The ITO, Ward-3(3)(5), Ahmedabad V. Shri Sanjay K. Rana, Ahmedabad

MA 107/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5647 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 06-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V K SINGH

Judgement Text

, CH CHCH CH IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD . . , , BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATION NO. 107/AHD/2017 (ARISING OUT OF ORDER IN ITA NO.996/AHD/2014) ( / ASSESSMENT YEAR : 2010-11) THE INCOME TAX OFFICER WARD-7(1) AHMEDABAD / VS. SHRI SANJAY K. RANA 22 B, 2 ND FLOOR TITANIUM BUILDING NR. SAFAL PROFITAIRE PRAHLADNAGAR CORPORATE ROAD PRAHALADNAGAR, AHMEDABAD. ! ./ '#$# ./ PAN/GIR NO. : ADWPR 4409 H ( %&!' / APPELLANT ) .. ( (!' / RESPONDENT ) %&!' ) / APPELLANT BY : MS. ARTI N. SHAH, A.R. (!' * ) / RESPONDENT BY : SHRI, V. K. SINGH, SR. D.R. + , * -. / DATE OF HEARING 02/06/2017 /012 * -. / DATE OF PRONOUNCEMENT 14/07/2017 # 3 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS BEEN FILED BY THE DEP ARTMENT FOR THE ASSESSMENT YEAR (A.Y) 2010-11 AGAINST THE ITA NO. 9 96/AHD/2014 IN THE CASE OF SHRI SANJAY K. RANA. MISC. APPLIC ATION NO.107/AHD/2017(ARISING OUT OF ITA NO.996/AHD /2014) ITO VS. SHRI SANJAY K. RANA ASST.YEAR 2010-11 - 2 - 2. IN THIS MISC. APPLICATION, IT IS STATED THAT GRO UND OF APPEAL, THE ISSUE REGARDING ADDITION OF RS.23,95,405/- MADE BY THE ASSESSING OFFICER ON ACCOUNT OF DISALLOWANCE U/S.54F HAS NOT BEEN ADJ UDICATED BY THE BENCH ON MERIT. IT IS ALSO MENTIONED IN THE MISC. A PPLICATION THAT KARNATAKA HIGH COURTS JUDGMENT IN THE CASE OF K. R AMCHANDRA RAO HAS NOT BEEN DULY CONSIDERED. 3. WE HAVE GONE THROUGH THE RELEVANT MISC. APPLICAT ION, FILED BY THE DEPARTMENT AND HEARD THE LEARNED DR ON THIS SUBJECT . IN THIS CASE, HONBLE KARNATAKA HIGH COURT WAS PROPERLY CONSIDERE D AND IN THE CASE OF CIT VS. VEGETABLE PRODUCTS LTD. AS WELL AS SUPPO RTED BY SEVERAL DECISIONS OF SUPERIOR COURT HELD THAT IF THERE IS D IFFERENT DECISIONS HAVE BEEN TAKEN BY THE DIFFERENT HIGH COURT ON THE SAME SUBJECT AND THERE IS NO DIRECT JUDGMENT OF JURISDICTIONAL HIGH COURT ON THE SUBJECT MATTER, THEN WHICHEVER JUDGMENT IS IN FAVOUR OF THE ASSESSE E, SHALL PREVAIL. IN THIS CASE, THERE WERE TO DIFFERENT HIGH COURTS ORD ERS WERE CITED BY THE LEARNED A.R. AND D.R. AS PER THE SUPREME COURTS JU DGMENT WE DO NOT FIND ANY APPARENT MISTAKE IN THE ORDER PASSED BY TH E HONBLE ITAT ON 18/10/2016 AND THEREFORE, MISC. APPLICATION IS DISM ISSED. MISC. APPLIC ATION NO.107/AHD/2017(ARISING OUT OF ITA NO.996/AHD /2014) ITO VS. SHRI SANJAY K. RANA ASST.YEAR 2010-11 - 3 - 4. IN THE RESULT, THIS MISC. APPLICATION FILED BY T HE DEPARTMENT IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 14 /07/2017 SD/- SD/- . . ( ) ( ) ( N.K. BILLAIYA ) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 14/07/2017 !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. %&!' / THE APPELLANT 2. (!' / THE RESPONDENT. 3. 67- # # + 8- / CONCERNED CIT 4. # # + 8- (%&) / THE CIT(A)-I, AHMEDABAD. 5. 9:; -67 , # %&. %672 , % / DR, ITAT, AHMEDABAD 6. ;< =, / GUARD FILE. % & / BY ORDER, (9&- - //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 14/07/2017(DICTATION-PAD 1 PAG ES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/07/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S. 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DISPATCH OF THE ORDER