The ITO, Ward-1(3),, Ahmedabad v. Corona Remedies Pvt. Ltd.,, Ahmedabad

ITA 1734/AHD/2015 | 2010-2011
Pronouncement Date: 30-11-2017 | Result: Dismissed

Appeal Details

RSA Number 173420514 RSA 2015
Assessee PAN AACCC5173F
Bench Ahmedabad
Appeal Number ITA 1734/AHD/2015
Duration Of Justice 2 year(s) 5 month(s) 18 day(s)
Appellant The ITO, Ward-1(3),, Ahmedabad
Respondent Corona Remedies Pvt. Ltd.,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 30-11-2017
Assessment Year 2010-2011
Appeal Filed On 12-06-2015
Judgment Text
- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI S.S. GODARA JUDICIAL MEMBER AND SHRI MANISH BORAD ACCOUNTANT MEMBER ./ ITA NO.1734/AHD/2015 / ASSTT. YEAR: 2010-11 ITO WARD-1(3) AHMEDABAD. VS. CORONA REMEDIES P.LTD. BLOCK-C MANDEAL BUSINESS PARK NR.GURU GOVIND GURUDWARA S.G. HIGHWAY THALTEJ AHMEDABAD 380 059. PAN: AACCC 5173 F / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI V.K. SINGH SR.DR ASSESSEE BY : SHRI DIPAK SONI AR ! / DATE OF HEARING : 05/11/2017 '#$ ! / DATE OF PRONOUNCEMENT: 30 /11/2017 %& / O R D E R PER S.S.GODARA JUDICIAL MEMBER: THIS REVENUES APPEAL FOR ASSTT.YEAR 2010-11 IS AGA INST LD.CIT(A)-1S AHMEDABAD ORDER DATED 11.3.2015 PASS ED IN CASE NO.CIT(A)-VI/WD.1(3)/35/2013-14 IN PROCEEDING UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 (IN SHORT THE A CT). 2. REVENUES SOLITARY SUBSTANTIAL GROUND RAISED IN THIS CASE SEEKS TO REVERSE THE LD.CIT(A)S ACTION IN DELETING DISALLOWANCE/ ITA NO.1734/AHD/2015 2 ADDITION OF RS.62 64 038/- BEING DIFFERENCE OF RE-A LLOCATION MADE BY AO IN ASSESSMENT ORDER DATED 22.3.2013 FOR THE P URPOSE OF RE- DETERMINING ITS DEDUCTION CLAIMED UNDER SECTION 80I C OF THE ACT. 3. IT EMERGES AT THE OUTSET THAT LD.CIT(A)S RELEVA NT FINDING IN PAGE NO.13 PARA-(E) NOWHERE CHALLENGES THE ABOVE DISALLOWANCE/ADDITION ARISEN FROM RE-ALLOCATION OF EXPENSES. THE LD.CIT(A) HAS CONFIRMED THE AOS ACTION RATHER THAN TO ACCEPT ASSESSEES ARGUMENTS REGARDING THE SAID ISSUE. THE LD.DR FAILS TO REBUT THIS CLINCHING FACT. WE THEREFORE FIND THE I NSTANT APPEAL TO BE ENTIRELY MISCONCEIVED. THIS REVENUES APPEAL IS ACCORDINGLY DISMISSED. 4. IN THE RESULT APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE COURT ON 30 TH NOVEMBER 2017. SD/- SD/- (MANISH BORAD) ACCOUNTANT MEMBER (S.S.GODARA) JUDICIAL MEMBER