Rajparis Civil Constructions Limited, CHENNAI V. DCIT, CHENNAI

ITA 859/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5231 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: A SATYASEELAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.859/CHNY/2017 ' (' / ASSESSMENT YEAR : 2011-12 M/S RAJPARIS CIVIL CONSTRUCTIONS LTD., (OLD NO.162-C), GREAMS LANE, CHENNAI - 600 006. PAN : AAACR 1734 M V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE WARD 5(3), CHENNAI - 600 034. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : SHRI A. SATYASEELAN, ADVOCATE ,-*+ . / / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 0 . 1$ / DATE OF HEARING : 02.04.2018 2!( . 1$ / DATE OF PRONOUNCEMENT : 19.04.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -3, CHENNA I, DATED 31.01.2017 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.859/CHNY/17 2. THE ONLY ISSUE ARISES FOR CONSIDERATION IS DEDUC TION CLAIMED BY THE ASSESSEE UNDER SECTION 80-IB(10) OF THE INCO ME-TAX ACT, 1961 (IN SHORT 'THE ACT'). 3. WE HEARD SHRI A. SATYASEELAN, THE LD.COUNSEL FOR THE ASSESSEE AND MS. S. VIJAYAPRABHA, THE LD. DEPARTMEN TAL REPRESENTATIVE. WE FIND THAT THIS TRIBUNAL IN THE ASSESSEE'S OWN CASE FOR ASSESSMENT YEAR 2010-11, EXAMINED THE ISSU E AND REMITTED BACK THE MATTER TO THE FILE OF THE ASSESSI NG OFFICER TO VERIFY WHETHER THE BUILT UP AREA OF EACH FLAT IS LESS THAN 1500 SQ.FT. THEREFORE, BY FOLLOWING THE ORDER OF THIS TRIBUNAL FOR THE ASSESSMENT YEAR 2010-11 IN THE ASSESSEE'S OWN CASE, THE ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE ISSUE IS RE MITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFIC ER SHALL RE- EXAMINE THE MATTER AND BRING ON RECORD WHETHER THE BUILT UP AREA OF EACH FLAT IS LESS THAN 1500 SQ.FT. AND THEREAFTER D ECIDE THE ISSUE AFRESH IN THE LIGHT OF THE OBSERVATION MADE BY THIS TRIBUNAL IN THE ASSESSEE'S OWN CASE FOR ASSESSMENT YEAR 2010-11, AF TER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 I.T.A. NO.859/CHNY/17 ORDER PRONOUNCED ON 19 TH APRIL, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 19 TH APRIL, 2018. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A)-3, CHENNAI-34 4. PRINCIPAL CIT-5, CHENNAI. 5. 69 ,1 /DR 6. :' ; /GF.