The ACIT, Central Circle-1(1), Ahmedabad V. Meghmani Organic Ltd., Ahmedabad

MA 100/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0736 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 01-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Assessee Lawyers: D K PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEM BER THE DCIT CENTRAL CIRCLE-1(1) AHMEDABAD (APPELLANT) VS MEGHMANI ORGANICS LTD, MEGHMANI HOUSE, SRINIVAS SOCIETY, NR. VIKAS RUH ROAD, AHEMDABAD PAN: AABCM0644E (RESPONDENT) REVENUE BY: SRI K.C. MATHEWS, SR.D.R. ASSESSEE BY: SRI D.K. PARIKH, A.R. DATE OF HEARING : 02-08-2013 DATE OF PRONOUNCEMENT : 02-08-20 13 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION HAS ARISEN OUT OF TH E ORDER OF THIS TRIBUNAL IN IT(SS)A NO. 224/AHD/2010 WITH IT(SS)A N O. 189/AHD/2010 FOR ASSESSMENT YEAR 2006-07 DATED 26-10-2012. MA NO. 100/AHD/2013 (ARISING OUT OF IT(SS)A NO. 224/AHD/2010 WITH IT(SS)A NO. 189/AHD/2010) ASSESSMENT YEAR 2006-07 M.A.NO. 100/AHD/2013 A.Y. 2006-07 PAGE NO DCIT VS. MEGHMANI ORGANICS LTD 2 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF O F THE ASSESSEE DESPITE THE FACT THAT NOTICE FOR TODAYS HEARING WAS SERVED UPON HIM. SO, WE PROCEEDED TO DECIDE THE APPEAL BY HEARING LD. DR. 3. THOUGHT THIS MA REVENUE WANTS US TO MODIFY OUR O RDER DATED 26-10- 2012 ON THE GROUND THAT HONBLE ITAT HAS ERRED IN L AW IN NOT APPRECIATING THAT THE ASSESSMENT ORDER UNDER CONSIDERATION DID N OT FALL WITHIN THE SIX ASSESSMENT YEARS IMMEDIATELY PRECEDING THE ASSESSME NT YEAR RELEVANT TO THE PREVIOUS YEAR IN WHICH SEARCH WAS CONDUCTED, THEREF ORE ASSESSMENT ORDER SHOULD NOT HAVE BEEN QUASHED. 4. AFTER HEARING LD. DR AND PERUSING THE RECORD, WE FIND THAT ORDER DATED 26-10-2012 HAS BEEN PASSED FOLLOWING EARLIER DECISION OF THE TRIBUNAL IN THE CASE OF MANSUKH KANJIBHAI SHAH IN ITA NO. 28 78, 2879 & 2880/AHD/20007 AND ALSO IN ASSESSEES OWN CASE VIDE ITA NO. 2938- 2942/AHD/2008 DATED 16-01-2009 THEREFORE THE MA FIL ED BY THE REVENUE IS DEVOID OF ANY MERIT AND THE SAME IS HEREBY DISMISSE D. 5. IN THE RESULT, REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 02/08/2013 AK M.A.NO. 100/AHD/2013 A.Y. 2006-07 PAGE NO DCIT VS. MEGHMANI ORGANICS LTD 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,