Smt. Chandrika Rashmikant Patel, Dharmaj V. The Addl.CIT, Range-3, Baroda

MA 10/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2922 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-04-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 11-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Assessee Lawyers: P M MEHTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .., , BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NOS.10 & 11/AHD/2015-AY 2006-07 & 2007-08 RESPECTIVELY (IN ./ I.T.A. NOS.3006 & 3007/AHD/2010- - / ASSESSMENT YEARS : 2006-07 & 2007-08 RESPECTIVELY ) SMT.CHANDRIKA RASHMIKANT PATEL C/O.URVAKUNJ NICOTINE INDS. PETLAD CAMBAY ROAD DHARMAJ-388 430 (ORIGINAL APPELLANT) / VS. THE ADDL.CIT RANGE-3 BARODA (ORIGINAL RESPONDENT) ./ ./ PAN/GIR NO. : AERPP 3062 N ( # / APPELLANT ) .. ( $% # / RESPONDENT ) #& / APPELLANT BY : SHRI P.M. MEHTA, AR $% #'& / RESPONDENT BY : SHRI ROOPCHAND, SR.DR ()'* / DATE OF HEARING 17/04/2015 +,-.' * / DATE OF PRONOUNCEMENT 13/05/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : BOTH THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED BY THE ASSESSEE ON 11.02.2015 (ARISING OUT OF ITA NOS.3006 & 3007/AHD/2010 FOR AYS 2006-07 & 2007-08 RESPECTIVELY) IN RESPECT OF THE ORDER DATED 31/12/2013 PASSED BY THE ITAT A BENCH, AHMEDABAD. MA NOS.10 & 11/AHD/2015 (IN ITA NOS.3006 & 3007/AHD/2010 RESPECTIVELY) SMT.CHANDRIKA RASHMIKANT PATEL VS. ADDL.CIT ASST.YEARS 2006-07 & 2007-08 RESPECTIVELY - 2 - 2. AT THE OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMI TTED THAT AS PER THE INSTRUCTION OF THE ASSESSEE, HE DOES NOT WISH TO PR ESS BOTH THESE MISCELLANEOUS APPLICATIONS AND SEEKS LIBERTY TO WIT HDRAW THE SAME. LD.SR.DR HAS NO OBJECTION. 3. WE HAVE HEARD THE LD.COUNSEL FOR THE ASSESSEE. THE ASSESSEE HAS FILED A LETTER DATED 16/04/2015 AND THE RELEVANT PO RTION OF THE LETTER IS REPRODUCED HEREINBELOW:- THE ASSESSEE MOST RESPECTFULLY SUBMITS THAT SHE HA S FILED THE ABOVE REFERRED TWO MISCELLANEOUS APPLICATIONS FOR THE ASS ESSMENT YEARS 2006- 07 & 2007-08. BY THE ABOVE REFERRED TWO MISCELLANE OUS APPLICATIONS THE ASSESSEE HAS SOUGHT CLARIFICATIONS ON THE FINDI NGS OF THE HONBLE TRIBUNAL IN REGARD TO THE CONCEPT OF CYCLE AND TH E DIFFICULTY EXPRESSED IN GIVING EFFECT TO THE DIRECTIONS OF THE HONBLE TRIBUNAL AT THE LOWER STAGE. THE ISSUE RAISED HAVING BEEN RESO LVED, THE ASSESSEE REQUESTS YOUR HONOURS TO PERMIT THE ASSESSEE TO WIT HDRAW THE ABOVE REFERRED TO MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AND OBLIGE. 3.1. AFTER CONSIDERING THE SUBMISSIONS MADE BY THE LD.COUNSEL FOR THE ASSESSEE AND IN VIEW OF THE ASSESSEES LETTER DATED 16/4/2015, WHEREBY THE ASSESSEE REQUESTED TO WITHDRAW BOTH THESE MISCE LLANEOUS APPLICATIONS. ACCORDINGLY, MISCELLANEOUS APPLICATIONS ARE DISMISS ED AS WITHDRAWN. MA NOS.10 & 11/AHD/2015 (IN ITA NOS.3006 & 3007/AHD/2010 RESPECTIVELY) SMT.CHANDRIKA RASHMIKANT PATEL VS. ADDL.CIT ASST.YEARS 2006-07 & 2007-08 RESPECTIVELY - 3 - 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY, THE 13 TH DAY OF MAY, 2015 AT AHMEDABAD. SD/- SD/- ( .. ) ( ) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/ 05 /2015 2*..,(.../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. # / THE APPLICANT. 2. $% # / THE RESPONDENT. 3. 345 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-I, BARODA 5. 7(8$45 , *45. , 3 / DR, ITAT, AHMEDABAD 6. 8:;<) / GUARD FILE. / BY ORDER, %7$ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 17.4.15(DICTATION-PAD 2- P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..17.4.15/10.5.15 3. OTHER MEMBER... 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.13.5.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 13.5.15 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