Gujarat Industrial Security Force , Ahmedabad V. The ITO(Exemptions) Ward-2, Ahmedabad

ITA 767/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7883 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 27-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH SINGH
• Keywords: Principle of natural justice
• Section: 143(3); 12; 11

Judgement Text

ITA NO.767/AHD/2018 ASSESSMENT YEAR: 2014-15 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MADHUMITA ROY JM] ITA NO.767/AHD/2018 ASSESSMENT YEAR: 2014-15 GUJARAT INDUSTRIAL SECURITY FORCE, ............ APPELLANT O-1, NEW MENTAL HOSPITAL CAMPUS, MEGHANI NAGAR, AHMEDABAD 380016 [PAN: AAAAG 0372 L] VS. INCOME TAX OFFICER (EXEMPTIONS), WARD -2, AHMEDABAD. ....................... RESPONDENT APPEARANCES BY: TUSHAR HEMANI FOR THE APPELLANT SAURABH SINGH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 22.06.2018 DATE OF PRONOUNCING THE ORDER : 18.09.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 01.12.2017 PASSED BY THE LD. CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (THE AC T HEREINAFTER) FOR THE ASSESSMENT YEAR 2014-15, ON THE FOLLOWING GROUNDS :- (1) THE LD. CIT(A) HAS ERRED BOTH IN LAW AND ON TH E FACTS OF THE CASE IN NOT ADJUDICATING THE GROUNDS RELATING TO DISALLOWANCE O F ESIC DAMAGE EXPENSES OF RS.21,00,460/- AND DISALLOWANCE OF SERVICE TAX INTE REST AND PENALTY OF RS.55,007/- INDEPENDENTLY AND ON MERITS. (2) THE LD. CIT(A) HAS ERRED IN NOT DELETING THE DI SALLOWANCE OF ESIC DAMAGE EXPENSES OF RS.21,00,460/- ON MERITS. (3) THE LD. CIT(A) HAS ERRED IN NOT DELETING THE DI SALLOWANCE OF SERVICE TAX INTEREST AND PENALTY F RS.55,007/- ON MERITS. (4) BOTH THE LOWER AUTHORITIES HAVE PASSED THE ORDE RS WITHOUT PROPERLY APPRECIATING THE FACTS AND THEY FURTHER ERRED IN GR OSSLY IGNORING VARIOUS SUBMISSIONS, EXPLANATIONS AND INFORMATION SUBMITTED BY THE APPELLANT FROM TIME TO TIME WHICH OUGHT TO HAVE BEEN CONSIDERED BEFORE PASSING THE IMPUGNED ORDER. THIS ACTION OF THE LOWER AUTHORITIES IS IN CLEAR BREACH OF LAW AND PRINCIPLES OF NATURAL JUSTICE AND THEREFORE DESERVES TO BE QUA SHED. ITA NO.767/AHD/2018 ASSESSMENT YEAR: 2014-15 PAGE 2 OF 2 THE LEARNED CIT(A) HAS ERRED IN LAW AND ON FACTS OF THE CASE IN CONFIRMING ACTION OF THE LD. AO IN LEVYING INTEREST U/.234A/B/C OF TH E ACT. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE ISSUES RAISED IN THIS APPEAL A RE INFRUCTUOUS INASMUCH AS THE ASSESSEES ENTITLEMENT TO EXEMPTION UNDER SECTION 1 1 AND 12 HAS BEEN UPHELD. OUR ATTENTION IS ALSO INVITED TO ORDER DATED 14 TH AUGUST 2015 PASSED BY A CO-ORDINATE BENCH, IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEARS 200 7-08 AND 2008-09, WHICH HOLDS SO. LEARNED COUNSEL SUBMITS THAT THIS PRECISELY IS THE REASON AS TO WHY THE CIT(A) DID NOT GO INTO THESE GROUNDS OF APPEAL WHICH WERE, ON THE FACTS OF THE CASE, WHOLLY ACADEMIC. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT DIS PUTE THE ABOVE SUBMISSIONS BUT RELIES ON THE GROUNDS OF APPEAL NEVERTHELESS. 4. WE SEE MERITS IN THE SUBMISSIONS ON THE PRELIMIN ARY ISSUE RAISED BY THE LEARNED COUNSEL. IN THE IMPUGNED ORDER, THE CIT(A) HAS DISM ISSED THE ABOVE GROUNDS OF APPEAL AS INFRUCTUOUS. THAT IS THE RIGHT POSITION AND THER E IS NO GRIEVANCE ON THAT ISSUE. IN VIEW OF THESE DISCUSSIONS AND BEARING IN MIND ENTIRETY O F THE CASE, WE APPROVE THE STAND OF THE CIT(A) AND DECLINE TO INTERFERE IN THE MATTER. 5. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOU NCED IN THE OPEN COURT TODAY ON THE 18 TH SEPTEMBER, 2018. SD/- SD/- MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 18 TH SEPTEMBER, 2018 **BT. COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER OF INCOME TAX (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF TAKING DICTATION: ...18.09.2018........ ................ 2. DATE OF TYPING & DRAFT ORDER PLACED BEFORE THE DI CTATING MEMBER: ....... 18.09.2018................ .... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S.: ...... 18.09.2018...................... .... 4. DT. ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT: ..... 18.09.20 18.......... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: . .... 18.09.2018...................... 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: ..... 7. THE DT. ON WHICH THE FILE GOES TO THE ASTT. REGISTR AR FOR SIGNATURE ON THE ORDER: .................. ....... 8. DATE OF DESPATCH OF THE ORDER: ................. .......