The Dy. CIT, Circle-3(1)(1), Ahmedabad V. M/s. Pradip Petrofils Pvt. Ltd., Ahmedabad

MA 149/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0929 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 05-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: ASHOK DHARIWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] M.A. NO: 149/AHD/2020 (IN ITA NO. 2257/AHD/2018) (ASSESSMENT YEAR: 2012-13) THE DCIT, CIRCLE-3(1)(1), AHMEDABAD V/S M/S. PRADIP PETROFILS PVT. LTD. 603, NARNARAYAN COMPLEX, NAVRANGPURA, AHMEDABAD PAN: AAECP1841R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI LALIT P. JAIN, SR. D.R. RESPONDENT BY : SHRI ASHOK DHARIWALA, A.R. ( )/ ORDER DATE OF HEARING : 19 -02-2021 DATE OF PRONOUNCEMENT : 23 -02-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1) THE DEPARTMENT FILED MISCELLANEOUS APPLICATION ON 05.08.2020 ARISING OUT OF ITA NO. 2257/AHD/2018 DATED 18.02.2020 AND SAME WAS BARRED BY 28 DAYS. M.A. NO. 149/AHD/2020 . A.Y. 2012-13 2 2. THIS FACT WAS BROUGHT TO THE NOTICE OF THE REVENUE. AT THE OUTSET, LD. D.R. MOVED AN APPLICATION FOR WITHDRAWAL OF MISCELLANEOUS APPLICATION AND FILED A LETTER ON BEHALF OF THE ASSESSING OFFICER. 3. SINCE DEPARTMENT DOES NOT WANT TO PURSUE TO ITS MISCELLANEOUS APPLICATION AS WELL AS SAME IS TIME BARRED. 4. IN THE INTEREST OF JUSTICE AND CONSIDERING THE REQUEST OF THE REVENUE, WE ALLOW WITHDRAWAL OF MISCELLANEOUS APPLICATION. THUS SAME IS DISMISSED AS WITHDRAWN 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 23 - 02- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 23 /02/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD