Zam Zam Enterprise Pvt. Ltd., Himatnagar V. The CIT-II, Ahmedabad

ITA 1171/AHD/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 9672 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 29-07-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 21-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADIPKUMAR MAJUMDAR SR DR
• Assessee Lawyers: S N SOPARKAR
• Keywords: Opportunity of being heard
• Section: 143(3); 263

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER ./ ././ ./ ITA NO. 1171/AHD/2014 / ASSESSMENT YEAR: 2010-11 ZAM ZAM ENTERPRISE PVT LTD, NR HUSAINY CHOWK, POLO GROUND, HIMATNAGAR PAN : AAACZ 1769 N VS. THE CIT-II, AHMEDABAD / // / (APPELLANT) !' !' !' !' / // / (RESPONDENT) ASSESSEE(S) BY : SHRI S.N. SOPARKAR, AR REVENUE BY : SHRI PRADIPKUMAR MAJUMDAR, SR.DR #$ % &'/ // / DATE OF HEARING : 29/07/2015 () % &' / // / DATE OF PRONOUNCEMENT: 29/07/2015 *+ *+ *+ *+/ // / O R D E R PER G.D. AGRAWAL, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME-TAX, AHMEDABAD-II, AHMEDABAD DATED 18.03.2014, PERTAINING TO ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPR ESENTATIVE OF THE ASSESSEE HAS FILED A LETTER OF ASSESSEE DATED 10.04 .2015 SEEKING PERMISSION FOR WITHDRAWAL OF THE APPEAL, WHICH READS AS UNDER:- DATE: APRIL 10, 2015 TO, HON. INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, 4TH FLOOR, ABHINAV ARCADE, PRITAMNAGAR, ELLISBRIDGE, AHMEDABAD 380006 SIR, ITA NO. 1171/AHD/2014 ZAM ZAM ENTERPRISE PVT LTD VS. CIT AY 2010-2011 2 SUB : WITHDRAWAL - ITA NO 1171/A/2014 ASST YEAR 201 0-11 AGAINST SEC 263 ORDER. IN OUR CASE CIT-2 AHMEDABAD PASSED SEC 263 ORDER VI DE FILE NO CIT- II/ABD/263/3/13-14 SETTING ASIDE ORIGINAL ASSESSMEN T U/S 143(3) DATED 06/10/2010 ON THE BASIS OF INADEQUATE INQUIRY DURIN G ASSESSMENT AND THUS PREJUDICIAL TO THE INTEREST OF REVENUE AND DIRECTED AO TO MAKE ASSESSMENT DE-NOVO WITH PROPER OPPORTUNITY OF BEING HEARD TO A SSESSEE. AGGRIEVED BY SAID ORDER WE HAVE FILED ABOVE APPEAL WITH ITAT AHM EDABAD AND HEARING WHICH IS FIXED FOR HEARING ON 16TH APRIL 2015 AT 'D ' BENCH. PURSUANT TO ABOVE DIRECTION OF CIT 2 AHMEDABAD FRES H ASSESSMENT AND INQUIRY HAS BEEN CARRIED OUT BY JURISDICTIONAL ASSE SSING OFFICER ITO SK WARD 1 HIMMATNAGAR WHO PASSED ORDER U/S 143(3) RWS 263 DATED 05.03.2015 FOR ASST YEAR 2010-11 DE-NOVO NOTIFYING HIS SATISFACTION ON ISSUE OF VERIFICATION AND INQUIRY IN ENTIRETY. CERTIFIED TRUE COPY OF SAID ORDER IS ENCLOSED FOR REFERENCE AND RECORDS. IN VIEW OF ABOVE WE DO NOT HAVE ANY FURTHER GROUND TO BE PERSUADED BEFORE ITAT THEREFORE WE WITHDRAW ABOVE APPEAL AND REQUEST YOUR HON TO DISPOSE OFF ABOVE ITA ACCORDINGLY FOR WHICH ACTION WE SHALL BE THANKFUL TO YOU. THANKING YOU, YOURS FAITHFULLY, ZAM ZAM ENTERPRISE (P) LTD SD/- DIRECTOR ENDS: AS ABOVE CC TO DEPARTMENTAL REPRESENTATIVE- ITAT 'D: BENCH, AHMEDABAD 3. THE LD. DEPARTMENTAL REPRESENTATIVE HAD NO OBJE CTION TO THE WITHDRAWAL OF THE APPEAL OF THE ASSESSEE. 4. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESS EE AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 29 TH JULY, 2015 AT AHMEDABAD. SD/- SD/- (S. S. GODARA) JUDICIAL MEMBER (G.D. AGRAWAL) VICE-PRESIDENT AHMEDABAD; DATED 29/07/2015 BIJU T., PS ITA NO. 1171/AHD/2014 ZAM ZAM ENTERPRISE PVT LTD VS. CIT AY 2010-2011 3 *+ % !&, -*,& *+ % !&, -*,& *+ % !&, -*,& *+ % !&, -*,&/ COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. & #. / CONCERNED CIT 4. #. ( ) / THE CIT(A) 5. ,12 !& , , / D R, ITAT, AHMEDABAD 6. 2 4$ / GUARD FILE . *+# *+# *+# *+# / BY ORDER, TRUE COPY 5 55 5/ // / 6 6 6 6 ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD