The ITO, Ward-2,, Vapi v. Shri Natwarsinh R. Chauhan, SILVASSA

MA 101/AHD/2010 | 2001-2002
Pronouncement Date: 27-08-2010 | Result: Dismissed

Appeal Details

RSA Number 10120524 RSA 2010
Assessee PAN AAYPC9183G
Bench Ahmedabad
Appeal Number MA 101/AHD/2010
Duration Of Justice 4 month(s)
Appellant The ITO, Ward-2,, Vapi
Respondent Shri Natwarsinh R. Chauhan, SILVASSA
Appeal Type Miscellaneous Application
Pronouncement Date 27-08-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 27-08-2010
Assessment Year 2001-2002
Appeal Filed On 27-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI MAHAVIR SINGH JUDICIAL MEMBER AND SHRI D.C. AGARWAL ACCOUNTANT MEMBER M.A.NO.101/AHD/2010 (ARISING OUT WITH ITA NO.3072/AHD/2007 ASSESSMENT YEAR:2001-02 DATE OF HEARING:27.8.10 DRAFTED:27.8. 10 INCOME TAX OFFICER WARD-2 VAPI V/S . NATWARSINH R CHAAUHAN POP: HOTEL NATRAJ & M/S. JBSQ TKARKHADA SILVASSA PAN NO.AAYPC9183G (ORIGINAL RESPONDENT) (ORIGINA L APPELLANT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI R.K. DHANESTA SR-DR RESPONDENT BY:- SHRI S.N.L. AGARWAL AR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) REVE NUE HAS REQUESTED THAT THE TRIBUNAL HAS WRONGLY DELETED THE DISALLOWANCE O F PROPORTIONATE WAGES OF RS.2 54 628/- AS THE ASSESSING OFFICER HAS MADE THE DISALLOWANCE BY HOLDING THAT THE PROPORTIONATE WAGES EXPENSES AS BOGUS ON ADMISS ION OF SUPERVISOR. 2. WE FIND FROM THE PETITION OF REVENUE THAT IT WAN T TRIBUNAL TO REVIEW ITS DECISION AND THE RELEVANT LINE IN PARA-2 READS AS UNDER:- THE OBSERVATION & FINDINGS OF THE HONBLE ITAT NEE DS TO BE REVIEWED ON FACTS. HOW WE CAN REVIEW THE FINDINGS WHICH IS NOT WITHIN THE PURVIEW OF RECTIFICATION. EVEN OTHERWISE THERE MAY BE CONTRADICTION WITH THE FIND INGS OF THE ASSESSING OFFICER WHICH IS BOUND TO IN THE GIVEN FACTS AND CIRCUMSTAN CES OF THE CASE AS THE AO HAS MA NO.101/AHD/2010 (A/O ITA NO.3072/AHD/07) ITO WD-2 VAPI V.SH. NATVERSINH R CHAUHAN PAGE 2 NOT GONE INTO THE FACTS BROUGHT BY THE ASSESSEE ON RECORD. ACCORDINGLY THIS MA OF THE REVENUE FILED BY ASSESSING OFFICER IS WITHOUT A NY BASIS AND IN COMPLETE DISREGARD TO JUDICIAL PRECEDENCE THE SAME IS DISMI SSED. 4. IN THE RESULT REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 27/ 08/2010 SD/- SD/- (D.C.AGARWAL) (MAHA VIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD DATED : 27/08/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VALSAD 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD