The DCIT, Circle-2(1)(2), Ahmedabad V. Kitchen Express Overseas Ltd. (Co.), Ahmedabad

MA 176/AHD/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2321 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 06-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PALLAVI
• Keywords: Audit objection

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.176/AHD/2016 (IN ITA NO. 423/AHD/2014) (ASSESSMENT YEAR: 2008-09) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4 AHMEDABAD VS. KITCHEN EXPRESS OVERSEAS LTD. 311, NR. SOLA OVERBRIDGE, S.G. HIGHWAY, SOLA, AHMEDABAD-380060 [PAN NO. AAD CK1 847 R] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. PALLAVI, SR. D.R. RESPONDENT BY : SHRI MEHUL TALERA, AR DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 06/12/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D AT THE INSTANCE OF THE REVENUE FOR RECALLING OF THE ORDER DATED 16.12.2015 IN ITA NO.423/AHD/2014 FOR ASSESSMENT YEAR 2008-09. 2. INITIALLY MATTER WAS DISMISSED DUE TO LOW TAX EF FECT, HOWEVER, THE PRESENT APPLICATION OF RECALLING HAS BEEN MADE ON THE BASIS OF AUDIT OBJECTION DATE 21.07.2011; A COPY WHEREOF HAS BEEN SUBMITTED BY TH E LD. D.R. IT APPEARS FROM THE SAID MEMO DATED 21.07.2011, ISSUED BY THE LD.CIT(A) THAT SUCH OBJECTION HAS BEEN MADE FOR RE-OPENING OF THE CASE U/S.147 OF THE ACT, AND NOT FOR RECALLING OF THE - 2 - MA N O.176/AHD/2016(IN ITA NO.423/A/14) DCIT VS. KITCHEN EXPRESS OVERSEAS LTD. ASST.YEAR 2008-09 ORDER PASSED BY THE HONBLE TRIBUNAL. HENCE, THE MI SCELLANEOUS APPLICATION IS FOUND TO BE DEVOID OF ANY MERIT AND THUS DISMISSED. 3. IN THE RESULT, MISC. APPLICATION IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/12/2019 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/12/2019 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 13.11.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.11.2019 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 BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK06.12 .2019 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