E-Infochips Ltd., Ahmedabad V. The Addl. CIT, Range-4, Ahmedabad

MA 19/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3801 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 23-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH SR D R
• Assessee Lawyers: S N SOPARKAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD , , BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.19/AHD/2015 AY 2007-08 ( IN ./ IN I.T.A. NO.2036/AHD/2012 ( / ASSESSMENT YEAR : 2007-08) E INFOCHIPS LTD. 11-A/B, CHANDRA COLONY CG ROAD, NAVRANGPURA AHMEDABAD (ORIGINAL RESPONDENT) / VS. THE ADDL.CIT RANGE-4 AHMEDABAD (ORIGINAL APPELLANT ./ ./ PAN/GIR NO. : ( ' / APPLICANT ) .. ( #' / RESPONDENT ) ' $ / APPLICANT BY : SHRI S.N. SOPARKAR, A.R. #' % $ / RESPONDENT BY : SHRI DINESH SINGH, SR.DR &'( % ) / DATE OF HEARING 01/01/2016 *+, % ) / DATE OF PRONOUNCEMENT 19/01/2016 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E ASSESSEE ON 23.03.2015 (ARISING OUT OF ITA NO.2036/AHD/2012 FOR AY 2007-08- REVENUES APPEAL) IN RESPECT OF THE ORDER DATED 31/ 12/2013 PASSED BY THE ITAT A BENCH, AHMEDABAD. MA NO.19/AHD/2015 ( IN ITA NO.2036 /AHD/2012 ) E INFOCHIPS LTD. VS. ADDL.CIT ASST.YEAR 2007-08 - 2 - 2. AT THE OUTSET, THE ASSESSEE SUBMITTED THAT THE TRIBUNAL WAS PLEASED TO RECALL ITS ORDER AND FIXED THE ASSESSEES CROSS OBJECTION NO.215/AHD/2012 (IN ITA NO.2036/AHD/2012) FOR AY 20 07-08 FOR HEARING. 3. THE LD.SR.COUNSEL FOR THE ASSESSEE SUBMITTED TH AT THE TRIBUNAL HAS INADVERTENTLY RECALLED THE ORDER AND FIXED THE ASSE SSEES CROSS OBJECTION FOR HEARING. HOWEVER, THE TRIBUNAL OUGHT TO HAVE R ECALLED ITS ORDER PASSED IN ITA NO.2036/AHD/2012 FOR AY 2007-08 AND F IX THE APPEAL OF THE REVENUE AND CROSS OBJECTION OF THE ASSESSEE. 3.1 THE SR.DR OPPOSED THE MISCELLANEOUS APPLICATIO N FILED BY THE ASSESSEE. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALI TY OF THE FACTS AND CIRCUMSTANCES OF THE CASE AND SUBMISSIONS MADE BY T HE LD.COUNSEL FOR THE ASSESSEE, WE FEEL THAT IT WOULD SUB-SERVE THE INTER EST OF JUSTICE, THEREFORE WE HEREBY RECALL THE TRIBUNALS ORDER DATED 31/12/2 013 PASSED IN ITA NO.2036/AHD/2012 FOR AY 2007-08 AND DIRECT THE REG ISTRY TO FIX THE REVENUES APPEAL IN ITA NO.2036/AHD/2012 FOR AY 20 07-08 FOR HEARING AFRESH IN DUE COURSE. ACCORDINGLY, NOTICE BE ISSUED TO BOTH THE PARTIES. MA NO.19/AHD/2015 ( IN ITA NO.2036 /AHD/2012 ) E INFOCHIPS LTD. VS. ADDL.CIT ASST.YEAR 2007-08 - 3 - 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE IS DISPOSED OF AS DISCUSSED HEREINABOVE. ORDER PRONOUNCED IN THE COURT ON TUESDAY, THE 19 TH DAY OF JANUARY, 2016 AT AHMEDABAD. SD/- SD/- ( ) ( ) ( PRAMOD KUMAR ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/ 01 /2016 0)..& , '.&../ T.C. NAIR, SR. PS !'#$%&%# / COPY OF THE ORDER FORWARDED TO : 1. ' / THE APPLICANT 2. #' / THE RESPONDENT. 3. 123 4 / CONCERNED CIT 4. 4 ( ) / THE CIT(A)-VIII, AHMEDABAD 5. 5'6 &23 , ) 23 , , 1 / DR, ITAT, AHMEDABAD 6. 689 :( / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 1.1.16 (DICTATION-PAD 3-- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 4.1.16 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.19.1.16 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.1.16 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