THE AIRPORT AUTHORITY OF INDIA STAFF CO OP CREDIT SOCY LTD, MUMBAI V. ITO WD 15(3)(3), MUMBAI

ITA 7112/MUM/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92646 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-05-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 29-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASGHAR ZAIN

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . , , BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI N.K . BILLAIYA, A CCOUNTANT M EMBER / I .T.A. NO . 7112/MUM/2012 ( / ASSESSMENT YEAR : 2009 - 10 THE AIRPORT AUTHORITY OF INDIA STAFF CO. OP. CREDIT SOC. LTD., A - 11/16, NEW QUARTERS, BAMANWADA, VILEPARLE (W), MUMBAI - 400 099 / VS. THE ITO, WARD 15(3)(3), MUMBAI ./ ./ PAN/GIR NO. : AABTA 2530N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY: NONE / RESPONDENT BY : SHRI ASGHAR ZAIN / DATE OF HEARING : 13 . 0 5 .2015 / DATE OF PRONOUNCEMENT : 13 .0 5 .2015 / O R D E R PER N.K. BILLAIYA, AM: THIS IS AN APPEAL BY THE ASSESSEE PREFERRED AGAINST THE ORDER OF THE LD. CIT(A) - 26 , MUMBAI DT. 05.09 .2012 PERTAINING TO ASSESSMENT YEAR 2009 - 10. ITA. NO. 7112/M/2012 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD. CIT(A) ERRED IN DENYING THE DEDUCTION U /S. 80P OF THE ACT. 3. NO ONE APPEARED BEFORE US INSPITE OF THE KNOWLEDGE OF THE DATE OF HEARING. 4. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIVE AT LENGTH AND HAVE CAREFULLY PERUSED THE ORDERS OF THE LOWER AUTHORITIES. WE FIND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE FOLLOWING HIS OWN ORDER FOR A.Y. 2008 - 09 DT. 22.7.2011 . THE LD. DR SUPPLIED THE COPY OF THE ORDER OF THE TRIBUNAL IN A.Y. 2008 - 09 IN ITA NO. 6729/M/2011. WE FIND THAT THE SAID APPEAL HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DT. 16.1.2 013. RESPECTFULLY FOLLOWING THE DECISION OF THE CO ORDINATE BENCH (SUPRA), APPEAL FILED BY THE ASSESSEE IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. OR DER PRONOUNCED IN THE OPEN COURT ON 13 TH MAY , 2015 SD/ - SD/ - ( D.MANMOHAN ) (N.K. BILLAIYA) /VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI ; DATED : 13 TH MAY , 2015 . . ./ RJ , SR. PS ITA. NO. 7112/M/2012 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI