The ITO, Ward-2, Vapi V. Shri Natwarsinh R. Chauhan, SILVASSA

MA 101/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4781 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 27-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA SRDR
• Assessee Lawyers: S N L AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI D.C. AGARWAL, ACCOUNTANT MEMBER M.A.NO.101/AHD/2010 (ARISING OUT WITH ITA NO.3072/AHD/2007 ASSESSMENT YEAR:2001-02 DATE OF HEARING:27.8.10 DRAFTED:27.8. 10 INCOME TAX OFFICER, WARD-2, VAPI V/S . NATWARSINH R CHAAUHAN, POP: HOTEL NATRAJ & M/S. JBSQ, TKARKHADA, SILVASSA PAN NO.AAYPC9183G (ORIGINAL RESPONDENT) (ORIGINA L APPELLANT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI R.K. DHANESTA, SR-DR RESPONDENT BY:- SHRI S.N.L. AGARWAL, AR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), REVE NUE HAS REQUESTED THAT THE TRIBUNAL HAS WRONGLY DELETED THE DISALLOWANCE O F PROPORTIONATE WAGES OF RS.2,54,628/- AS THE ASSESSING OFFICER HAS MADE THE DISALLOWANCE BY HOLDING THAT THE PROPORTIONATE WAGES EXPENSES AS BOGUS ON ADMISS ION OF SUPERVISOR. 2. WE FIND FROM THE PETITION OF REVENUE THAT IT WAN T TRIBUNAL TO REVIEW ITS DECISION AND THE RELEVANT LINE IN PARA-2 READS AS UNDER:- THE OBSERVATION & FINDINGS OF THE HONBLE ITAT NEE DS TO BE REVIEWED ON FACTS. HOW WE CAN REVIEW THE FINDINGS, WHICH IS NOT WITHIN THE PURVIEW OF RECTIFICATION. EVEN OTHERWISE, THERE MAY BE CONTRADICTION WITH THE FIND INGS OF THE ASSESSING OFFICER, WHICH IS BOUND TO IN THE GIVEN FACTS AND CIRCUMSTAN CES OF THE CASE, AS THE AO HAS MA NO.101/AHD/2010 (A/O ITA NO.3072/AHD/07) ITO WD-2 VAPI V.SH. NATVERSINH R CHAUHAN PAGE 2 NOT GONE INTO THE FACTS BROUGHT BY THE ASSESSEE ON RECORD. ACCORDINGLY, THIS MA OF THE REVENUE FILED BY ASSESSING OFFICER IS WITHOUT A NY BASIS AND IN COMPLETE DISREGARD TO JUDICIAL PRECEDENCE, THE SAME IS DISMI SSED. 4. IN THE RESULT, REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27/ 08/2010 SD/- SD/- (D.C.AGARWAL) (MAHA VIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VALSAD 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD