United Way of Baroda, Baroda V. The Income tax Officer,Ward-2(4), Baroda

ITA 722/AHD/2008

• Counselvise Citation: 72220514 RSA 2008
• Duration Of Justice: 4 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-11-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 26-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Assessee Lawyers: J P SHAH
• Keywords: Question of law

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' ( & &' ( & &' ( & &' ( & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) ITA NO.722/AHD/2008 [ASSTT.YEAR : 2004-2005] UNITED WAY OF BARODA 9 TH FLOOR, SIDCUP TOWER R.C.CIRCLE, BARODA 39 007. /VS. ITO, WARD-2(4) BARODA. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) .% / 0 &/ ASSESSEE BY : SHRI J.P. SHAH ( / 0 &/ REVENUE BY : SHRI Y.P. VERMA 2 / %3'/ DATE OF HEARING : 7 TH NOVEMBER, 2012 456 / %3'/ DATE OF PRONOUNCEMENT : 07-12-2012 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2004-2005 IS DIREC TED AGAINST THE ORDER OF THE CIT(A)-II, BARODA DATED 10.1.2008. 2. THE ASSESSEE HAS RAISED THE FOLLOWING ADDITIONA L GROUND OF APPEAL BEFORE THE TRIBUNAL WITH REQUEST FOR ADMISSI ON THEREOF. THE AO OUGHT TO HAVE ALLOWED THE DEDUCTION OF EXCE SS OF EXPENDITURE OVER INCOME OF ASSTT.YEAR 2003-2004 OF RS.1,75,05,811/- ITA NO.722/AHD/2008 -2 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THIS IS A PURE QUESTION OF LAW AND ALL THE NECESSARY FACTS WE RE ON RECORD, AND THEREFORE ADDITIONAL GROUND OF THE APPEAL MAY BE AD MITTED AND ADJUDICATED UPON. HE SUBMITTED THAT THE RATIO IN T HE CASE OF COMMISSIONER OF INCOME-TAX V. SHRI PLOT SWETAMBER M URTI PUJAK JAIN MANDAL, 211 ITR 293 (GUJ) APPLIES TO THE CASE OF TH E ASSESSEE. THE LD.DR HAS OPPOSED THE SUBMISSIONS OF THE LD. COUNSE L FOR THE ASSESSEE. HE SUBMITTED THAT THE ASSESSEE HAS NOT RAISED THE I SSUE IN THE ADDITIONAL GROUND OF APPEAL, BEFORE THE REVENUE AUT HORITIES. 4. WE HAVE CONSIDERED RIVAL SUBMISSIONS REGARDING T HE ISSUE OF ADMISSION OF ADDITIONAL GROUND OF APPEAL PREFERRED BY THE ASSESSEE. WE FIND THAT THE ISSUE RAISED IN ADDITIONAL GROUND OF THE APPEAL GOES TO THE ROOT OF THE MATTER AND IS LEGAL IN NATURE, AND ACCORDINGLY ADMITTED. HOWEVER, WE FIND THAT THE ISSUE WAS NOT RAISED BY T HE ASSESSEE BEFORE THE REVENUE AUTHORITIES, AND ACCORDINGLY, IT SHALL BE IN THE INTEREST OF JUSTICE TO RESTORE THIS ISSUE RAISED IN THE ADDITIO NAL GROUND OF APPEAL TO THE FILE OF THE CIT(A) WITH DIRECTION TO ADJUDICATE THE SAME ON MERIT IN ACCORDANCE WITH LAW AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES AND ALSO TO CONSIDER THE RATIO OF THE D ECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF COMMISSIONER OF I NCOME-TAX V. SHRI PLOT SWETAMBER MURTI PUJAK JAIN MANDAL (SUPRA) AND THE APPLICABILITY THEREOF TO THE CASE OF THE ASSESSEE. 5. SINCE THE ISSUE IN THE ADDITIONAL GROUND OF THE APPEAL OF THE ASSESSEE HAS BEEN RESTORED TO THE FILE OF THE CIT(A ), WE RESTORE THE ISSUE IN THE ORIGINAL GROUNDS OF THE APPEAL OF THE ASSESSEE ALSO TO THE FILE OF THE CIT(A) WITH DIRECTION TO PASS DE NOVO APPELLATE ORDER IN ITA NO.722/AHD/2008 -3 ACCORDANCE WITH LAW AFTER ALLOWING DUE OPPORTUNITY OF HEARING TO BOTH THE PARTIES. WE DIRECT ACCORDINGLY. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD