M/s. SEZ INDORE LIMITED, Indore V. The CIT-I, Indore

MA 17/Ind/2018

AI Insights

The case involves two assessees, M.P. Audyogik Kendra Vikas Nigam (Indore) Ltd. and SEZ Indore Limited, who filed Miscellaneous Applications against a composite order of the Income Tax Appellate Tribunal, Indore. This original order pertained to several assessment years and was challenged in the Hon'ble High Court, which upheld the Tribunal's decision. The assessees, having their appeals dismissed by the High Court, filed these Miscellaneous Applications, which were based on the doctrine of merger, asserting that the Tribunal's order is now merged with the High Court's judgment. The Tribunal, acknowledging the High Court's decision, dismissed the Miscellaneous Applications as infructuous.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127215 (ITAT-INDORE)
• Duration Of Justice: 5 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-09-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 03-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: LUCKY

Judgement Text

आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA Nos.10 to 16/Ind/2018 (Arising out of I.T.A. No. 347 to 351/Ind/2013 &ITANo.760 & 761/Ind/2014) Assessment Years: 2003-04, 2004-05 & 2006-07 to 2008-09 & 2009-10 to 2010-11, M.P. Audyogik Kendra Vikas Nigam (Indore) Ltd. Indore बनाम/ Vs. ACIT 3(1) Indore PAN No. : AADCM 7525Q (अपीलाथ /Appellant) .. ( यथ / Respondent) MA Nos.17 to 19/Ind/2018 ( ITANo.571/Ind/2014 & ITANo.205 & 2006/Ind/2016) Assessment Years: 2006-07,2009-10 & 2010-11 SEZ Indore Limited Indore बनाम/ Vs. ACIT 3(1) Indore PAN No. : AAJCS 7745 J (अपीलाथ /Appellant) .. ( यथ / Respondent) Appellant by : Shri Manoj Munshi & Lucky Jain ARs Respondent by : Shri Ashish Porwal Sr. D.R. MA No.10 & others /Ind/2018 M.P. Audhyogik Kendra Vikas Nigam & SEZ Indore ltd. 2 - Date of Hearing 15/09/2023 Date of Pronouncement 20/09/2023 ORDER Per Vijay Pal Rao, JM: These Misc. Applications by the two assessees are directed against composite order dated 21.03.2018 of the Tribunal whereby the appeals of the 1 st assessee for A.Y.2003-04, 2004-05, 2006-07 to 2008- 09 as well as in respect of 2 nd assessee SEZ Indore Ltd. for A.Y.2006-07, 2009-10 & 2010-11 were disposed of by this common order. 2. At the time of hearing Ld. counsel for the assessee has submitted that the impugned order of the Tribunal was challenged by the assesse before the Hon’ble High Court and the Hon’ble High Court vide order dated 06.09.2018 has upheld the order of the Tribunal and dismissed the appeals of the assesse. Therefore, the impugned order of the Tribunal is now merged with the judgment of Hon’ble High Court dated 06.09.2018. Ld. counsel has further pointed out that the assessee has already filed SLPs before the Hon’ble Supreme Court which are pending adjudication. Accordingly he has pleaded that these Misc. Applications may be dismissed on the doctrine of merger of the impugned order of the Tribunal with the judgment of the Hon’ble High Court. 3. Ld. DR has not objected if these Misc. Applications filed by the assessee are dismissed on the principles of merger of the order of the tribunal with the judgment of Hon’ble jurisdictional High Court. 4. Having considered the submission of both sides at the outset we note that the assessee has already challenged the impugned order before the Hon’ble High court and Hon’ble High Court has decided the appeals filed by the assessee vide judgment dated 06.09.2018 whereby MA No.10 & others /Ind/2018 M.P. Audhyogik Kendra Vikas Nigam & SEZ Indore ltd. 3 - the appeals of the assessee were dismissed and order of the Tribunal is upheld. Therefore, these Misc. Applications become infructuous on the doctrine of merger of the impugned order with the judgment of the Hon’ble High Court. Accordingly these Misc. applications are dismissed as becomes infructuous. 5. In the result, these Misc. appeals filed by the assessee are dismissed as becomes infructuous. Sd/- Sd/- ( B.M . BIYAN I) (VIJAY PAL RAO) ACCOUN TANT MEM BER JUDICIAL MEMBER Indore: Dated 20 /09 /2023 Patel, Sr. PS आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं धत आयकर आय ु &त / Concerned CIT 4. आयकर आय ु &त- अपील / CIT (A) 5. *वभागीय -त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड4 फाइल / Guard file. By order/आदेश से, S r . P r i v a t e S e c r e t a r y I . T . A . T . , I n d o r e Order pronounced in Open Court on 20 / 09 /2023