M/S BADDI BAROTIWALA NALAGARH DEVELOPMENT AUTHORITY,BADDI vs. ACIT, C-2 (EXEMPTIONS), CHANDIGARH

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ITA 1350/CHANDI/2017Status: DisposedITAT Chandigarh03 May 2018AY 2013-142 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal followed its own previous decision in the assessee's own case for earlier assessment years. The Tribunal held that the assessee is not a State and therefore not immune from tax.

What were the facts?

The assessee appealed an order from the CIT(Appeals) for assessment year 2013-14. The sole issue was whether the assessee, being a State, was immune from tax under Article 289(1) of the Constitution of India.

What were the issues?

The primary issue was whether the assessee qualifies as a 'State' for the purpose of claiming immunity from income tax under Article 289(1) of the Constitution of India.

Which sections of the Income-tax Act were involved?

Article 289(1) of the Constitution of India

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH ‘A’, CHANDIGARH

Before: SHRI SANJAY GARG & SHRI B.R.R. KUMAR

For Appellant: Shri Neeraj Sharma
For Respondent: Shri Gulshan Raj,CIT DR
Hearing: 23.01.2018Pronounced: 23.01.2018

Per Sanjay Garg, Judicial Member :

This appeal has been preferred by the assessee against

the order of Ld. Commissioner of Income Tax (Appeals),

Shimla (hereinafter referred to as ‘CIT(Appeals)’) dated

28.7.2017 relating to assessment year 2013-14.

2.

Though the assessee has taken as many as six

grounds, however, the sole issue raised by the assessee in

this case is as to whether the assessee is a State and thus

immune from tax under Article 289(1) of the Constitution of

India. Both the learned representatives of the parties have

fairly admitted that his issue has been decided against the

assessee in assessee’s own case vide order dated 12.1.2017

passed in ITA Nos.880 & 881/Chd/2014 for assessment

years 2010-11 & 2011-12. The findings given in assessee’s

own case for assessment years 2010-11 & 2011-12 are

squarely applied to this case also. Respectfully, following

the decision of the ITAT Chandigarh Bench in assessee’s

own case in ITA Nos.880 & 881/Chd/2014 relating to

assessment years 2010-11 & 2011-12, the appeal of the

assessee is hereby dismissed.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the Open Court on 23 r d January,

2018.

Sd/- Sd/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 03.05.2018 *Rati* Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR

Assistant Registrar, ITAT, Chandigarh

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