Adani Enterprises Ltd., Ahmedabad V. The DCIT,Circle-1, Ahmedabad

ITA 1474/AHD/2013

• Counselvise Citation: 147420514 RSA 2013
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-09-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 17-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R I PATEL

Judgement Text

ITA NO . 1474 /AHD/ 20 1 3 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND KUL BHARAT JM] ITA NO. 1474 / AHD / 2 0 1 3 ASSESSMENT YEAR: 200 7 - 08 ADANI ENTERPRISES LTD. , ....... .. . ..... APPELLANT ADANI HOUSE , NR. MITHAKHALI SIX ROADS, NAVANGPURA, AHMEDABAD. [PAN A A BCA 2804 L ] VS. DEPUTY COMMISSIONER OF INCOME TAX , .......... ..................RESPONDENT CIRCLE - 1, AHMEDABAD. APPEARANCES BY: URVASHI S H ODHAN FOR THE APPELLANT R.I. PATEL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 21 ST , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 21 ST , 2015 O R D E R PER PRAMOD KUMAR AM: 1. IN THIS CASE THE DIFFERENCE AROSE BETWEEN THE MEMBERS OF THE DIVISION BENCH HEARING THIS APPEAL. THEREFORE, THE MATTER WAS REF ERRED TO THE OPINION OF THE LD. THIRD MEMBER. THE LD. THIRD MEMBER HAS AGREED WITH THE VIEW TAKEN BY THE LD. ACCOUNTANT MEMBER. THEREFORE, IN VIEW OF THE MAJORITY DECISION, THE A SSESSEE SUCCEEDS IN ITS APPEAL. 2. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF SEPTEMBER, 2015. SD/ - SD/ - KUL BHARAT PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 2 1 ST DAY O F SEPTEMBER , 2015 ITA NO . 1474 /AHD/ 20 1 3 ASSESSMENT YEAR: 2 0 0 7 - 08 PAGE 2 OF 2 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHE S, AHMEDABAD