ACIT, Circle-2(1)(1), Ahmedabad V. Elitecore Technologies Private Limited, Ahmedabad

ITA 474/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 7744 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANUJ SINGHAL
• Section: 90; 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 4 7 4/ A h d /2 0 19 ( A s s e s s me nt Y ea r : 20 0 9- 10 ) AC I T C ir c l e- 2 ( 1 )( 1 ) , Ah me da bad V s. M / s. El it e c o re T e c h n ol og ie s P v t. Lt d. , 9 0 4, Si li c o n To we r , B / h – P a r i s ee ma B u ild in g , O f f – C G R o a d, N a vr a n g pu ra , A h m eda ba d [ P AN N o. A A AC E6 8 1 5 G ] (Appellant) .. (Respondent) Assessee by : Shri Anuj Singhal, AR Revenue by : Shri Mukesh Jain, Sr. DR D a t e of H ea r i ng 24.02.2022 D a t e of P r o no u n ce me nt 28.02.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Revenue is directed against the order dated 28.12.2018 passed by the Commissioner of Income Tax (Appeals)-5, Ahmedabad arising out of the order dated 03.05.2016 passed by the DCIT, Circle-2(1)(1), Ahmedabad under Section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2009-10. 2. The impugned order is the outcome of a proceeding initiated under Section 263 of the Act. It is submitted by the Ld. Counsel appearing for the assessee that the said order passed under Section 263 of the Act by the Revenue was challenged before the Coordinate Bench and the same was ITA No.474/Ahd/2019 ACIT vs. Elitecore Technologies Pvt. Ltd. Asst.Year –2009-10 - 2 - allowed by and under the order dated 04.09.2019; a copy whereof has also been submitted before us. 3. In that view of the matter, the Ld. Counsel fairly submitted that this appeal is required to be dismissed as infructuous which has not been controverted by the Ld. DR. 4. Having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we dismiss the appeal as infructuous. 5. In the result, the appeal preferred by the Revenue is dismissed. This Order pronounced in Open Court on 28/02/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 28/02/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 24 .02.2022 2. Date on which the typed draft is placed before the Dictating Member 24.02.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .02.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .02.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 28 .02.2022 7. Date on which the file goes to the Bench Clerk 28 .02.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................