The DCITNavsari Circle,, Navsari v. M/s. Naranlala Ltd.,, Navsari

ITA 1677/AHD/2009 | 1995-1996
Pronouncement Date: 17-03-2011 | Result: Allowed

Appeal Details

RSA Number 167720514 RSA 2009
Assessee PAN AAACN7719C
Bench Ahmedabad
Appeal Number ITA 1677/AHD/2009
Duration Of Justice 1 year(s) 9 month(s) 26 day(s)
Appellant The DCITNavsari Circle,, Navsari
Respondent M/s. Naranlala Ltd.,, Navsari
Appeal Type Income Tax Appeal
Pronouncement Date 17-03-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted A
Tribunal Order Date 17-03-2011
Date Of Final Hearing 17-03-2011
Next Hearing Date 17-03-2011
Assessment Year 1995-1996
Appeal Filed On 22-05-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HON'BLE SHRI G.D.AGRAWAL V.P. & HON BLE SHRI T.K. SHARMA J.M.) I.T.A. NO. 1677 & 1680/AHD/2009 ASSESSMENT YEARS : 1995-96 & 1996-97 DCIT NAVSARI CIRCLE NAVSARI -VS- M/S. NARANLALA LTD. NAVSARI (PAN : AA ACN 7719C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.K.DHANESTA D .R. RESPONDENT BY : SHRI HIMANSHU CHAUHAN O R D E R PER SHRI T.K. SHARMA JUDICIAL MEMBER : THESE TWO APPEALS FILED BY THE REVENUE ARE AGAINST TWO SEPARATE ORDERS DATED 03.03.2009 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS) VALSAD ALLOWING DEDUCTION UNDER SECTION 35AB OF THE I.T. ACT OF RS.14 94 390/ - FOR THE ASSESSMENT YEAR 1995-96 AND RS.13 65 797/- FOR THE ASSESSMENT YEAR 1996-97 EVEN THOUGH THE ASSESSEE HAD NOT DEDUCTED OR PAID TAX THEREON. 2. AT THE TIME OF HEARING BEFORE US BOTH THE REPRE SENTATIVES HAVE CONCEDED THAT CONTROVERSY INVOLVED IN BOTH THESE APPEALS ARE COVERED IN FAVOU R OF THE REVENUE BY THE DECISION OF ITAT A BENCH AHMEDABAD DATED 31.07.2009 IN ASSESSEES OWN CASE IN ITA NOS. 1257 AND 1258/AHD/2009 FOR THE ASSESSMENT YEARS 1997-97 AND 1998-99 RESPECTIVELY. 3. HAVING HEARD BOTH THE SIDES WE HAVE CAREFULLY G ONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE DECISION OF THE TRIBUNAL A B ENCH AHMADABAD IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEARS 1997-97 AND 1998-99 IN ITA NOS . 1257 AND 1258/AHD/2009 ( SUPRA ). ADMITTEDLY FOR BOTH THE ASSESSMENT YEARS UNDER APP EAL THE ASSESSEE COMPANY HAS NOT BE PAID TDS. THEREFORE THE ASSESSEE IS NOT ENTITLED TO DED UCTION UNDER SECTION 35AB OF THE I.T. ACT 1961 FOR BOTH THE ASSESSMENT YEARS. WE THEREFORE REVERSE THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) AND HOLD THAT T HE ADDITION OF RS.14 94 390/- FOR THE 2 ITA NO. 1677&1680-AHD-2009 ASSESSMENT YEAR 1995-96 AND RS.13 65 797/- FOR THE ASSESSMENT YEAR 1996-97 RESPECTIVELY WAS RIGHTLY MADE BY THE ASSESSING OFFICER AND THE SAME IS ACCORDINGLY RESTORED. 4. IN THE RESULT THE APPEALS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.20 11. SD/- SD/- (G.D.AGRAWAL) (T.K. SHARMA) VICE PRESIDENT JUDICIAL MEMBER DATED : 17/03/2011 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED 4) CIT CONCERNED 5) D.R. ITAT AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR ITAT AHMEDABAD TALUKDAR/SR.P.S.