The DCIT, Circle-1(1)(1), Ahmedabad V. Ascendum KPS Pvt. Ltd., ( Formerly known as I Call India Pvt.Ltd.), Ahmedabad

MA 170/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2513 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 29-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: BIREN SHAH
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE DY. CIT, CIRCLE - 1(1)(1), AHMEDABAD (APPELLANT) VS M/S. ASCENDUM KPS PVT. LTD. A - 7, GROUND FLOOR, SAFAL PROFITAIRE, OFF. 11FT., PRAHLAD NAGAR, SATELLITE, AHMEDABAD - 3800015 PAN: AAAC I8432K (RESPONDENT) REVENUE BY : S H RI S.K. DEV , SR. D . R. ASSESSEE BY: SHRI BIREN SHAH , A.R. DATE OF HEARING : 02 - 08 - 2 019 DATE OF PRONOUNCEMENT : 19 - 08 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE REVENUE ON 29 TH MARCH, 2019 AGAINST THE ORDER OF ITAT VIDE ITA NO. 2479/AHD/2014 DATED 06 - 09 - 2018. IT IS CONTENDED IN THE MISCELLANEOUS APPL ICATION T HAT WHILE ADJUDICATING THE AFORESAID APPEAL OF THE REVENUE THE GROUND NO. 3 WAS NOT ADJUDICATED. M.A. NO. 170/AHD/2019 (IN I T A NO . 2479 / A HD/20 14) A SS ESSMENT YEAR 2011 - 12 M .A . NO. 170 /AHD/20 19 A.Y. 2011 - 12 PAGE NO DY. CIT VS. M/S. ASCENDUM KPS PVT. LTD. 2 2. WITH THE ASSISTANCE OF LD. REPRESENTATIVES , WE HAVE GONE THROUGH THE MATERIAL ON THE GROUND AND IT IS NOTICED THAT GROUND NO. 3 OF THE REVENUE IN RESP ECT OF DISALLOWANCE OF RS. 33 , 30 , 790/ - ON ACCOUNT OF CONSULTANCY FEES EXPENSES WAS REMAINED TO BE ADJUDICATED. THEREFORE, WE RECALL THE ITAT ORDER DATED 06 - 09 - 2018 ONLY TO THE EXTENT OF ADJUDICATING GROUND NO. 3 IN THE APPEAL OF THE REVENUE. ACCORDINGLY , THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. THE REGISTRY IS DIRECTED TO LIST THE CASE FOR HEARING OF GROUND NO. 3 OF THE REVENUE ON 2 ND OCTOBER, 2019. NO SEPARATE NOTICE WILL BE ISSUED AS THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN C OURT TO BOTH SIDES. 2 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 08 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /08 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,