ITO, Meerut v. Shri Zahiruddin, Meerut

ITA 261/DEL/2011 | 1988-1989
Pronouncement Date: 22-12-2011 | Result: Dismissed

Appeal Details

RSA Number 26120114 RSA 2011
Bench Delhi
Appeal Number ITA 261/DEL/2011
Duration Of Justice 11 month(s) 5 day(s)
Appellant ITO, Meerut
Respondent Shri Zahiruddin, Meerut
Appeal Type Income Tax Appeal
Pronouncement Date 22-12-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted I
Tribunal Order Date 22-12-2011
Date Of Final Hearing 22-12-2011
Next Hearing Date 22-12-2011
Assessment Year 1988-1989
Appeal Filed On 17-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I NEW DELHI) BEFORE SHRI U.B.S. BEDI JUDICIAL MEMBER AND SHRI B.K. HALDAR ACCOUNTANT MEMBER I.T.A. NO.253 TO 257/DEL/2011 ASSESSMENT YEAR : 1988- 89 TO 1993-94 ITO SHRI WAHEEDUDDIN S/O WARD-2 (1) LATE SHRI RAMJAN KHAN MEERUT. V. R/O TARAPURI NR.ROSHAN BRICKS SUPPLIER BURAFKHANA LISARI GATE MEERUT. AND I.T.A. NO.261TO 265/DEL/2011 ASSESSMENT YEAR: 1988-89 TO 1993-94 ITO SHRI ZAHIRUDDIN S/O WARD-2 (1) LATE SHRI RAMJAN KHAN MEERUT. V. H.NO.140 FIROZ NAGAR GHANTEY WALI GALI NEAR HUQ BHOG ATTA MEERUT. (APPELLANT) (RESPONDENT) APPELLANT BY : ANUSHA KHURANA SR. DR.& SHRI AK MONGA SR. DR. RESPONDENT BY : SHRI ABDUL WAHAB ADVOCATE. ORDER PER BENCH: THESE ARE TEN APPEALS FILED BY THE REVENUE AGAINST THE CONSOLIDATED ORDER OF LD CIT(A) MEERUT DATED 29.10. 2010 FOR ASSESSMENT YEARS 1988-89 TO 1993-94 IN THE CASE OF RESPECT IVE ASSESSEES. ITA NO253 TO 257 TO 261-265/DEL/11 2 2. AS THE FACTS AND CIRCUMSTANCES OF THE CASE ARE SIMILAR AND THE GROUNDS RAISED BY THE REVENUE ARE IDENTICAL IN ALL TH ESE CASES FOR THE SAKE OF CONVENIENCE THESE ARE DISPOSED OFF BY THIS COMM ON ORDER. 3. THE GROUNDS TAKEN BY THE REVENUE IN ALL THESE APPE ALS ARE IDENTICAL AND THE GROUNDS TAKEN IN THE CASE OF SHRI Z AHIRUDDIN FOR ASSESSMENT YEAR 1988-89 ARE REPRODUCED HEREUNDER:- 1. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD CIT(A) HAS ERRED IN LAW AND ON FACTS IN DIRECTING THE ASSESSING OFFICER TO ADOPT THE RATE OF COST OF ACQUISITION AT ` .20/- PER SQ.YD. IGNORING THE STAND OF THE ASSESSING OFFICER WHO ADOPTED THE RATE AT `.12/- PER SQ.YD. 2. WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE THE LD CIT(A) HAS ERRED IN LAW AND ON FACTS IN DIRECTING TO EXCLUDE THE AMOUNT COMPUTING INTEREST IGNORING THAT THE ADJ-IV MEERUT ON WHOSE ORDER THE INTEREST WAS ALLOWED OBSERVED THAT THE INTEREST WILL BE ALLOWED ON THE ENTIRE AMOUNT OF COMPENSATION ADDITIONAL COMPENSATION AND SOLATIUM PUT TOGETHER AND ALSO IGNORI NG THAT THE INTEREST PERTAINS TO THE PERIOD FROM 26.8.87 TO 1 9.3.92 WHEREAS THE CIVIL APPEAL IS DATED 1995. 3. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE ORDE R OF THE CIT(A) MAY BE ASIDE AND THAT OF THE ASSESSING OFFICER R ESTORED. 4. AT THE TIME OF HEARING LD AR FOR THE ASSESSEE CONTE NDED THAT THE ISSUES RAISED BY THE REVENUE IN ALL THESE CASES ARE SQU ARELY COVERED BY THE FOLLOWING ORDERS OF THE JURISDICTIONAL TRIBUNAL. 1. I.T.A. NOS.1104 TO 1106/DEL/1996 IN THE CASE OF MR. A LLAUDDIN & OTHERS DATED 16.54.2002. ITA NO253 TO 257 TO 261-265/DEL/11 3 2. I.T.A. NOS.243 TO 247/DEL/2011 AND I.T.A. NOS. 266 TO 270/DEL/2011 IN THE CASE OF SHRI SAIFUDDIN & OTHERS D ATED 22.3.2011. 3. I.T.A. NOS.248 TO 252/DEL/2011 IN THE CASE OF NAEEMUD DIN DATED 25.3.2011. COPIES OF THE SAID ORDERS HAVE BEEN FURNISHED BY THE L D AR FOR THE ASSESSEE. 5. THE LD DRS RELIED ON THE ORDERS OF THE ASSESSING OFFI CER. HOWEVER THE CONTENTION OF THE LD AR FOR THE ASSESSEE T HAT THE ISSUES INVOLVED IN THE PRESENT CASES ARE SQUARELY COVERED BY THE ABOVE ORDERS OF THE JURISDICTIONAL TRIBUNAL HAS NOT BEEN DISP UTED BY THEM. 6. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD. WE HAVE ALSO GONE THROUGH THE CASE LAWS RELIED BY THE LD AR FOR TH E ASSESSEE. WE FIND THAT THE ISSUES RAISED BY THE REVENUE ARE SQUARELY COVERED AGAINST IT BY THE ORDERS OF JURISDICTIONAL TRIBUNAL MENTIONED SUPRA. IN THIS VIEW OF THE MATTER WE DISMISS ALL THE APPEALS FILED BY THE REVENUE. 7. IN THE RESULT ALL THE APPEALS FILED BY THE REVENU E ARE DISMISSED. 8. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE O F HEARING I.E. 22 ND DECEMBER 2011. SD/- SD/- (U.B.S. BEDI) (B.K. HAL DAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 22.12.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. (ITAT NEW DELHI). ITA NO253 TO 257 TO 261-265/DEL/11 4