Dy.Commissioner of Income-tax,Circle-8, Nagpur V. Shri. Pravin Bhaskarrao Borkute, Nagpur

ITA 90/NAG/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1933 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 04-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H WANARE
• Assessee Lawyers: M MANI

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR , BENCH , ( E - COURT), MUMBAI , BEFORE SHRI R.K.GUPTA , J M & SHRI RAJENDRA , A M ITA NO. 90 / N AG / 20 1 1 ( ASSESSMENT YEAR : 200 7 - 0 8 ) ACIT - I, CIR - 8, NAGPUR (MAHARASHTRA) VS. SHRI PRAVIN BHASKARRAO BORKUTE, PLOT NO.R - 20, LAXMINAGAR, NAGPUR (MAHARASHTRA) PAN/GIR NO. : A ANPB 5972 B ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : MR. H. WANARE /ASSESSEE BY : MR. M.MANI DATE OF HEARING : 1 9 TH DEC ., 2012 DATE OF PRONOUNCEMENT : 2 ND JAN . ,201 3 O R D E R P ER SHRI R.K.G UPTA, JM : TH E DEPARTMENT HAS PREFERRED THIS APPEAL BEFORE THE ITAT NAGPUR BENCH, NAGPUR, AGAINST THE ORDER DATED 4 - 3 - 2011 OF LEANED CIT (A) - I I , NAGPUR (MAHARASHTRA) , WHICH HAS BEEN HEARD THROUGH E - COURT, MUMBAI . 2 . THE DEPARTMENT IS OBJECTING IN ALLOWING THE DEDUCTION UNDER SECTION 80IB(10) OF THE ACT. ITA NO . 90 /20 1 1 2 3 . THE AO DISALLOWED THE DEDUCTION BY OBSERVING THAT THE ASSESSEE HAS NOT FULFILLED THE CONDITIONS FOR THE ELIGIBILITY OF DEDUCTION UNDER SECTION 80 IB(10) OF THE ACT. LEARNED CIT(A) DELETED THE ADDITION BY OBSERVING THAT SIMILAR DISALLOWANCE WAS MADE FOR ASSESSMENT YEAR S 2004 - 05 & 2005 - 06. HOWEVER, THE DEPARTMENTS APPEALS HAVE BEEN DISMISSED BY THE TRIBUNAL FOR BOTH OF THE YEARS WHILE DECIDING THE AP PEAL IN ITA NO.177 & 284/NAG/2008, VIDE ORDER DATED 3 - 3 - 2009. ACCORDINGLY, HE ALLOWED THE APPEAL OF THE ASSESSEE. 4 . SINCE THE ISSUE HAS BEEN DECIDED BY THE TRIBUNAL IN FAVOUR OF THE ASSESSEE FOR EARLIER TWO YEARS, WHICH HAS BEEN FOLLOWED BY LEARNED CIT(A ) IN THE YEAR UNDER CONSIDERATION, THEREFORE, WE FIND NO REASON IN THE FINDING OF THE LEARNED CIT(A) . ACCORDINGLY, WE DISMISS THE APPEAL OF THE DEPARTMENT AND CONFIRM THE ORDER OF THE LEARNED CIT(A) . 5 . RESULTANTLY , APPEAL OF THE DEPARTMENT IS DISMISSED . ORDER PRONOUNCED IN THE E - COURT ON THIS 2 ND DAY OF JAN . 201 3 . - 201 3 SD/ - SD/ - ( ) ( RAJENDRA ) ( ) ( R.K.GUPTA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 02 / 01 / 201 3 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI / NAGPUR . ITA NO . 90 /20 1 1 3 4. / CIT 5. / DR, ITAT, MUMBAI / NAGPUR . 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI