Chirai Salt (India) Pvt. Ltd., Ahmedabad V. The DCIT, Circle 1(1)(2), Ahmedabad

ITA 590/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6174 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 07-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 590/AHD/2016 (ASSESSMENT YEAR: 2012-13) CHIRAI SALT (INDIA) PVT. LTD. 303, KALING COMPLEX, NR. MOUNT CARMEL SCHOOL, AHMEDABAD-380009 V/S THE DY. CIT, CIRCLE-1(1)(2), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAACC6397F APPELLANT BY : WRITTEN SUBMISSION RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. ( )/ ORDER DATE OF HEARING : 01 -02-201 8 DATE OF PRONOUNCEMENT : 08 -02-2018 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST TH E ORDER OF THE LD. PR. CIT(A)-1, AHMEDABAD DATED 02.02.2016 PERTAINING TO A.Y. 2012-13. ITA NO. 590/ AHD/2016 . A.Y. 2012-13 2 2. THE ASSESSEE HAS CHALLENGED THE VALIDITY OF THE ORD ER FRAMED U/S. 263 OF THE ACT CLAIMING THAT THE LD. PR. CIT HAS ERRONEOUSLY ASSUM ED THE JURISDICTION CONFERRED UPON HIM BY THE PROVISIONS OF SECTION 263 OF THE AC T. 3. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE FILED THE FOLLOWING WRITTEN SUBMISSION: ITA NO. 590/AHD/2016 CHIRAI SALT (INDIA) PVT. LTD. 303,,KALING COMPLEX, NR. MOUNT CARMEL SCHOOL, AHMEDABAD-3 80 009. (PAN: AAACC-6397-F) . APPELLANT V/S DY. CIT, CIRCLE - 1(1)(2), AHMEDABAD. ..RESPONDENT SUB: WRITTEN SUBMISSION FOR A. Y. 2012-13 DATE OF HEARING-01-02-2018 I.T.A. NO. 590/AHD/2016- THE ABOVE APPEAL FIXED FOR HEARING ON 01-02-2018 IS AGAINST THE ORDER PASSED U/S. 263 OF THE ACT BY THE PR. C. I. T. - 1, AHMEDABAD ON 02-02-2016. I N THIS REGARD WE HAVE TO SUBMIT AS UNDER. 2. WE SUBMIT THAT THE ASSESSMENT SET ASIDE BY THE A BOVE REFERRED ORDER OF THE PR. C. I. T. HAS SINCE BEEN REFRAMED BY THE ASSESSING OFFICER AND THE APPE LLANT HEREIN HAS NO GRIEVANCE AFTER THE DE- NOVO ASSESSMENT MADE IN PURSUANCE OF THE ORDER U/S. 263 OF THE ACT. 2.1 IN THE CIRCUMSTANCES, THE APPELLANT DOES NOT WA NT TO PURSUE THE APPEAL WHICH MAY BE DISPOSED OF AS NOT PRESSED PLACE: AHMEDABAD ( K. C. THAKER) DATE: 31-01-2018 ADVOCATE, AUTHORISED REPRESENTATIVE ITA NO. 590/ AHD/2016 . A.Y. 2012-13 3 4. IN THE LIGHT OF THE ABOVE, THE APPEAL IS DISMISSED AS NOT PRESSED. ORDER PRONOUNCED IN OPEN COURT ON 08 - 02- 2018 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY AC COUNTANT MEMBER AHMEDABAD: DATED 08 /02/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD