M S Thdc India Ltd Uttrakhand v. Acit Haridwar

Ita No 1559 Del 2015 1 In The Income Tax Appellate Tribunal Delhi Bench H New Delhi Before Shri G D Agrawal Honble Presiden T Shri K N Chary Judicial Member Ita No 1559 Del 2015 Assessment Year 2010 11 Thdc India Ltd Pragatipuram Bye Pass Road Rishikesh Uttrakhand Aaact 7905 Q Vs Acit Circle Haridwar Haridwar Assessee By Sh B Panda Sr Adv Revenue By Sh Ravi Kant Gupta Sr Dr Order Per K Narsimha Chary J M Assessee Preferred This Appeal Challenging The Orde R Dated 18 12 2014 Passed By The Ld Commissioner Of Income Tax Appeals Dehradun For Short Called As The Ld Ci T A While Sustaining The Additions Made By The Ao While Denyi Ng The Deductions U S 801 A Of The Income Tax Act 1961 Fo R Short Called As The Act Ie In Respect Of The Interest From Employees Other Interest Income Machine Hire Charges Rent Receipt S And Sundry Receipts 2 At The Outset Ld Ar Has Fairly Brought To Our Notice That In Assessees Own Case In Respect Of Assessment Years 2008 09 2009 10 A Coordinate Bench Of This Tribunal Dealt W Ith The Similar Date Of Hearing 26 12 2017 Date Of Pronouncement 2 6 12 2017 Ita No 1559 Del 2015 2 Questions Involved In This Appeal Under Similar Set Offfacts Vide Ita Nos 3956 6457 Del 2012 And By Order Dated 03 03 2015 Negatived The Contentions Of The Assessee In Respec T Of These Four Items Of Additions Ld Dr Also Submits That The F Acts And The Issues Involved In This Appeal Are Very Similar To The Facts And Issues Involved In Ita Nos 3956 6457 Del 2012 An D The Case Of The Assessee Is Squarely Covered By This Order 3 We Have Gone Through The Orders Of The Authoriti Es Below And Also The Common Order Dated 03 03 2015 In Ita N Os 3956 6457 Del 2012 In View Of The Submission Of Either Side That The Facts And The Issues Involved For All The Assessmen T Years 2008 09 To 2010 11 Are Similar We Find That The Findings O F This Tribunal In Assessees Own Case For The Ay 2008 09 And 2009 10 Are Squarely Applicable To These Assessment Years Also And While Respectfully Following The Same We Do Not Find Any Merits In This Appeal The Grounds Of Appeal Are Therefore Dism Issed 4 In The Result The Appeal Of The Assessee Is Dis Missed Order Pronounced In The Open Court On 26 12 2017 Sd Sd G D Agrawal K Narsim Ha Chary President Judicial Member Dated 26 12 2017 Kavita Arora Ita No 1559 Del 2015 3 Copy Forwarded To 1 Appellant 2 Respondent 3 Cit 4 Cit Appeals 5 Dr Itat True Copy Assistant Registrar Itat New Delhi Draft Dictated On 26 12 2017 Draft Placed Before Author 26 12 2017 Draft Proposed Placed Before The Second Member Draft Discussed Approved By Second Member Approved Draft Comes To The Sr Ps Ps 26 12 17 Kept For Pronouncement On 26 12 17 File Sent To The Bench Clerk 27 12 17 Date On Which File Goes To The Ar Date On Which File Goes To The Head Clerk Date Of Dispatch Of Order