DCIT, Bangalore V. Sri. H. Prakashchand Kothari, Bangalore

ITA 446/BANG/2015

• Counselvise Citation: 44621114 RSA 2015
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 23-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SURAJMAL DAGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ITA NO.446/BANG/2015 ASSESSMENT YEAR : 2008-09 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), BANGALORE. VS. SHRI H. PRAKASHCHAND KOTHARI, PROP. M/S. SUMATHI JEWELLERS, NO.1224, NEAR BUS STAND, YELHANKA, BANGALORE. PAN: AANPH 7031F APPELLANT RESPONDENT APPELLANT BY : SHRI P.V. PRADEEP KUMAR, ADDL. CIT(DR) RESPONDENT BY : SHRI SURAJMAL DAGA, CA DATE OF HEARING : 15.10.2015 DATE OF PRONOUNCEMENT : 16.10.2015 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER DA TED 24.06.2014 OF THE CIT(APPEALS)-III BANGALORE RELATING TO ASSESSME NT YEAR 2008-09. 2. IT WAS CLARIFIED THAT BY MISTAKE THE REGISTRY HA D LISTED THE CASE FOR HEARING ON 14.10.2015 BEFORE A BENCH. THE MISTAK E WAS DUE TO INADVERTENCE AS THE HEARING DATE WAS FIXED WITH REF ERENCE TO DEFECT NOTICE ITA NO.446/BANG/2015 PAGE 2 OF 2 FOR RECTIFICATION OF DEFECTS. THE DEFECTS HAVE BEE N RECTIFIED ON 28.3.2013. WE FIND THAT THE APPEAL AGAINST THE VERY SAME ORDER OF THE CIT(APPEALS) HAS BEEN HEARD AND ORDER PASSED ON 29.6.2015 IN ITA NO.1242/BANG/2014. HENCE THIS APPEAL IN ITA NO.446 /BANG/2015 BECOMES INFRUCTUOUS AND THE SAME IS DISMISSED AS IN FRUCTUOUS. 3. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF OCTOBER, 2015. SD/- SD/- ( ABRAHAM P. GEORGE ) (ASHA VIJAYARAGHAVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 16 TH OCTOBER, 2015. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.