Gokulanand Texturisers Pvt.Ltd., Surat V. The Dy.CIT., Circle-1, Surat

ITA 3495/AHD/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6679 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-04-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 22-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEETA SHAH SRDR
• Keywords: Set aside
• Section: 142(2A)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N.PHAUJA, ACCOUNTANT MEMBER ITA NO.3495/AHD/2008 ASSESSMENT YEAR:2005-06 DATE OF HEARING:1.4.10 DRAFTED:1.4.10 GOKULANAND TEXTURISERS PVT. LTD., 1 ST FLOOR, SUPER TEX TOWER, OPP. KINNARY CINEMA, RING ROAD, SURAT PAN NO.AAACG8612K V/S. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, SURAT (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI HARDIK VORA, AR RESPONDENT BY:- SMT. NEETA SHAH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF COMMISSIONER OF INCOME-TAX(APPEALS)-I, SURAT IN APPEAL NO.CAS-I/68/ 08-09 DATED 08-09-2008. THE ASSESSMENT WAS FRAMED BY THE DCIT, CIRCLE-1 SURAT U /S.143(3) R.W.S. 142(2A) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS T HE ACT) VIDE HIS ORDER DATED 31-03- 2008 FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE FILE D COPY OF JUDGMENT OF HONBLE GUJARAT HIGH COURT, SPECIAL CIVIL APPLICATION NO.72 53 OF 2008, WHEREBY THE HONBLE HIGH COURT VIDE PARA-10 HAS QUASHED THE ASSESSMENT ORDER AS UNDER:- 10. IN THE RESULT, IN SO FAR AS SPECIAL CIVIL APPL ICATION NO.7252 OF 2008 AND 7253 OF 2008 ARE CONCERNED, SHOWCAUSE NOTICE DATED 24/12/2007 AND CONSEQUENTIAL ORDER DATED 31/12/2007 UNDER SECTION 142(2A) OF THE ACT ARE ITA NO.3495/AHD/2008 A.Y.20 05-06 GOKULANAND TEXTURISERS PVT. LTD. V. DCIT, CIR1, SURAT PAGE 2 HEREBY QUASHED AND SET ASIDE, AS BEING WITHOUT JURI SDICTION. AS A CONSEQUENCE, NEEDLESS TO STATE THAT, THE AUDITORS R EPORT DATED 10/3/2008 AND THE CONSEQUENTIAL ASSESSMENT ORDERS DATED 31/3/ 2008 ALSO ARE BAD IN LAW AND CANNOT SURVIVE. ACCORDINGLY SPECIAL CIVIL APPLICATION NO.7252 OF 2008 AND SPECIAL CIVIL APPLICATION NO.7253 OF 2008 ARE ALLOWED IN THE AFORESAID TERMS. RULE MADE ABSOLUTE. SINCE THE HONBLE HIGH COURT HAS QUASHED THE ASSESS MENT ORDER NOTHING SURVIVES. ACCORDINGLY, THIS APPEAL OF THE ASSESSEE HAS BECOME INFRUCTUOUS. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED AS IN FRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON 01/04/2010 SD/- SD/- (A.N.PHAUJA) (MAHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 01/04/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)-I, SURAT 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD