DCIT, Tiruppur V. J.Nirmaladevi, Tiruppur

ITA 599/CHNY/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 6162 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-05-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 11-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Assessee Lawyers: N VIJAY KUMAR
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # $ %& , ' $(% $) BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENTAND SHRI VIKAS AWASTHY, JUDICIAL MEMBER $! ./ ITA NOS. 597 & 599/MDS/2014 ' * +* / ASSESSMENT YEAR : 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, 121, 60 FEET ROAD, TIRUPUR 641 502. V. (1) M/S GANGAI GARMENTS, 217/1, GANGAI GARDENS, KAVILIPALAYAM ROAD, SIRUPOOLUVAPATTI, TIRUPUR 641 603. (PAN : AABFG 9171 H) (2) SMT. J. NIRMALADEVI, 4/5-A, SATHYAMOORTHY NAGAR, KANGEYAM ROAD, TIRUPUR 641 604. (PAN : ABJPN 7530 J) (&-/ APPELLANT) (/0&-/ RESPONDENTS) &- 1 $ / APPELLANT BY : SHRI GURU BHASHYAM, IRS, JCIT /0&- 1 $ / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA $ 2 1 34 / DATE OF HEARING : 22 ND MAY, 2014 56+ 1 34 / DATE OF PRONOUNCEMENT : 22 ND MAY, 2014 / O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT THESE TWO APPEALS ARE FILED BY THE REVENUE. THE RELEVANT ASSESSMENT YEAR IS 2010-11. THE APPEALS ARE DIRECT ED AGAINST THE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (AP PEALS)-II AT 2 I.T.A. NOS. 597 & 599/MDS/14 COIMBATORE, ON 23.12.2013. THE ASSESSMENTS IN THES E CASES HAVE BEEN COMPLETED UNDER SECTION 143(3) OF THE INCOME-T AX ACT, 1961. 2. IN THESE CASES, THE ASSESSEES HAVE CLAIMED DEDUC TION UNDER SECTION 80-IA ON WINDMILLS ERECTED BY THEM, ON THE GROUND OF ELIGIBLE UNDERTAKINGS. THE ASSESSING OFFICER REFUS ED TO GRANT THE SPECIAL DEDUCTION. IN FIRST APPEAL, THE COMMISSION ER OF INCOME TAX (APPEALS) ALLOWED THE CLAIM OF THE ASSESSEES. 3. WE FIND THAT THE ORDERS PASSED BY THE COMMISSION ER OF INCOME TAX (APPEALS) ARE JUSTIFIED IN LAW IN VIEW O F THE DECISION OF THE JURISDICTIONAL HIGH COURT RENDERED IN THE CASE OF CIT V. VELAYUTHASAMY SPINNING MILLS (231 ITR 368). THEREF ORE, THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) ARE UPH ELD. 4. IN RESULT, THESE APPEALS FILED BY THE REVENUE AR E DISMISSED. ORDERS PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 22 ND OF MAY, 2014 AT CHENNAI. SD/- SD/- ( # $ %& ) ( ... ) (VIKAS AWASTHY) (DR. O.K. NARAYANAN) ' $(% /JUDICIAL MEMBER /VICE-PRESIDENT /CHENNAI, I(! /DATED, THE 22 ND MAY, 2014. KRI. 3 I.T.A. NOS. 597 & 599/MDS/14 (J 1 /'3K# L#+3 /COPY TO: 1. &- /APPELLANT 2. /0&- /RESPONDENT 3. 2 M3 () /CIT(A)-II, COIMBATORE 4. 2 M3 /CIT-III, COIMBATORE 5. # NO /'3' /DR 6. O* P /GF.