Jodhpur Vidyut Vitran Nigam Ltd., JODHPUR V. ACIT, JODHPUR

MA 1/JODH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8706 (ITAT-JODHPUR)
• Duration Of Justice: 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH CHANDRA
• Assessee Lawyers: ANIL BHANSALI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 01/JODH/2012 (IN ITA NO. 432/JU/2009) ASSTT. YEAR : 2006-07 JODHPUR VIDYUT VITRAM NIGAN LTD., VS. A.C.I.T., C IRCLE-1, NEW POWER HOUSE, JODHPUR. JODHPUR. PAN : AAACJ 8578R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ANIL BHANSALI, A.R. RESPONDENT BY : SHRI SUBHASH CHANDRA, CIT/DR DATE OF HEARING : 05.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 05.07.2012 ORDER PER BHAVNESH SAINI, J.M.: THE RECORD REVEALS THAT THE DEPARTMENTAL APPEAL I N ITA NO. 424/JU/2009 AND THE APPEAL OF THE ASSESSEE IN ITA NO.432/JU/2009 WE RE DISMISSED BY THE ITAT, JODHPUR BENCH, JODHPUR VIDE ORDER DATED 08.07.2010 FOR WANT OF COD APPROVAL. THE DEPARTMENT PREFERRED THE APPEAL BEFORE THE HONBLE HIGH COURT AND HONBLE HIGH COURT, FOLLOWING THE JUDGMENT OF HONBLE SUPREME CO URT IN THE CASE OF ELECTRONIC CORPORATION OF INDIA LTD. VS. UNION OF INDIA, SETTI NG ASIDE THE ORDER OF TRIBUNAL, ALLOWED THE DEPARTMENTAL APPEAL AND RESTORED IT FOR RECONSIDERATION ON MERITS BY THE TRIBUNAL. THE ASSESSEE NOW FILED THE PRESENT MISCEL LANEOUS APPLICATION MAKING THE SAME PRAYER THAT THE APPEAL OF THE ASSESSEE MAY ALS O BE RESTORED IN VIEW OF THE M.A. NO. 01/JODH/2012. 2 DECISION OF HONBLE SUPREME COURT IN THE CASE OF EL ECTRONIC CORPORATION OF INDIA LTD. AS WELL AS THE DECISION OF HONBLE RAJASTHAN HIGH C OURT IN THE DEPARTMENTAL APPEAL. THE LD. DR HAS NO OBJECTION FOR RESTORATION OF APPE AL IN VIEW OF THE ABOVE JUDGMENTS OF HONBLE RAJASTHAN HIGH COURT AS WELL AS HONBLE SUPREME COURT. 2. CONSIDERING THE FACTS STATED ABOVE AND THE SUBMI SSIONS BY THE AUTHORITIES BELOW IN THE LIGHT OF ABOVE DECISIONS, THE ORDER OF THE T RIBUNAL DATED 08.07.2010 IS RECALLED IN THE APPEAL OF THE ASSESSEE IN ITA NO. 432/JU/200 9 AND THE APPEAL OF THE ASSESSEE IS RESTORED TO THE SAME NUMBER. SINCE THE APPEAL OF TH E ASSESSEE IS NOT FIXED FOR HEARING TODAY, THEREFORE, THE OFFICE IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE IN DUE COURSE ALONG WITH THE DEPARTMENTAL APPEAL. IN VIEW OF THE ABOVE DISCUSSION, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWE D. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.07.2012. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE ASSTT. REGISTRAR TRUE COPY