The ACIT, Mehsana Circle, Mehsana V. Shri Sendhabhai M.Desai & Others, Mehsana

ITSSA 155/AHD/2006

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7844 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 6 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-01-2012
• Assessment Year: misc
• Appeal Filed On: 19-06-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S PARIDA
• Assessee Lawyers: S N DIVETIA
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AH MEDABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER IT (SS) NO. 155/AHD/2006 BLOCK PERIOD ENDING ON 28/08/1997 THE ACIT, MEHSANA CIRCLE, MEHSANA V/S. SHRI SENDHABHAI M.DESAI & OTHERS C/O. KHENGARBHAI B. DESAI 3, URVASHI BUNGLOWS, RAMASANA ROAD, MEHSANA. PAN : --- (APPELLANT) (RESPONDENT) BY APPELLANT: SHRI S.S. PARIDA, CIT, D.R BY RESPONDENT: SHRI S.N.DIVETIA, A.R. DATE OF HEARING: 17/01/2012 DATE OF PRONOUNCEMENT: 17/01/2012 ORDER PER SHRI BHAVNESH SAINI, JUDICIAL MEMBER: - THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORDE R OF LEARNED CIT (A) XXI, AHMEDABAD, DATED 27/03/2006, CHALLENGING THE D ELETING OF ADDITION MADE BY ASSESSING OFFICER OF RS. 14, 30,810/- BEING 5% COMM ISSION RECEIVED ON SALE OF LAND ON PROTECTIVE BASIS. 2. IN THIS CASE SEARCH WAS CONDUCTED ON 28/08/1997. ASSESSING OFFICER PASSED THE BLOCK ASSESSMENT YEAR ORDER U/S. 158BD O N 28/01/2005 AND ADDITION OF RS. 14, 30,810/- WAS MADE ON ACCOUNT OF BROKERAG E ON PROTECTIVE BASIS. 3. THE LEARNED CIT (A) FOLLOWING THE ORDER IN THE C ASE OF THE SAME ASSESSEE ALLOWED THE APPEAL OF ASSESSEE. -2- IT (SS) NO. 155/AHD/2006 BLOCK PERIOD ENDING ON 28/08/1997 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE AND LEAR NED COUNSEL FOR ASSESSEE SUBMITTED THAT IT IS A DUPLICATE APPEAL FI LED BY THE REVENUE ON THE SAME GROUND. IT IS STATED THAT ASSESSMENT IS MADE IN THE STATUS OF AOP AND ONE GROUP OF AOP FILED C.O. NO. 205/AHD/2006 AND DEPARTMENT F ILED APPEAL IN IT (SS) 154/AHD/2006 BEFORE THE TRIBUNAL ON THE SAME MATTER AND GROUNDS AND TRIBUNAL VIDE ORDER DATED 22/01/2010 DISMISSED THE DEPARTMEN TAL APPEAL AND C.O. OF THE ASSESSEE WAS ALLOWED, QUASHING THE BLOCK ASSESSMENT ORDER U/S. 158BD. ORDER IS PLACED ON RECORD. IT IS THEREFORE, STATED THAT SINC E OTHER GROUP OF ASSESSEE AOP FILED DIFFERENT APPEAL BEFORE LEARNED CIT (A), IT W AS DECIDED BY HIM VIDE ORDER DATED 27/03/2006 WHICH IS IN APPEAL NOW BEFORE TRIB UNAL. 5. CONSIDERING THE ABOVE FACTS AND SUBMISSIONS OF B OTH PARTIES, WE FIND THAT SIMILAR ISSUE IS ALREADY DECIDED BY TRIBUNAL IN DEP ARTMENTAL APPEAL IN IT (SS) 154/AHD/2006 AND C.O. 205/AHD/2006, DATED 22/01/201 0. THEREFORE, PRESENT DEPARTMENTAL APPEAL IS DUPLICATE APPEAL. BY FOLLOWI NG THE ORDER DATED 22/01/2010, ABOVE, WE DISPOSED OF THE PRESENT DEPARTMENTAL APPE AL BECAUSE ALREADY DECIDED VIDE ORDER DATED 22/01/2010 IN OTHER APPEAL OF DIFF ERENT MEMBER OF AOP ASSESSEE. 6. DEPARTMENTAL APPEAL DISPOSED OF IN TERMS OF ORDE R DATED 22/01/2010 (SUPRA) OF ITAT, AHMEDABAD BENCH. ORDER PRONOUNCED IN THE OPEN COURT ON 17/01/2012. SD/- SD/- (A.K.GARODIA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 17/01/2012, AHMEDABAD. SUMARA -3- IT (SS) NO. 155/AHD/2006 BLOCK PERIOD ENDING ON 28/08/1997 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT (A), XXI, AHMEDABAD. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDEBA D. 6. GUARD FILE. BY ORDER, //TRUE COPY// DEPUTY REGISTRAR / ASSIS TANT REGISTRAR ITAT, AHMEDABAD.