FULFILLED THE CONDITIONS SPECIFIED U/S.80IB(10) OF THE ACT. 2. NONE APPEARED DESPITE NOTICE. HOWEVER, THE LD. D R POINTED OUT THAT THE ISSUE IS COVERED BY THE DECISION OF TRIBUNAL IN THE ASSESSEE S OWN CASE. THEREFORE, WE PROCEEDED TO HEAR THE APPEAL ON EX PARTE BASIS. 3. THE LD. DR WAS HEARD. ITA NO.5097/M/2010 RAMESH G. DEDHIA 2 4. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. DR AND THE RELEVANT MATERIAL ON RECORD, WE FIND FORCE IN THE SUBMISSION OF THE LD. DR THAT THE ISSUE HAS ALREADY BEEN DECIDED BY THE TRIBUNAL AGAINST THE ASSESSEE AS MEN TIONED BY THE LD. CIT(A) IN PARA 3.4 OF HIS ORDER. FURTHER, THE LD. DR HAS POINTED OUT T HAT EVEN THE FACTS HAVE BEEN DISCUSSED BY THE CIT(A) IN PARA 3.5 WHICH REMAIN IDENTICAL IN THIS CASE. PARAS 3.4 AND 3.5 OF THE FIRST APPELLATE AUTHORITYS ORDER READ AS UNDER : 3.4 HOWEVER, WHILE DEALING WITH THE PRESENT APPEAL , IT HAS COME TO MY NOTICE THAT THE APPELLANTS CLAIM U/S.80IB(10 ) FOR A.YRS. 2003- 04, 2004-05 AND 2005-06 HAVE BEEN REJECTED BY THE H ONBLE ITAT VIDE ITA NOS.5955/M/06, 2616/M/07 AND 3912/M/08. FO R ASSESSMENT YEAR 2006-07 ALSO, HONBLE ITAT HAVE REF ERRED TO THESE ORDERS AND UPHELD THE ACTION OF THE LD. A.O. THEREF ORE, AS ON DATE, THE APPELLANTS CASE IS COVERED AGAINST THEM BY HON BLE ITATS ORDER IN THEIR OWN CASE FOR A.YRS. 2003-04, 2004-05, 2005 -06 AND 2006-07. 3.5 WHILE THIS WOULD BE ENOUGH TO DISMISSED THE APP EAL, IT IS PERTINENT TO NOTE THAT ONE OF THE CONDITIONS TO BE ELIGIBLE TO CLAIM DEDUCTION U/S. 80IB(10) OF THE I.T. ACT IS THAT HOU SING PROJECT SHOULD BE ON THE SIZE OF A PLOT OF LAND WHICH HAS A MINIMU M AREA OF ONE AREA. HOWEVER, THE APPELLANT HAS FAILED TO FULFILL THIS CONDITION AS IT HAS CONSTRUCTED THREE DIFFERENT PROJECTS OVER 3 DIF FERENT PLACES. FURTHER, IT IS EVIDENT FROM THE OID ISSUED BY SRA I N THE CASE OF SHIVNERI CHS THAT THE SAME HAS BEEN APPROVED ON 20. 07.1999 AND, THEREFORE, EFFORTS IN RESPECT OF THIS PROJECT WOULD HAVE COMMENCE MUCH BEFORE. SIMILARLY THE DATE OF IODS IN RESPECT OF OM DUTT CHS LTD. IS 15.05.2000 AND VALLABH CHS IS 31.07.2003. T HIS ALSO MAKES IT CLEAR THAT THREE DIFFERENT APPLICATIONS HAVE BEEN M ADE BY THE APPELLANT IN RESPECT OF THREE DIFFERENT SOCIETIES FOR PLOT AT THREE DIFFERENT PLACES AND THEREFORE, IT CANNOT BE SAID T O BE ONE PROJECT. THE CBDT HAS NOT NOTIFIED ANY OF THESE PROJECTS AND , THEREFORE, THE ACTION OF THE A.O. IN NOT ALLOW DEDUCTION U/S.80IB( 10) IS APPROVED. THE ABOVE CLEARLY SHOWS THAT THE ISSUE HAS BEEN DEC IDED AGAINST THE ASSESSEE AND SINCE THE FACTS IN THIS YEAR ARE THE SAME, THEREFORE, WE DECIDE THE ISSUE AGAINST THE ASSESSEE. 5. IN THE RESULT, THE APPEAL IS DISMISSED. ITA NO.5097/M/2010 RAMESH G. DEDHIA 3 ORDER PRONOUNCED ON THE 20TH DAY OF JANUAR Y, 2012. SD/- SD/- ( D.K. AGARWAL) (T.R. SOOD ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 20TH JANUARY , 2012. NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-32,MUMBAI. 4 CIT,CITY-21,MUMBAI. 5.DR,D BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST. REGISTRAR, ITAT, MUMBAI. ITA NO.5097/M/2010 RAMESH G. DEDHIA 4 DETAILS DATE INITIALS DESIGNATI ON 1. DRAFT DICTATED ON 18-01-2012 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 18-01-2012 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/A M 5. A PPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER