The Green Environment Services Co.Op. Services Ltd. v. The ACIT, Circle-6, Ahmedabad
[Citation -2016-LL-0930-186]

Citation 2016-LL-0930-186
Appellant Name The Green Environment Services Co.Op. Services Ltd.
Respondent Name The ACIT, Circle-6, Ahmedabad
Court ITAT-Ahmedabad
Relevant Act Income-tax
Date of Order 30/09/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags regular assessment • cost of land
Bot Summary: CIT(A)-XI/182/ACIT.Cir-6/12-13, affirming Assessing Officer s action in disallowing Rs.5,62,272/- claimed as Revenue s expenditure of cost of land out of solid waste tank expenses, in proceedings u/s.143(3) of the Income Tax Act. It filed return on 27.09.2010 declaring income of Rs.37,01,100/-. The Assessing Officer framed a regular assessment on 08.11.2012 disallowing the impugned claim of Rs.5,62,272/- raised towards cost of land out of sold waste tank expenses. The CIT(A) follows his earlier assessment year s finding to confirm Assessing Officer s action. Ld. Departmental Representative, Shri Prasoon Kabra files before us a copy of this tribunals common order dated 23.05.2014 in assessee s cases for assessment years 2005-06 to 2008-09 rejecting the very claim by holding that the amount in question is not allowable as Revenue expenditure. Ld. counsel representing assessee fails to point out any distinction on facts or law. We find no reason to adopt a different view in the impugned assessment year in this backdrop of facts.


IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER. ITA. No. 2891/Ahd/2013 (Assessment Year:2010-11) Green Environment Services Co.Op. Services Ltd., Plot No.244-251, Phase-1, GIDC Estate, Vatva, Ahmedabad 382445 Appellant Vs. ACIT, Circle-6, Ahmedabad Respondent PAN: AAAAT1191N /By Assessee : Shri J. P. Parikh, A.R. /By Revenue : Shri Prasoon Kabra, Sr.D.R. Date of Hearing : 15.09.2016 /Date of Pronouncement : 30 .09.2016 ORDER PER S. S. GODARA, JUDICIAL MEMBER This assessees appeal for assessment year 2010-11 arises against CIT(A)-XI, Ahmedabad s order dated 10.10.2013 in case no. CIT(A)-XI/182/ACIT.Cir-6/12-13, affirming Assessing Officer s action in disallowing Rs.5,62,272/- claimed as Revenue s expenditure of cost of land out of solid waste tank expenses, in proceedings u/s.143(3) of Income Tax Act. ITA No.2891/Ahd/2013 (The Green Environment Services Co.Op. Services Ltd. vs. AC IT) A.Y. 2010-11 -2- We have heard both parties. Case file perused. 2. Relevant facts are in very narrow compass. assessee society provides services of disposal of affluent and waste generated by industrial units in and around Vatva area. It filed return on 27.09.2010 declaring income of Rs.37,01,100/-. Assessing Officer framed regular assessment on 08.11.2012 disallowing impugned claim of Rs.5,62,272/- raised towards cost of land out of sold waste tank expenses. CIT(A) follows his earlier assessment year s finding to confirm Assessing Officer s action. 3. Ld. Departmental Representative, Shri Prasoon Kabra files before us copy of this tribunals common order dated 23.05.2014 in assessee s cases for assessment years 2005-06 to 2008-09 rejecting very claim by holding that amount in question is not allowable as Revenue expenditure. Ld. counsel representing assessee fails to point out any distinction on facts or law. We find no reason to adopt different view in impugned assessment year in this backdrop of facts. CIT(A) s finding under challenge are confirmed. 4. This assessees appeal is dismissed. [Pronounced in open Court on this 30th day of September, 2016.] Sd/- Sd/- (MANISH BORAD) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 30/09/2016 True Copy S.K.SINHA Copy of Order Forwarded to:- ITA No.2891/Ahd/2013 (The Green Environment Services Co.Op. Services Ltd. vs. AC IT) A.Y. 2010-11 -3- 1. Revenue 2. Assessee 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order Green Environment Services Co.Op. Services Ltd. v. ACIT, Circle-6, Ahmedabad
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