AHMEDABAD URBAN DEVELOPMENT AUTHORITY,AHMEDABAD vs. THE DY. DIT(EXEMPTION), AHMEDABAD

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ITA 3272/AHD/2014Status: DisposedITAT Ahmedabad13 December 2017AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the jurisdictional High Court's judgment in the assessee's own case rendered the present appeal academic and infructuous. The Departmental Representative did not oppose this submission.

What were the facts?

The assessee appealed against an order passed by the CIT(A) for the assessment year 2010-11. The assessee's counsel submitted that the jurisdictional High Court had decided a similar matter in favor of the assessee.

What were the issues?

Whether the appeal is infructuous in light of a favorable High Court judgment on a similar matter.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH, AHMEDABAD

ITA No. 3272/Ahd/2014 Ahmedabad Urban Development Authority vs DDIT Assessment Year : 2010-11 Page 1 of 2

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] ITA No. 3272/Ahd/2014 Assessment Year: 2010-11

Ahmedabad Urban Development Authority .......…………......Appellant Sardar Vallabhbhai Patel Sankul, Usmanpura, Ashram Road, Ahmedabad – 380 014 [PAN : AAALA 0233 B]

Vs. Deputy Director of Income-tax (Exemption) .......................Respondent Ahmedabad

Appearances by: SN Soparkar & Parin Shah for the assessee VK Singh for the Revenue

Date of concluding the hearing : 13.12.2017 Date of pronouncing the order : 13.12.2017

O R D E R Per Pramod Kumar AM:

1.

By way of this appeal, the assessee appellant has challenged correctness of the order dated 1st October 2014, passed by the CIT(A)-XXI, Ahmedabad, in the matter of order dated 17.10.2013 under section 154 of the Income-tax Act, 1961, for the assessment year 2010-11.

2.

When this appeal was called out for hearing, learned counsel for the assessee fairly submitted that in view of the Hon’ble jurisdictional High Court’s judgment in the case of assessee, i.e. Ahmedabad Urban Development Authority Vs. ACIT, [2017] 396 ITR 323 (Gujarat), wherein the matter has been decided on merits in favour of the assessee, this appeal is wholly academic and infructuous. It is stated that, in this view of the matter and upon recording the facts as such, he has

ITA No. 3272/Ahd/2014 Ahmedabad Urban Development Authority vs DDIT Assessment Year : 2010-11 Page 2 of 2

no objection that the appeal being dismissed as infructuous. Learned Departmental Representative does not oppose this submission of the assessee.

3.

In view of the above discussions, and bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as infructuous. Pronounced in the open court today on the 13th day of December, 2017.

Sd/- Sd/-

S S Godara Pramod Kumar (Judicial Member) (Accountant Member) *bt Ahmedabad, the 13th day of December, 2017

Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order

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