M/s. John Oil & Gas Ltd., Mehsana V. The Dy.CIT.,Cent.Circle-2(2), Ahmedabad

ITSSA 210/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8881 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR SHYAM PRASAD
• Assessee Lawyers: T P HEMANI
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD [CONDUCTED THROUGH VIRTUAL AT AHMEDABAD] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& MS. MADHUMITA ROY, JUDICIAL MEMBER I.T.(SS)A. NO. 210&211/AHD/2019 (ASSESSMENT YEARS: 2013-14 & 2014-15) M/S. JOHN OIL & GAS LTD. 220, GIDC ESTATE, NAGALPUR, MEHSANA-384001 VS. DCIT CENTRAL CIRCLE-2(2), AHMEDABAD [PAN NO. AAACJ4867D] ( APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI T. P. HEMANI, SR. ADV. REVENUE BY : SHRI DR. SHYAM PRASAD, SR. DR DATE OF HEARING 04.08.2021 DATE OF PRONOUNCEMENT 05.08.2021 O R D E R PER MS. MADHUMITA ROY - JM: BOTH THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS BOTH DATED 25.02.2019 PASSED BY THE LD. CIT(A)-12, AHMEDABAD ARISING OUT OF THE ORDERS BOTH DATED 04.12.2017 PASSED BY THE D CIT, CENTRAL CIR.-2(2), AHMEDABAD UNDER SECTION 153A R.W.S. 143(3) OF THE I NCOME TAX ACT, 1961 FOR (HEREINAFTER REFERRED AS TO THE ACT) A.YS. 20 13-14 & 2014-15 RESPECTIVELY. 2. IT APPEARS FROM THE RECORDS AS ALSO SUBMITTED BY THE LD. AR THAT THE LD. CIT(A) ALLOWED BOTH THE APPEALS ON TECHNICAL GR OUNDS AND, THUS, ADJUDICATION OF THESE TWO APPEALS ON MERIT ARE NOT REQUIRED WHICH HAS ALSO NOT BEEN DENIED BY THE LD. DR. IT(SS)A NOS.210&211/AHD/2019 M/S. JOHN OIL & GAS LTD. VS. DCIT ASST.YEARS 2013-14 & 2014-15 - 2 - IN VIEW OF THE ABOVE FACTS THAT THE LD. AR HONESTL Y SUBMITTED THAT THE APPEAL BE DISMISSED AS INFRUCTUOUS. TAKING INTO CO NSIDERATION THE SPECIAL FACTS AND CIRCUMSTANCES OF THE CASE BOTH APPEALS AR E DISMISSED AS INFRUCTUOUS. 3. IN THE COMBINED RESULTS, BOTH THE APPEALS PREFER RED BY THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 05/08/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/08/2021 TANMAY, SR. PS TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)- 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT. REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 04.08.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 04.08.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .08.2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .08.2021 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 05 .08.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05 .08.2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER