The Green Environment Services Co.Op.Society Ltd.,, Ahmedabad v. The ACIT, Circle-6,, Ahmedabad

ITA 2891/AHD/2013 | 2010-2011
Pronouncement Date: 30-09-2016 | Result: Dismissed

Appeal Details

RSA Number 289120514 RSA 2013
Assessee PAN AAAAT1191N
Bench Ahmedabad
Appeal Number ITA 2891/AHD/2013
Duration Of Justice 2 year(s) 9 month(s) 21 day(s)
Appellant The Green Environment Services Co.Op.Society Ltd.,, Ahmedabad
Respondent The ACIT, Circle-6,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 30-09-2016
Date Of Final Hearing 15-09-2016
Next Hearing Date 15-09-2016
Assessment Year 2010-2011
Appeal Filed On 09-12-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE SHRI S. S. GODARA JUDICIAL MEMBER AND SHRI MANISH BORAD ACCOUNTANT MEMBER. ITA. NO. 2891/AHD/2013 (ASSESSMENT YEAR:2010-11) THE GREEN ENVIRONMENT SERVICES CO.OP. SERVICES LTD. PLOT NO.244-251 PHASE-1 GIDC ESTATE VATVA AHMEDABAD 382445 APPEL LANT VS. THE ACIT CIRCLE-6 AHMEDABAD RESPONDENT PAN: AAAAT1191N / BY ASSESSEE : SHRI J. P. PARIKH A.R. / BY REVENUE : SHRI PRASOON KABRA SR.D.R. /DATE OF HEARING : 15.09.2016 /DATE OF PRONOUNCEMENT : 30 .09.2016 ORDER PER S. S. GODARA JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE CIT(A)-XI AHMEDABADS ORDER DATED 10.1 0.2013 IN CASE NO. CIT(A)-XI/182/ACIT.CIR-6/12-13 AFFIRMING ASSESSING OFFICERS ACTION IN DISALLOWING RS.5 62 272/- CLAIM ED AS REVENUES EXPENDITURE OF COST OF LAND OUT OF SOLID WASTE TANK EXPENSES IN PROCEEDINGS U/S.143(3) OF THE INCOME T AX ACT. ITA NO.2891/AHD/2013 (THE GREEN ENVIRONMENT SERVICE S CO.OP. SERVICES LTD. VS. AC IT) A.Y. 2010-11 - 2 - WE HAVE HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. RELEVANT FACTS ARE IN A VERY NARROW COMPASS. TH E ASSESSEE SOCIETY PROVIDES SERVICES OF DISPOSAL OF A FFLUENT AND WASTE GENERATED BY INDUSTRIAL UNITS IN AND AROUND V ATVA AREA. IT FILED RETURN ON 27.09.2010 DECLARING INCOME OF RS.37 01 100/-. THE ASSESSING OFFICER FRAMED A REG ULAR ASSESSMENT ON 08.11.2012 DISALLOWING THE IMPUGNED C LAIM OF RS.5 62 272/- RAISED TOWARDS COST OF LAND OUT OF SO LD WASTE TANK EXPENSES. THE CIT(A) FOLLOWS HIS EARLIER ASSE SSMENT YEARS FINDING TO CONFIRM ASSESSING OFFICERS ACTION. 3. LD. DEPARTMENTAL REPRESENTATIVE SHRI PRASOON KA BRA FILES BEFORE US A COPY OF THIS TRIBUNALS COMMON ORDER DA TED 23.05.2014 IN ASSESSEES CASES FOR ASSESSMENT YEARS 2005-06 TO 2008-09 REJECTING THE VERY CLAIM BY HOLDING THAT THE AMOUNT IN QUESTION IS NOT ALLOWABLE AS REVENUE EXPENDITURE . LD. COUNSEL REPRESENTING ASSESSEE FAILS TO POINT OUT AN Y DISTINCTION ON FACTS OR LAW. WE FIND NO REASON TO ADOPT A DIFF ERENT VIEW IN THE IMPUGNED ASSESSMENT YEAR IN THIS BACKDROP OF FA CTS. THE CIT(A)S FINDING UNDER CHALLENGE ARE CONFIRMED. 4. THIS ASSESSEES APPEAL IS DISMISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 30 TH DAY OF SEPTEMBER 2016.] SD/- SD/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 30/09/2016 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- ITA NO.2891/AHD/2013 (THE GREEN ENVIRONMENT SERVICE S CO.OP. SERVICES LTD. VS. AC IT) A.Y. 2010-11 - 3 - / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )* + --. . /0 / DR ITAT AHMEDABAD 1 + 23 / GUARD FILE. BY ORDER / . // . /0