St. Joseph Capuchin Service Society, Ghaziabad V. JCIT, Ghaziabad

ITA 547/DEL/2015

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 6599 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 22-02-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 28-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Assessee Lawyers: ASHUTOSH JAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-I : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER ITA NO.547/DEL/2015 ASSESSMENT YEAR : 2010-11 ST. JOSEPH CAPUCHIN SERVICE SOCIETY, ST. PATRICH CHURCH, SECTOR-3, RAJINDER NAGAR, SAHIBABAD, GHAZIABAD. PAN: AAETS1341J VS. JCIT, RANGE-2, GHAZIABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ASHUTOSH JAIN, CA DEPARTMENT BY : SHRI F.R. MEENA, SR. DR DATE OF HEARING : 22.02.2017 DATE OF PRONOUNCEMENT : 22.02.2017 ORDER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 26.11.2014 IN RELATION TO T HE ASSESSMENT YEAR 2010-11 AGAINST THE SUSTENANCE OF A DDITION TO ITA NO.547/DEL/2015 2 THE TUNE OF RS.13,26,400/- OUT OF TOTAL ADDITION OF RS.33,75,400/- MADE BY THE AO. 2. SHORN OF UNNECESSARY DETAILS, IT IS OBSERVED THA T THE ASSESSEE FILED CROSS OBJECTION ON THE SAME ISSUE IN RESPONSE TO THE APPEAL FILED BY THE REVENUE, BOTH OF WHICH WERE HEARD BY THE TRIBUNAL. A COMMON ORDER DATED 02.08.2016 HAS B EEN PASSED IN ITA NO.717/DEL/2015 AND CO NO.283/DEL/201 5. A COPY OF THE TRIBUNAL ORDER IS AVAILABLE ON RECORD I N WHICH IDENTICAL GROUND, AS RAISED IN THE INSTANT APPEAL, HAS BEEN DISMISSED FROM THE ASSESSEES CROSS OBJECTION. SIN CE THE ASSESSEES CROSS OBJECTION ON THE SIMILAR ISSUE HAS ALREADY BEEN CONSIDERED AND DECIDED BY THE TRIBUNAL, THE INSTANT CROSS APPEAL ON THE VERY SAME ISSUE BECOMES INFRUCTUOUS A ND IS LIABLE TO BE DISMISSED. I ORDER ACCORDINGLY. ITA NO.547/DEL/2015 3 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 22.02.201 7. SD/- [R.S. SYAL] ACCOUNTANT MEMBER DATED, 22 ND FEBRUARY, 2017. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.