ACIT 17(3), MUMBAI v. SHAHZAD LOOKMAN QADIR, MUMBAI

ITA 5321/MUM/2009 | 2006-2007
Pronouncement Date: 11-03-2011 | Result: Dismissed

Appeal Details

RSA Number 532119914 RSA 2009
Assessee PAN AAAPQ1396D
Bench Mumbai
Appeal Number ITA 5321/MUM/2009
Duration Of Justice 1 year(s) 5 month(s) 25 day(s)
Appellant ACIT 17(3), MUMBAI
Respondent SHAHZAD LOOKMAN QADIR, MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 11-03-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 11-03-2011
Date Of Final Hearing 08-03-2011
Next Hearing Date 08-03-2011
Assessment Year 2006-2007
Appeal Filed On 16-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI VIJAY PAL RAO JM ITA NO.5321/MUM/2009 : ASST.YEAR 2006-2007 THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 17(3) MUMBAI. VS. SHRI SHAHZAD LOOKMAN QADIR C/O.PRESTO INDUSTRIES YUSUF MANZIL GROUND FLOOR 314 SIR J.J.ROAD BYCULLA BRIDGE MUMBAI-400 008 PAN :AAAPQ1396D. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.SONGATE RESPONDENT BY : SHRI M.SUBRAMANIAN O R D E R PER R.S.SYAL AM : THIS APPEAL BY THE REVENUE ARISES OUT OF THE ORDER PASSED BY THE CIT(A) ON 27.07.2009 IN RELATION TO ASSESSMENT YEAR 2006-2007 . 2. THE ONLY ISSUE RAISED IN THIS APPEAL IS AGAINST THE DELETION OF ADDITION OF RS.4 09 079 WHICH WAS CLAIMED AS EXEMPT U/S.10A AND FOR WHICH THE A.O. MADE SEPARATE ADDITION U/S.69C. 3. AT THE VERY OUTSET THE LEARNED COUNSEL FOR THE A SSESSEE CONTENDED THAT SIMILAR ADDITION WAS MADE BY THE ASSESSING OFFICER IN THE I MMEDIATELY PRECEDING YEAR I.E. 2005-2006 AND THE TRIBUNAL VIDE ITS ORDER DATED 11. 01.2010 IN ITA NO.4206/MUM/ 2008 HAS UPHELD THE DELETION OF ADDITION BY THE LEA RNED CIT(A). COPY OF THE SAID ORDER WAS PLACED ON RECORD. THE LEARNED DEPARTMENTA L REPRESENTATIVE FAIRLY CONCEDED THAT THE FACTS AND CIRCUMSTANCES OF THE YE AR IN QUESTION ARE SIMILAR TO THOSE ALREADY CONSIDERED AND DECIDED BY THE TRIBUNA L IN THE IMMEDIATELY PRECEDING YEAR. ITA NO.5321/MUM/2009 SHRI SHAHZAD LOOKMAN QADIR. 2 4. FROM PARA NO. 15 OF THE IMPUGNED ORDER IT I S NOTED THAT THE LD. FIRST APPELLATE AUTHORITY HAS SPECIFICALLY REFERRED TO HIS DECISION IN A.Y. 2005-06 ON THIS ISSUE WHILE DELETING THE ADDITION. SINCE IT HAS BEEN AD MITTED BY BOTH THE SIDES THAT THE FACTS AND CIRCUMSTANCES OF THE INSTANT YEAR ARE MUT ATIS MUTANDIS SIMILAR TO THOSE OF THE PRECEDING YEAR ALREADY DECIDED BY THE TRIBUNA L RESPECTFULLY FOLLOWING THE PRECEDENT WE UPHOLD THE IMPUGNED ORDER ON THIS SCO RE. 5. IN THE RESULT THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 11 TH DAY OF MARCH 2011 . SD/- SD/- (VIJAY PAL RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 11 TH MARCH 2011. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXVII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.