The Income Tax Officer, Ward-4(1)(1), Ahmedabad V. The Shalin Infrastructure Pvt. Ltd., Ahmedabad

MA 258/AHD/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3496 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 21-04-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 26-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: TDS
• Section: 15; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 2 5 8/ A h d /2 01 8 ( I n I TA N o . 2 88 1/ A hd/ 2 0 15 ) (A s se s s m e n t Y e a r : 2 0 10 - 1 1 ) I T O W ar d- 4( 1) ( 1 ) , A h m e da b ad V s . The S ha li n I nf r a s t r uc t ur e Pv t. Lt d . , C - 1 0 2, S hiv a l ik B u s i nes s C e nt r e , O pp. Ke ns vil le G o l f Ac a d e m y, B / h. R aj p at h Cl u b , S. G . Hi g h w a y, Ah me da b ad - 38 0 0 54 [ P A N N o. A A B C D 5 22 8P ] (Appellant) .. (Respondent) Appellant by : Shri V. K. Singh, Sr. DR Respondent by : Shri S. N. Divatia, A.R. D a t e o f H e a r i n g 22/04/2022 D a t e o f P r o n o u n c e m e n t 20/07/2022 O R D E R PER Ms. MADHUMITA ROY - JM: We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 2. The Revenue has filed this instant appeal seeking to recall the order dated 28.03.2018 passed by the Coordinate Bench. The case of the Revenue is this that the assessee did not disclose the rent income of Rs. 7,67,250/- in its P & L Account and the rent income has not been disclosed in the Return of Income against TDS claimed. However, records revealed that the assessee has duly shown the said rental income in the financial statement in the year under consideration and has rightly claimed TDS and therefore, we do not find any error apparent in passing - 2 - MA No.258/Ahd/2018(In ITA No.2881/A/15) ITO vs. The Shalin Infrastructure Pvt. Ltd. Asst.Year – 2010-11 orders by directing the Ld. AO to frame consequential computation as per law. Revenue’s application is, therefore, found to be devoid of any merit and thus, dismissed. 3. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 20/07/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/07/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/07/22 2. Date on which the typed draft is placed before the Dictating Member 15/07/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 19 /07/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 20/07/2022 7. Date on which the file goes to the Bench Clerk 21/07/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................