ITO (E) Trust Ward-III, V. Dharamshila Cancer Foundation Research Centre,

MA 397/DEL/2010

• Counselvise Citation: [2011] 111 COUNSELVISE.COM (IT) 0400 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 13-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRENDRA KUMAR
• Keywords: Question of law
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH : FRIDAY NEW DELHI) BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRES IDENT AND SHRI A.D. JAIN, JUDICIAL MEMBER M.A. NO.397/DEL./2010 (IN ITA NO.1223/DEL./2008) (ASSESSMENT YEAR : 2005-06) ITO(E), TRUST WARD III, VS. DHARAMSHILA CANCER FO UNDATION NEW DELHI. AND RESEARCH CENTRE, VASUNDHARA ENCLAVE, DELHI. (PAN/GIR NO.AAATD0451G) (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI SALIL AGGARWAL, ADV. REVENUE BY : SHRI AMRENDRA KUMAR, SR.DR ORDER PER A.D. JAIN, JM VIDE ORDER DATED 14.5.2009, THE APPEAL OF THE REVEN UE IN ITA NO.1223/DEL./08 FOR AY 2005-06 WAS DISMISSED. 2. THE LD.DR.DR HAS CONTENDED, REITERATING THE CONT ENTS OF THE PRESENT APPLICATION, THAT GROUND NOS.4 TO 7 TAKEN BY THE DEPARTMENT HAVE REMAINED UNDECIDED. 3. THE LD.COUNSEL FOR THE ASSESSEE, ON THE OTHER HA ND, HAS CONTENDED THAT OUR AFORESAID ORDER DATED 14.5.2009 WAS CHALLENGED BY T HE DEPARTMENT IN APPEAL BEFORE THE HONBLE HIGH COURT; THAT VIDE ORDER DATED 19.7.10 ( COPY PLACED ON RECORD), THE HONBLE HIGH COURT HAS DISMISSED THE APPEAL AND; THAT THERE FORE, NOTHING ELSE NOW SURVIVES. 4. A PERUSAL OF THE AFORESAID HONBLE HIGH COURT OR DER DATED 19.07.10 SHOWS THAT THEIR LORDHIPS HAVE OBSERVED THEREIN THAT THE TRIBU NAL DIRECTED THE AO TO ALLOW THE ASSESSEE TO AVAIL DEDUCTIONS UNDER SECTIONS 11 & 12 OF THE I.T. ACT RELYING UPON ITS OWN EARLIER ORDER, PASSED FOR AY 2002-03. IT HAS ALSO BEEN OBSERVED THAT ANOTHER APPEAL BEARING NO.1416/DEL./09 AGAINST THE SAID ORDER DATE D 27.3.09, PASSED BY THE TRIBUNAL ON THE SAME GROUND WAS DISMISSED BY THE HONBLE HIGH C OURT VIDE ORDER DATED 11.01.10, 2 HOLDING THAT NO SUBSTANTIAL QUESTION OF LAW AROSE F OR CONSIDERATION. IT WAS LASTLY OBSERVED THAT THE ISSUE INVOLVED WAS NO LONGER RES INTEGRA. 4. IT IS THUS SEEN THAT THE MAIN ISSUE UNDER CONTRO VERSY IS THE ACTION OF THE TRIBUNAL IN DIRECTING THE AO TO ALLOW THE BENEFITS OF SECTIO NS 11 & 12 OF THE I.T. ACT TO THE ASSESSEE. THIS ACTION OF THE TRIBUNAL HAS BEEN CON FIRMED BY THE HONBLE HIGH COURT WHILE DISMISSING THE APPEAL FILED BY THE DEPARTMENT . OUR ORDER DATED 14.05.09 STANDS MERGED IN THE SAID HIGH COURT ORDER. 5. AS SUCH, WE FIND NO MERIT IN THE GRIEVANCE SOUGH T TO BE RAISED BY THE DEPARTMENT BY WAY OF THE PRESENT APPLICATION. THE SAME IS, TH EREFORE, REJECTED. 6. IN THE RESULT, THE APPLICATION FILED BY THE DEP ARTMENT IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 18.02.2011. SD/- SD/- (G.E. VEERABHADRAPPA) (A.D.JAIN) VICE PRESIDENT JUDICIAL MEMBER DELHI, DATED : 18.02.2011 SKB COPY FORWARDED TO: 1.APPLICANT 2.RESPONDENT 3.CIT, 4.CIT(A)-XXI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT