THE ACIT, CIRLCLE-5, V. PRABHUDAS KISHORDAS TOBACCO PRODUCTS LTD.,

MA 152/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7448 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 14-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: S N SOPARKAR
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. MOHAN A LANKAMONY, AM) M. A. NO.152/AHD/2011 (IN IT A NO.4002/AHD/2003:A.Y. 2001-02) THE A. C. I. T., (OSD), CIRCLE-5, AHMEDABAD VS PRABHUDAS KISHORDAS TOBACCO PRODUCTS LTD. LTD., 659/1, GULBAI TEKRA, PANCHWARI, 2 ND LANE, AHMEDABAD PA NO. AABCP 1495 Q (APPLICANT) (RESPONDENT) APPLICANT BY SHRI B. L. YADAV, SR. DR RESPONDENT BY SHRI S. N. SOPARKAR, AR DATE OF HEARING: 06-01-2012 DATE OF PRONOUNCEMENT: 06-01-2012 ORDER PER BHAVNESH SAINI : THIS MISC. APPLICATION BY THE REVENUE IS FILED ON 14-09-2011 AGAINST THE ORDER OF THE TRIBUNAL DATED 27-07-2007. ADMITTEDLY, THE MISC. APPLICATION BY TH E DEPARTMENT IS FILED BEYOND THE PERIOD OF 4 YEARS FROM THE DATE OF ORDER OF THE TRIBUNAL. THEREFORE, THE MISC. APPLICATION OF THE R EVENUE IS NOT MAINTAINABLE ACCORDING TO SECTION 254(2) OF THE IT ACT. THERE IS NO PROVISION U/S 254 (2) OF THE IT ACT FOR CONDONATION OF DELAY IN PREFERRING THE MISC. APPLICATION BEYOND THE PRESCRI BED PERIOD. THE MA NO.152/AHD/2011 (IN ITA NO.4002/AHD//2003) ACIT (OSD), CIR-5, AHMEDABAD VS PROBHUDAS KISORDAS T OBACCO PRODUCTS LTD. 2 MISC. APPLICATION OF THE REVENUE IS ACCORDINGLY NOT MAINTAINABLE AND IS DISMISSED. 2. IN THE RESULT, THE MISC. APPLICATION OF THE REV ENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD