The Assistant Commr. of Income Tax, Morbi Circle, RAJKOT-GUJARAT V. M/s Varmora Granito P. Ltd., Wankaner

ITA 266/RJT/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2252 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAS MISTRY
• Assessee Lawyers: MJ RANPURA
• Section: 271(1)(c); 201; 13; 6

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED , ACCOUNTANT MEMBER & MS. MADHUMITA ROY , JUDICIAL MEMBER SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT 1. 2 65/RJT/2016 200 7 - 0 8 ACIT, MORBI CIRCLE, MORBI M/S. VARMORA GRANITO PVT. LTD., NATIONAL HIGHWAY 8 - A, VILLAGE - DHUVA, TAL. WANKANER, DISTT. - RAJKOT 2. 2 66/RJT/2016 200 8 - 0 9 ACIT, MORBI CIRCLE, MORBI M/S. VARMORA GRANITO PVT. LTD., NATIONAL HIGHWAY 8 - A, VILLAGE - DHUVA, TAL. WANKANER, DISTT. - RAJKOT ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI SUHAS MISTRY , SR. DR / RESPONDENT BY : SHRI M. J. RANPURA , A .R / DATE OF HEARING 2 7 /0 2 /20 20 / DATE OF PRONOUNCEMENT 28 / 0 2 /20 20 / O R D E R PER BENCH : BOTH THE APPEALS RELATE TO THE ORDER UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR A.YS. 200 7 - 0 8 & 2008 - 09 RESPECTIVELY. 2. AT THE TIME OF HEARING OF THE INSTANT APPEAL THE LD. A DVOCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE QUANTUM ORDER HAS ITA NO S . 2 65 & 266 /RJT/ 201 6 A.Y S . 2007 - 08 & 2008 - 09 - 2 - BEEN DELETED BY THE ITAT BY ITS COMBINED ORDER DATED 10.08.2018 IN ITA NOS. 100,133,105,138,109,146,113,150,117,142,125&169/RJT/2013 FOR A.Y. 2008 - 09 AND COMBINED ORDER DATED 16.01.2018 IN ITA NOS. 122 TO 124/RJT/2013 FOR A.YS. 2005 - 06 TO 2007 - 08, ITA NOS. 166 TO 168/RJT/2013 FOR A.YS. 2005 - 06 TO 2007 - 08, ITA NOS. 110 TO 112/RJT/2013 FOR A.YS. 2005 - 06 TO 2007 - 08 & ITA NOS. 147 TO 149/RJT/20 13 FOR A.YS. 2005 - 06 TO 2007 - 08 WHICH HAS BEEN GONE THROUGH BY US. IN THAT VIEW OF THE MATTER THE INSTANT APPEALS ARE BECOME INFRUCTUOUS. THUS, THE APPEALS ARE DISMISSED AS INFRUCTUOUS. 3 . IN THE COMBINED RESULTS, BOTH THE APPEALS ARE DISMISSED AS INFRUCTUOUS . THIS ORDER PRONOUNCED IN O PEN COURT ON 28 / 0 2 /20 20 S D/ - SD/ - (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 28 /0 2 /20 20 TANMAY DATTA, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - 5. , , /DR,ITAT, RAJKOT 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT