THE ACIT-1(1), Bhopal V. Shri Ramakant Gupta, Bhopal

ITA 756/Ind/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6953 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 19-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R S AMBEDKAR

Judgement Text

[ITA NO.756/IND/2018] [SHRI RAMAKANT GUPTA, BHOPAL] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.756/IND/2018 ASSESSMENT YEAR: 2006-07 ACIT - 1(1) BHOPAL / VS. SHRI RAMAKANT GUPTA PROP. G.B. CONSTRUCTION 103-A, JANKI NAGAR, CHUNA BHATTI, KOLAR ROAD BHOPAL ( APPELLANT ) ( REVENUE ) P.A. NO. ABOPG0166C APPELLANT BY SMT. SHREYA JAIN, A.R. RESPONDENT BY SHRI R.S. AMBEDKAR, D.R. DATE OF HEARING: 05.02.2020 DATE OF PRONOUNCEMENT: 05.02.2020 / O R D E R PER KUL BHARAT, J.M: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST ORDER OF THE CIT(A)-31, NEW DELHI, CAMP AT BHOPAL DATED 4.1.2016 PERTAINING TO THE ASSESSMENT YEAR 2006-07. AT THE OUT SET, LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE RE VENUE HAD FILED APPEAL CHALLENGING THE SAME ORDER, WHICH HAS [ITA NO.756/IND/2018] [SHRI RAMAKANT GUPTA, BHOPAL] 2 BEEN CHALLENGED IN THIS APPEAL IN ITA NO.276/IND/2016. THE LD. COUNSEL ALSO REITERATED THE SUBMISSIONS AS MAD E IN THE WRITTEN SYNOPSIS. THE SUBMISSIONS OF THE ASS ESSEE ARE AS UNDER: [ITA NO.756/IND/2018] [SHRI RAMAKANT GUPTA, BHOPAL] 3 3. LD. D.R. COULD NOT CONTROVERT THESE SUBMISSIONS. WE FIND THAT THE TRIBUNAL IN ITA NO.276/IND/2016 PERTAINI NG TO THE ASSESSMENT YEAR 2006-07 DISMISSED THE APPEAL OF THE REVENUE. THEREFORE, THE PRESENT APPEAL OF THE RE VENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IN ITA NO.756/IND/2018 FOR THE A.Y. 2006-07 IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 05. 02.2020. SD/- (KUL BHARAT) JUDICIAL MEMBER INDORE; DATED : 05/02/2020 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER ASSISTANT REGISTRAR, INDORE