What did the Tribunal hold?

The Tribunal found that the issue was squarely covered by the jurisdictional High Court's judgment in the assessee's own case. Therefore, the Tribunal approved the CIT(A)'s order.

The Assessing Officer appealed against the CIT(A)'s order which allowed the assessee's appeal. The CIT(A) relied on a previous ITAT decision in the assessee's own case and a Gujarat High Court judgment.

What were the issues?

Whether the CIT(A) erred in allowing the assessee's appeal by relying on a binding judicial precedent.

ITO vs Gujarat State Police Housing… | ITAT Ahmedabad 2017

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

ITA No. 460/Ahd/2015 ITO vs. Gujarat State Police Hsg Corpn Assessment year: 2011-2012 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM]

ITA No. 460/Ahd/2015 Assessment year: 2011-12

Income Tax Officer, .......…………......Appellant Ward-2, Gandhinagar Vs.

Gujarat State Police Housing Corporation .......................Respondent Civil Supplies Corporation Building, CH Road, Sector – 10/A, Gandhinagar [PAN : AAACG 5532 C]

Appearances by: Dr Banwarilal for the appellant SN Divetia for the respondent

Date of concluding the hearing : 23.10.2017 Date of pronouncing the order : 23.10.2017

O R D E R Per Pramod Kumar, AM: 1. By way of this appeal, the Assessing Officer has challenged correctness of the order dated 22.12.2014, passed by the CIT(A), on the following ground:

“The Ld. CIT(A) has erred in the law and on facts allowed the appeal of the assessee relying on the decision of the Hon’ble ITAT in assessee’s own case for AY 2010-11 and decision of the Gujarat High Court in the case of Gujarat Urban Development Corporation Ltd.”

As evident from a plain reading of the above ground of appeal, it is an undisputed position that the issue in appeal is squarely covered, in favour of the assessee, by Hon’ble jurisdictional High Court’s judgment in assessee’s own case for the Assessment Year 2010-11. Learned CIT(A), in his impugned order, has set out extracts from the Hon’ble High Court’s judgment, as also the decision of this Tribunal which was so upheld by their Lordships.

Learned representatives fairly do not dispute the above position.

ITA No. 460/Ahd/2015 ITO vs. Gujarat State Police Hsg Corpn Assessment year: 2011-2012 Page 2 of 2 4. In view of the above discussions, as also bearing in mind entirety of the case, we see no infirmity in the stand of the CIT(A) in the impugned order and in his following the binding judicial precedent. We, therefore, approve his order and decline to interfere in the matter.

In the result, appeal is dismissed. Pronounced in the open court today on the 23rd October, 2017.

Sd/- Sd/-

S S Godara Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 23rd day of October, 2017 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad

Date of dictation: .......two pages manuscripts of Hon’ble AM attached...23.10.2017 2. Date on which the typed draft is placed before the Dictating Member: ... 23.10.2017........ 3. Date on which the approved draft comes to the Sr. P.S./P.S.: .... 23.10.2017... . 4. Date on which the fair order is placed before the Dictating Member for Pronouncement:…. 23.10.2017.. 5. Date on which the file goes to the Bench Clerk : .. 24.10.2017.... 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: ……

THE ITO, WARD-2, GANDHINAGAR vs. GUJARAT STATE POLICE HOUSING CORPORATION LTD., GANDHINAGAR

What did the Tribunal hold?

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