The ACIT, Circle-5, Ahmedabad V. Smt. Roopam Rajeev Mardia, Ahmedabad

MA 126/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7625 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 02-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: P D SHAH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.126/AHD/2010 IN I.T.A. NO. 2618/ AHD/2007 (ASSESSMENT YEAR 2002-03) ACIT, CIRCLE 10, AHMEDABAD VS. SMT. ROOPAM RAJEEV MARDIA, C/O M/S. NAKODA ENTERPRISES, 5&6, LIBERTY COMPLEX, 1 ST FLOOR OPP. ST. XAVIERS LADIES HOSTEL SWASTIK CHAR RASTA, NAVRANGPURA, AHMEDABAD PAN/GIR NO. : ADKPM 6878M (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI B L YADAV, SR. DR RESPONDENT BY: SHRI P D SHAH, CA DATE OF HEARING: 03.02.2012 DATE OF PRONOUNCEMENT: 09.02.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION OF THE REVENUE IS S EEKING RECALL OF THE TRIBUNAL ORDER DATED 09.07.2009 AS PER WHICH TH E APPEAL OF THE REVENUE WAS DISMISSED ON THE BASIS OF LOW TAX EFFEC T. 2. IT HAS BEEN SUBMITTED BY THE LD. A.R. THAT THE R EVENUE HAS FILED AN APPEAL BEFORE THE HONBLE GUJARAT HIGH COURT AND TH E HONBLE GUJARAT HIGH COURT HAS ADMITTED THE APPEAL AS QUESTION OF L AW AND HE SUBMITTED A COPY OF THE JUDGEMENT OF HONBLE GUJARAT HIGH COURT IN THE TAX APPEAL NO.108/2010 DATED 22.03.2011. AS PER THIS, THE APP EAL OF THE REVENUE M.A.NO.126 /AHD/2010 2 HAD BEEN ADMITTED BY HONBLE GUJARAT HIGH COURT AND THE QUESTION RAISED BEFORE THE HONBLE HIGH COURT WAS THAT AS TO WHETHE R THE TRIBUNAL IS RIGHT IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE REVENUE ON THE GROUND OF LOW TAX EFFECT THOUGH THE NOTIONAL TAX EFFECT EX CEEDED THE MONETARY LIMIT PRESCRIBED BY THE BOARD. 3. LD. D.R. OF THE REVENUE COULD NOT POINT OUT AS T O WHETHER THE APPEAL HAS BEEN DISPOSED OFF BY THE HONBLE GUJARAT HIGH COURT OR NOT BUT THIS IS ADMITTED POSITION THAT ON THIS VERY ISS UE AS TO WHETHER THE DISMISSAL OF APPEAL BY THE TRIBUNAL ON LOW TAX EFFE CT IS CORRECT OR NOT, APPEAL IS ALREADY ADMITTED BY HONBLE GUJARAT HIGH COURT AND HENCE, THE MATTER IS SUB-JUDICE AND THERE FORE, THIS MISCELLAN EOUS APPLICATION OF THE REVENUE CANNOT BE ENTERTAINED AT OUR LEVEL AND THE SAME HAS TO BE DISMISSED BECAUSE THE APPEAL IS ALREADY ADMITTED BY THE HONBLE GUJARAT HIGH COURT ON THE SAME ISSUE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD M.A.NO.126 /AHD/2010 3 1. DATE OF DICTATION 3/2 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 06/2.OTHER MEMBER 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 9/2 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/2 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/02/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .