ACIT 12(1), MUMBAI v. LATE SMT. DAHIBEN U PATEL, MUMBAI

ITA 1551/MUM/2012 | 2008-2009
Pronouncement Date: 03-07-2013 | Result: Dismissed

Appeal Details

RSA Number 155119914 RSA 2012
Assessee PAN AAHPP8814C
Bench Mumbai
Appeal Number ITA 1551/MUM/2012
Duration Of Justice 1 year(s) 3 month(s) 29 day(s)
Appellant ACIT 12(1), MUMBAI
Respondent LATE SMT. DAHIBEN U PATEL, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-07-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 03-07-2013
Assessment Year 2008-2009
Appeal Filed On 05-03-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D MUMBAI .. BEFORE SHRI R.S.SYAL AM AND SHRI AMIT SHUKLA JM ITA NO.1551/MUM/2012 : ASST.YEAR 2008-2009 ACIT 12(1) R.NO. 117 IST FLOOR AAYAKAR BHAVAN M.K. MARG. MUMBAI- 400 020 / VS. LATE SMT. DHAHIBEN U PATEL RAHIMTOOLA HOUSE 2 ND FLOOR 7 TH HOMJI STREET FORT MUMBAI. 40001 PAN :AAHPP8814C ( !' / APPELLANT) ( #$ !'/ RESPONDENT) !' / APPELLANT BY : MRS. R.M. MADHAVI #$ !' / RESPONDENT BY : SRI N. A. JAPEE % & ' ( / DATE OF HEARING : 01.07.2013 )*+ ' ( / DATE OF PRONOUNCEMENT : 03.07.2013 ! ' / O R D E R PER R.S.SYAL ( AM) : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 29.12.2011 IN RELATION TO THE ASSESSMENT YEAR 2008- 2009. 2. AT THE VERY THRESHOLD THE LD. COUNSEL FOR THE A SSESSEE CONTENTED THAT THE EXACTLY SIMILAR ISSUE TO THE ONE RAISED IN THE PRESENT APPEAL ABOUT THE COMPUTATION OF CAPITAL GAIN VIS-A-VIS THE INCOME FROM OTHER SOURCES CAME UP FO R ITA NO.1551/MUM/2012. LATE SMT. DHAHIBEN U. PATEL. 2 CONSIDERATION BEFORE THE TRIBUNAL IN THE CASE OF AS SESSEES HUSBAND FOR THE SAME ASSESSMENT YEAR. HE PLACED ON RECORD A COPY OF SUCH ORDER PASSED BY THE TRIBUNAL IN THE CASE OF LATE SRI UMEDBHAI S. PATEL THE HUSBAND OF THE ASSESSEE. VIDE ORDER DATED 06.03.3013 THE TRIBUNAL IN I.T.A. NO. 7621/M/2011 HAS SUSTAINED THE ACTION OF THE LD. CIT(A). THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS FAIR ENOUGH TO CONCEDE THAT THE FACT AND CIRCUMSTANCES I N THE PRESENT APPEAL ARE MUTATIS MUTANDIS SIMILAR TO THOSE IN THE CASE OF ASSESSEES HUSBAND IN RESPECT OF WHICH THE AFORESAID ORDER HAS BEEN PASSED BY THE TRIBUNAL. 3. IN VIEW OF THE RIVAL BUT COMMON SUBMISSIONS IT I S CLEAR THAT THE VIEW TAKEN BY THE LD. CIT(A) ON IDEN TICAL FACTS AND CIRCUMSTANCES IN THE CASE OF ASSESSEES H USBAND FOR SIMILAR ASSESSMENT YEAR HAS BEEN UPHELD BY THE TRIBUNAL. RESPECTFULLY FOLLOWING THE PRECEDENT WE UPHELD THE IMPUGNED ORDER. 4. - . / -0 ' 0 12 IN THE RESULT THE APPEAL IS DISMISSED. ITA NO.1551/MUM/2012. LATE SMT. DHAHIBEN U. PATEL. 3 ORDER PRONOUNCED ON THIS 3 RD DAY OF JULY 2013. ' )*+ 3% 4. 03-07-2013 * ' ;& SD/- SD/- (AMIT SHUKLA) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER 4<& MUMBAI ; 3% 4 DATED : 3 RD JULY 2013. ASHISH ! ' #$%&' ( ')% / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #$ !' / THE RESPONDENT. 3. ( ) / THE CIT 12 MUMBAI. 4. / CIT(A)-23 MUMBAI 5. ?@ ; #%AB ( AB 4<& / DR ITAT MUMBAI 6. ; C D & / GUARD FILE. ! ' / BY ORDER $ ? # //TRUE COPY// */+ ( DY./ASSTT. REGISTRAR) 4<& / ITAT MUMBAI