Seal For Life India Pvt. Ltd., (Formerly Known as Berry Plastics Pvt. Ltd.), Vadodara V. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara

ITA 675/AHD/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8324 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 17-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA NO.675/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND MS. MADHUMITA ROY JM] ITA NO.675/AHD/2017 ASSESSMENT YEAR: 2009-10 SEAL FOR LIFE INDIA PVT. LTD., ..................APPELLANT (FORMERLY KNOWN AS BERRY PLASTICS PVT. LTD), PLOT NO.17, GIDC ESTATE, MANJUSAR, TAL. SAVLI, VADODARA 390 007. [PAN : AACCT 3009 K] VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA. ............................RESPONDENT APPEARANCES BY SAUMYA SHETH & BHAUMIK GODA FOR THE APPELLANT V.K. SINGH FOR THE RESPONDENT HEARING CONCLUDED ON: 08.05.2018 ORDER PRONOUNCED ON : 15.05.2018 O R D E R PER PRAMOD KUMAR, AM: 1. BY WAY OF THIS APPEAL, THE ASSESSEE APPELLANT HA S CHALLENGED CORRECTNESS OF THE ORDER DATED 29.12.2016 PASSED BY THE LEARNED CIT(A) IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 263 OF THE INCOME TAX A CT 1961, FOR THE ASSESSMENT YEAR 2009-10. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE REVISION ORDER, AS A RESULT OF WHICH THE PRESENT ASSESSMENT PROCEEDINGS UNDER SECTION 143(3) READ WITH SECTION 263 WERE CARRIED OUT, HAS BEEN QUASHED BY THE TRIBUNAL. IN THIS VIEW OF THE MATTE R, THE GRIEVANCE AGAINST THE RESULTANT ASSESSMENT PROCEEDINGS ARE NOW ACADEMIC AND INFRUCT UOUS. ITA NO.675/AHD/2017 ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY ACCEP TS THE ABOVE FACTUAL POSITION AND AGREES THAT ADJUDICATION ON MERIT IS NOT REALLY REQUIRED IN THIS CASE. 4. IN VIEW OF THE ABOVE POSITION, WE SEE NO NEED TO DEAL WITH THE ISSUE RAISED IN THIS APPEAL AND THUS DISMISS THE APPEAL AS INFRUCTUOUS. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF MAY, 2018. SD/- SD/- MS. MADHUMITA ROY PRAMOD KUMAR JUDICIAL MEMBER) (ACCOUNTANT MEMB ER) DATED: 15 TH MAY, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD