The ITO, Ward-1(2), RAJKOT-GUJARAT V. P.C. Parekh (HUF)., GONDAL

MA 15/RJT/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2638 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBULAL, RAJKOT BENCH: RAJKOT , !' # $ , # % BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER 1. MA NO.14/RJT/2014 - AY 2004-2005 ( IN &./ IN I.T.A. NO.238/RJT/2013 2004-05) 2. MA NO.15/RJT/2014 - AY 2005-2006 ( IN &./ IN I.T.A. NO.239/RJT/2013 2005-06) THE INCOME TAX OFFICER WARD-1(2) RAJKOT / VS. SHRI P.C. PAREKH (HUF) M/S.PARDESH DEHYDRATION N.H. 8-B, GUNDALA ROAD GONDAL #) !' & ./ * & ./ PAN/GIR NO. : AAIHP 4156 Q ( APPL IC ANT ) .. ( +,)- / RESPONDENT ) REVENUE B Y : SHRI AVINASH KUMAR, SR.DR ASSESSEE B Y : SHRI P.C. PAREKH (ASSESSEE) . / ' / DATE OF HEARING : 02/12/2014 01 / ' / DATE OF PRONOUNCEMENT : 04/12/2014 !2 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THROUGH THESE MISCELLANEOUS APPLICATIONS FILED ON 29/05/2014, THE REVENUE PRAYED FOR MODIFICATION OF THE TRIBUNAL S ORDER (ITAT RAJKOT BENCH, RAJKOT) PASSED IN ITA NOS.238 & 239/R JT/2013 FOR ASST.YEARS 2004-05 & 2005-06 RESPECTIVELY, DATED 03 /01/2014. MA NOS.14 & 15/RJT/2014 (IN ITA NOS.238 & 239/RJT/2013 RESPECTIVELY) ITO VS. SHRI P.C. PAREKH (HUF) ASST.YEARS 2004-05 & 2005-06 RESPECTIVELY - 2 - 2. THE LD.SR.DR HAS PLACED ON RECORD A COPY OF THE ORDER PASSED BY THE HONBLE JURISDICTIONAL HIGH COURT IN TAX APPEAL NOS.414 & 415 OF 2014 (IN THE CASE OF CIT VS. PRAVINCHANDRA F.PAREK H HUF) DATED 12/08/2014. HE SUBMITTED THAT THE HONBLE GUJARAT HIGH COURT HAS QUASHED AND SET ASIDE THE DECISION OF THE ITAT RAJK OT PASSED IN ITA NOS.238 AND 239/RJT/2013 FOR AYS 2004-05 & 2005-06 RESPECTIVELY WHICH ARE SOUGHT TO BE MODIFIED BY THE PRESENT MISC ELLANEOUS APPLICATIONS. THE HONBLE JURISDICTIONAL HIGH COUR T HAS REMANDED THE MATTER FOR FRESH CONSIDERATION AND DISPOSAL IN ACCO RDANCE WITH LAW. 3. WE HAVE HEARD BOTH THE SIDES. SINCE THE TRIBUN ALS ORDER, SOUGHT TO BE MODIFIED BY THE REVENUE, HAS ALREADY BEEN QUASH ED AND SET ASIDE BY THE HONBLE JURISDICTIONAL HIGH COURT, THE PRESENT MISCELLANEOUS APPLICATIONS DO NOT SURVIVE AND HAVE BECOME INFRUCT UOUS. ACCORDINGLY, BOTH THE MISCELLANEOUS APPLICATIONS ARE DISMISSED A S INFRUCTUOUS. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON THURSDAY, THE 04 TH DAY OF DECEMBER, 2014 AT RAJKOT. SD/- SD/- ( ) ( $ ) !' # # ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT; DATED 04/ 12 /2014 .. , .../ T.C. NAIR, SR. PS MA NOS.14 & 15/RJT/2014 (IN ITA NOS.238 & 239/RJT/2013 RESPECTIVELY) ITO VS. SHRI P.C. PAREKH (HUF) ASST.YEARS 2004-05 & 2005-06 RESPECTIVELY - 3 - / COPY OF THE ORDER FORWARDED TO : 1. )- / THE APPLICANT. 2. +,)- / THE RESPONDENT. 3. &5& 6 / CONCERNED CIT 4. 6 ( ) / THE CIT(A)-I, RAJKOT 5. 8$ 9 + , , /DR,ITAT, RAJKOT 6. 9 DE F . / GUARD FILE. / BY ORDER, , 8 + //TRUE COPY// / !' ( DY./ASSTT.REGISTRAR) '# $%&, / ITAT, RAJKOT 1. DATE OF DICTATION .. 03.12.2014(DICTATION-PAD - PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3.12.2014 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BA CK TO THE SR.P.S./P.S.4.12.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 4.12.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER