HOEC (Bordahl) India Limited, Baroda V. The CIT-II, Baroda

ITA 1700/AHD/2014

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8910 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-06-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1700/AHD/2014 ( / ASSESSMENT YEAR : 2009-10) HOEC (BARDAHL) INDIA LTD. HOEC HOUSE TANDALJA ROAD OLD PADRA ROAD BARODA 390 020 / VS. THE CIT-II BARODA 390 015 # ./ ./ PAN/GIR NO. : AAACH 5324 F ( #& / APPELLANT ) .. ( '#& / RESPONDENT ) #&( / APPELLANT BY : SHRI PARIN SHAH, AR '#& )( / RESPONDENT BY : SHRI JAMES KURIAN, ADDL.CIT *+ ), / DATE OF HEARING 24/03/017 -./0 ), / DATE OF PRONOUNCEMENT 29/ 03 /2017 / O R D E R PER PRADIP KUMAR KEDIA, AM: THE PRESENT APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX-I, DATED 28/01/2014 REL ATING TO ASSESSMENT YEAR ASSESSMENT YEAR (AY) 2008-09 PASSED UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT ). ITA NO. 1700/AH D/2014 HOEC (BARDAHL) INDIA LTD. VS. CIT ASST.YEAR 2009-10 - 2 - 2. AT THE TIME OF HEARING OF APPEAL, THE ASSESSEE P LACED ON RECORD A COPY OF ASSESSMENT ORDER PASSED FOR AY 2009-10 DATE D 10/02/2015. IN THE LIGHT OF THE SAID ASSESSMENT ORDER, ASSESSEE S EEKS PERMISSION TO WITHDRAW THE CAPTIONED APPEAL. THE LD. DEPARTMENTA L REPRESENTATIVE DID NOT RAISE ANY OBJECTION ON BEHALF OF REVENUE. ACCORDINGLY, WE ARE GRANTING THE PRAYER OF THE ASSESSEE. THUS, WE DISMI SS THE APPEAL OF THE ASSESSEE AS HAVING BEEN WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 29 / 03 /2017 SD/- SD/- ( ) ( ) ( MAHAVIR PRASAD ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 29 / 03 /2017 4..*,.*../ T.C. NAIR, SR. PS ITA NO. 1700/AH D/2014 HOEC (BARDAHL) INDIA LTD. VS. CIT ASST.YEAR 2009-10 - 3 - !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. #& / THE APPELLANT 2. '#& / THE RESPONDENT. 3. 567, 8, / CONCERNED CIT 4. 8, ( ) / THE CIT(A)-I, BARODA 5. 9:;,*67 , 67 0 , 5 / DR, ITAT, AHMEDABAD 6. ;<+ / GUARD FILE. / BY ORDER, '9,, //TRUE COPY // / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 24.3.2017 (WITHDRAWN CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.3.2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.29.3.17 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 29.3.17 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER