Gujarat Ecology Commission, Gandhinagar v. The Income tax Officer,TDS,, Gandhinagar

ITA 2305/AHD/2011 | 2008-2009
Pronouncement Date: 30-03-2012 | Result: Allowed

Appeal Details

RSA Number 230520514 RSA 2011
Assessee PAN AAALG0819M
Bench Ahmedabad
Appeal Number ITA 2305/AHD/2011
Duration Of Justice 6 month(s) 18 day(s)
Appellant Gujarat Ecology Commission, Gandhinagar
Respondent The Income tax Officer,TDS,, Gandhinagar
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 30-03-2012
Date Of Final Hearing 07-03-2012
Next Hearing Date 07-03-2012
Assessment Year 2008-2009
Appeal Filed On 12-09-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE SHRI A.K.GARODIA ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER ITA NO.2305 2306 & 2307/AHD/2011 ASSESSMENT YEARS :2008-09 TO 2010-11 GUJARAT ECOLOGY COMMISSION BLOCK NO.18 FIRST FLOOR UDYOG BHAVAN SECTOR-11 GANDHINAGAR 382011 PAN NO.AAALG0819M V/S . INCOME TAX OFFICER TDS GANDHINAGAR (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI JAYARAMAN AR / BY REVENUE SHRI VINOD TANWANI SR-DR /DATE OF HEARING 07-03-2012 /DATE OF PRONOUNCEMENT 30-03-2012 O R D E R PER KUL BHARAT JUDICIAL MEMBER:- THESE ARE THREE APPEALS FILED BY THE ASSESSEE DIREC TED AGAINST THE COMMON ORDER PASSED BY LD. COMMISSIONER OF INCOME-TAX (APP EALS)-XXI AHMEDABAD DATED 21-06-2011 FOR THE ASSESSMENT YEARS 2008-09 TO 2010 -11. ITA NO.2305 2306 & 2307/AHD/2011. 2. THE ASSESSEE HAS TAKEN IDENTICAL ADDITIONAL GROU NDS IN ALL THE APPEALS AS REPRODUCED HEREIN BELOW :- 1. THE PAYMENTS OF GRANT MADE TO COMMUNITY BASED O RGANISATIONS (CBOS) MUST NOT BE CONSIDERED AS PAYMENT TO CONTRACTORS FA LLING U/S. 194C(1) OF THE INCOME TAX ACT 1961. 2. THE ORDER OF CIT(APPEALS) AMOUNTS TO EX-ARTE NOT HAVING GIVEN SUFFICIENT OPPORTUNITY TO THE APPELLANT. THIS IS SO SINCE ALL THE EVIDENCES REQUIRED WERE PLACED BEFORE THE LEARNED CIT(APPEALS) IN THE FACT S FORMING PART OF PLAINT. ITA NO.2305-07/AHD/2011 A.YS 08-09 TO 10-11 GUJARAT ECOLOGY COMMISSION V. ITO TDS GNG PAGE 2 3. THE ORDER OF THE LEARNED CIT(APPEALS) HAS SUMMA RILY REJECTED THE APPELLANT PLEA THAT MONIES ARE NOT PAID TO CONTRACT ORS BUT ARE IN THE NATURE MONIES PAID AS GRANT/GRANT IN AID TO THE CBOS. 4. THE ORDER OF THE LEARNED CIT(APPEALS) HAS OVERLO OKED ALL THE ACTIVITIES ARE DEPARTMENTAL/CARRIED ON BY APPELLANT THEMSELVES AND NOT ENTRUSTED TO CONTRACTORS AS CONSTRUED. BASED ON THE ABOVE SAID ADDITIONAL GROUNDS ADDITIO NAL EVIDENCES AND FACTS THE APPELLANT PRAYS FOR SETTING ASIDE THE ORDER UND ER SECTION 201(1) AND SECTION 201(1A) AND GRANT NATURAL JUSTICE TO THE AP PELLANT. 3. AFTER HEARING THE RESPECTIVE REPRESENTED PARTIES AND PERUSING THE RECORDS AND THE ORDERS PASSED BY THE AUTHORITIES BELOW. LD. SR- DR RAISED NO OBJECTION IF THE ADDITIONAL GROUNDS OF THE ASSESSEE ARE ADMITTED. IN VIEW OF THE ADMISSION OF THE ADDITIONAL GROUNDS THE CASE IS REQUIRED TO BE ADJU DICATED AFRESH IN THE INTEREST OF PRINCIPLE OF NATURAL JUSTICE WE HEREBY SET ASIDE T HE IMPUGNED ORDER OF LD. CIT(A) AND DIRECT HIM TO ADJUDICATE UPON THE MATTER AFRESH AFTER AFFORDING OPPORTUNITY OF HEARING THE PARTIES AS PER LAW. 4. IN THE RESULT APPEALS FILED BY THE ASSESSEE ARE AL LOWED FOR STATISTICAL PURPOSES AS INDICATED ABOVE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD *DKP - 30/03/2012 !'# $ % & & & & '(()*+ '(()*+ '(()*+ '(()*+ ! * ! * ! * ! * / COPY OF ORDER FORWARDED TO:- 1. !+.) /0 / APPELLANT 2. '12/0 / RESPONDENT 3. $(3 2 24 / CONCERNED CIT 4. 2 24- !+.) / CIT (A) 5. *7 8.2 '(((3 2 !+.).2 !(3 !'# $ / DR ITAT AHMEDABAD 6. 8 ;< = >) / GUARD FILE. BY ORDER/ & /TRUE COPY/ ?+/' 2 + . 2 !+.).2 !(3 !'# $ %