The ITO, Ward-9(2), Surat V. Shri Kantilal P. Shah, Surat

MA 124/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2656 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-01-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 20-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Keywords: Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI ACCOUNTANT MEMBER MA NO . 12 4 /AHD/20 1 4 ( IN SP NO. 23 /AHD/201 0 ) A. Y. 200 4 - 05 ITO, WARD - 9(2), SURAT. VS SHRI KANTILAL P. SHAH, GRO UND FLOOR, VASUPUIYA APPARTMENT, ARIHANT PARK, SUMUL DAIRY ROAD, SURAT. PAN: ABNPS 7090L (APPELLANT) (RESPONDENT) REVENUE BY : SHRI V .K. SINGH , SR. D.R. , ASSESSEE(S) BY : MS. URVASHI SHODHAN , A.R. / DATE OF HEARING : 16 / 01 /201 5 / DATE OF PRONOUNCEMENT: 23 / 01 /201 5 O R D E R PER MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS MISC. APPLICATION HAS BEEN FILED BY THE REVENUE ON 20 TH OF AUGUST, 2014 WHEREIN THE MAIN GRIEVANCE WAS AS UNDER: IN THIS CASE THE HON BLE ITAT, AHMEDABAD BENCH D , VIDE ORDER NO.23/AHD/2010 DATED 24.09.2010 STAYED THE DEMAND OF THE ASSESSEE TILL THE PRONOUNCEMENT OF JUDGEMENT OF THE TRIBUNAL. HOWEVER AS PER SECTION 254(2A) OF THE IT ACT, THE ORDER OF STAY SHALL NOT EXCEEDS 365 DAYS. IN VIEW OF THE ABOVE, IT IS PRAYED TO VACATE THE ORDER OF STAY OF DEMAND IN THE CASE OF THE ASSESSEE. 2. AT THE OUTSET, WE HAVE BEEN INFORMED THAT ITAT D BENCH AHMEDABAD IN ITA NO.4207/AHD/20 07, A.Y.2004 - 05 AND ITA NO.1732/AHD/2010, A.Y.2004 - 05 DECIDED THE APPEAL OF THE ASSESSEE TITLED AS SHRI KANTIALAL P. SHAH VS. ACIT, CIRCLE - 9, SURAT VIDE AN ORDER MA NO.12 4 /AHD/2014 IN SP NO. 23 /AHD/201 0 ITO, WARD - 9(2), SURAT VS. SHRI KANTILAL P. SHAH, SURAT FOR A.Y. 200 4 - 0 5 - 2 - DATED 12.2.2014. SINCE, THE APPEALS HAVE ALREADY BEEN PRONOUNCED THEREFORE THE OBJECTION OF GRANTING OF STAY BEYOND 365 DAYS HAS BECOME INFRUCTUOUS. IN THE LIGHT OF THE DECISION ON QUANTUM OF TRIBUNAL DATED 12.12.201 4 THIS APPLICATION OF THE REVENUE DOES NOT SURVIVE HENCE DISMISSED. 3. IN THE RESULT, THE PRESENT MISC. APPLICATION IS DISMISSED. SD/ - SD/ - ( N.S. SAINI ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23 / 01 / 20 1 5 PRA BHAT KR. KESARWANI , SR. P . S . / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) - III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE . / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD