The DCIT, (OSD), Range-1, Ahmedabad V. Chartered Logistics Ltd., Ahmedabad

MA 101/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2923 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-04-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 03-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD 00 , ! ' #$, % & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.101 AND 102/AHD/2014 IN !./ IT(SS)A NO.35 AND 36 /AHD/2013 % ) *)/ ASSESSMENT YEAR: 2005-2006 & 2006-2007 DCIT (OSD) RANGE-1, AHMEDABAD. VS CHARTERED LOGISTICS LTD. CHARTERED HOUSE SARKHEJ-SANAND CIRCLE AHMEDABAD 380 001. +, / (APPELLANT) -. +, / (RESPONDENT) REVENUE BY : SHRI ROOPCHAND, SR.DR ASSESSEE(S) BY : SHRI TUSHAR HEMANI / DATE OF HEARING : 17/04/2015 / DATE OF PRONOUNCEMENT: 13/05/2015 // O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: IN THIS CASE THE DEPARTMENT HAS FILED MISC. APPLIC ATIONS NO.101 & 102/AHD/2014 IN IT (SS)A.NO.35 & 36//AHD/2 013 ON 3- 7-2014. 2. WE FIND THAT THE REVENUE HAS FILED AN APPEAL BEF ORE THE HONBLE GUJARAT HIGH COURT AGAINST THE ORDER DATED 8-11-2013 PASSED IN IT(SS)A NOS 35 & 36/AHD/2013. THE INSTANT M A NO.101 AND 102/AHD/2014 2 MISCELLANEOUS APPLICATIONS ARE ARISING OUT OF THE V ERY SAME ORDER OF THE TRIBUNAL. WE FURTHER FIND THAT THE HONBLE H IGH COURT HAS ALREADY PASSED AN ORDER ON 3 MARCH 2015 IN TAX APPE ALS NUMBERS 126 AND 127 OF 2015 IN RESPECT OF THE APPEALS SO FI LED BY THE REVENUE. THUS THE ORDER OF THE TRIBUNAL HAS ALREADY MERGED WITH THE ORDER OF THE HONBLE HIGH COURT. AS ON DATE OPE RATIVE ORDER IS OF THE HONBLE HIGH COURT AND NOT OF THE TRIBUNAL, THEREFORE THE MISCELLANEOUS APPLICATIONS HAVE BECOME INFRUCTOUS A ND ACCORDINGLY THE SAME ARE DISMISSED . 2. IN THE RESULT, BOTH THE MISC. APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY THE 13 TH MAY, 2015 AT AHMEDABAD. SD/- (KUL BHARAT) JUDICIAL MEMBER SD/- ( N.S. SAINI) ACCOUNTANT MEMBER AHMEDABAD; DATED 13 /05/2015 / 0 -%$12 32*$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! () / THE CIT(A)-III 5. $%& '', / DR, ITAT, 6. &)* + / GUARD FILE. / ' / BY ORDER, 4/ !5 ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD M A NO.101 AND 102/AHD/2014 3 PATKI 1. DATE OF DICTATION- : 13-5-2015 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13-5-2015 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 8. DATE OF DESPATCH OF THE ORDER