Smt. Shantaben Karsanbhai Patel, Ahmedabad V. The Dy.CIT.,Circle-10, Ahmedabad

ITA 2293/AHD/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6255 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 24-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHAUDHRY
• Assessee Lawyers: S N SOPARKAR
• Section: 244A

Judgement Text

ITA NO.2293/AHD/2009 . ASS ESSMENT YEAR 2001- 02 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH,AH MEDABAD. (BEFORE SHRI D.K. TYAGI & SHRI A. N.PAHUJA) I.T .A. NO.2293/AHD/2009 (ASSESSMENT YEAR 2001- 02) SMT. SHANTABEN KARSANBHAI PATEL, NIRMA HOUSE, ASHRAMROAD, AHMEDABAD. (APPELLANT) VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10, NARAYAN CHAMBERS, ASHRAM ROAD, AHMEDABAD. (RESPONDENT) PAN: AGGPP 2908 J APPELLANT BY : SHRI S.N. SOPARKAR, SR. ADVO CATE. RESPONDENT BY : SHRI M.R. CHAUDHRY, D.R. ( (( ( )/ )/)/ )/ ORDER PER: SHRI D.K. TYAGI,J.M. THIS APPEAL OF THE ASSESSEE HAS BEEN FILED AGAINST THE ORDER OF LD. CIT(A)-XVI, AHMEDABAD DATED 21-5-2009 CHALLENGING T HE ORDER OF LD. CIT(A) HOLDING THAT THE APPEAL OF THE ASSESSEE WAS NOT MAINTAINABLE FOR GRANTING INTEREST UNDER SECTION 244A OF THE ACT. 2. AT THE TIME OF HEARING AT THE OUTSET, LD. COUNSE L OF THE ASSESSEE SUBMITTED THAT THIS APPEAL OF THE ASSESSEE DOES NOT SURVIVE IN VIEW OF THE DECISION OF THE HONBLE ITAT IN ASSESSEES OWN CASE ON THE SAME ISSUE FOR ITA NO.2293/AHD/2009 . ASS ESSMENT YEAR 2001- 02 2 THE SAME ASSESSMENT YEAR IN ITA NO.371/AHD/2009 DAT ED 31-12-2010. THE LD. D.R. OF THE REVENUE DID NOT OPPOSE THE SUBMISSI ON OF THE ASSESSEES COUNSEL. THEREFORE, ACCEPTING PLEA OF THE LD. COUNS EL OF THE ASSESSEE, THE APPEAL IS DISMISSED AS NON MAINTAINABLE 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 30 6 - 2011. SD/- SD/- (A.N. PAHUJA) ( D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD. DATED: 30 - 06 - 2011. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-XVI,AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. ITA NO.2293/AHD/2009 . ASS ESSMENT YEAR 2001- 02 3 1.DATE OF DICTATION 29 - 06 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 30 /06 / 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S - -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT - -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S - -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK - -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..