ITO (E), New Delhi V. Dr. R.L. Khera Charitable Trust, New Delhi

ITA 890/DEL/2013

• Counselvise Citation: 89020114 RSA 2013
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 13-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation; Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI T.S.KAPOOR, ACCOUNTANT MEMBER I.T.A .NO.-890/DEL/2013 (ASSESSMENT YEAR-2009-10) ITO(E), VS DR.R.L.KHERA CHARITABLE TRUST, TRUST WARD-III, E-2 BLOCK, NARAINA ROAD, 24 TH FLOOR, PRATYAKSH KAR BHAWAN, OPP. SHADIPUR METRO STATION, CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, NEW DELHI-110 008. NEW DELHI-110002. PAN-AAATD8903D (APPELLANT) (RESPONDENT) APPELLANT BY: SH. VIVEK KUMAR, SR. DR RESPONDENT BY: SH. HIREN MEHTA, CA ORDER PER DIVA SINGH, JM THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 30.11.2012 OF CIT (A)XXI, NEW DELHI PERTAINING TO 2009-10 ASS ESSMENT YEAR ON THE FOLLOWING GROUNDS:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN ALLOWING DEPRECIATION AS AP PLICATION OF INCOME AS THE ASSESSEE TRUST HAS ALREADY CLAIMED AS APPLIC ATION OF INCOME AT THE TIME OF ADDITION TO FIXED ASSETS. 2. THE APPELLANT CRAVES LEAVE TO ADD, TO ALTER OR A MEND ANY GROUND OF APPEAL RAISED ABOVE AT THE TIME OF HEARING. 2. RIGHT AT THE OUTSET IT WAS SUBMITTED BY THE LD. AR, SH. HIREN MEHTA, THAT THE POINT AT ISSUE IS FULLY COVERED IN ASSESSEES F AVOUR BY VIRTUE OF THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE IMMEDIATELY PRECEDING ASSESSMENT YEAR I.E 2008-09 WHERE IN ITA NO. 2633/DEL 2012 THE APPE AL OF THE REVENUE ON IDENTICAL GROUND WAS DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 09.08.2012. COPY OF THE SAID ORDER WAS FILED BY THE LD. AR. IT WAS FURTHER EMPHASIZED THAT I.T.A .NO.-890/DEL/2013 2 THE CO-ORDINATE BENCH HAD RELIED UPON THE JUDGEMENT OF THE HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF CIT VS MARKET COM MITTEE, PIPLI REPORTED IN 330 ITR 16 AND THE DECISION OF THE JURISDICTIONAL H IGH COURT IN THE CASE OF DIT VS VISHWA JAGRITI MISSION 2012-TIOL-271-HC-DEL-IT H AD ALSO BEEN RELIED UPON. SINCE THE PRESENT APPEAL HAS BEEN FILED BY T HE DEPARTMENT, LD. SR. DR WAS REQUIRED TO ADDRESS THE ISSUE. MR. VIVEK KUMAR, SR. DR PLACED RELIANCE ON THE ASSESSMENT ORDER. A PERUSAL OF THE IMPUGNED ORDER S HOWS THAT THE CIT (A) HAD RELIED UPON THE ASSESSEES OWN CASE FOR 2007-08 ASS ESSMENT YEAR RENDERED BY THE ITAT ON 09.12.2007 IN ITA NO. 4427/DEL/2011 AND HAD ALSO RELIED UPON THE JUDGEMENT OF THE DELHI HIGH COURT IN VISHWA JAGRIT I MISSION (CITED SUPRA). 3. IN VIEW OF THE SETTLED POSITION QUA THE ASSESSEE BY VIRTUE OF TWO CONSECUTIVE ORDERS OF THE ITAT PASSED BY CO-ORDINAT E BENCHES ON 09.08.2012 AND 09.12.2011 (FOR 2008-09 AND 2007-08 ASSESSMENT YEAR IN ITA NO- 2633/DEL/2012 AND ITA NO-4427/DEL/2011) WHEREIN ONE OF US (LD. AM IS A CO- AUTHOR), WE DISMISS THE DEPARTMENTAL APPEAL RESPECT FULLY FOLLOWING THE ORDERS OF THE TRIBUNAL IN ASSESSEES OWN CASE WHICH HAVE RELI ED UPON THE DECISION OF THE JURISDICTIONAL HIGH COURT IN VISHWA JAGRITI MISSION (CITED SUPRA) AS NO CONTRARY DECISION OF THE JURISDICTIONAL HIGH COURT OR HONBL E APEX COURT HAS BEEN RELIED UPON BY THE REVENUE FOR OUR CONSIDERATION. 4. IN THE RESULT THE APPEAL OF THE DEPARTMENT IS DI SMISSED. THE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 23 RD OF AUGUST 2013. SD/- SD/- (T.S.KAPOOR) (DIVA SINGH) ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED: 23/08/2013 *AMIT KUMAR* I.T.A .NO.-890/DEL/2013 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI