The CIT-IV, Ahmedabad V. Zaveri & CO. Pvt. Ltd., Ahmedabad

MA 190/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2932 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-04-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND
• Assessee Lawyers: M K PATEL
• Keywords: Question of law

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD 00 , ! ' #$, % & BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.190 AND 191/AHD/2014 IN !./ ITA NO. 1395 AND 1396/AHD/2013 % ) *)/ ASSESSMENT YEAR: 2009-10 AND 2010-11 THE CIT - IV AHMEDABAD. VS ZAVERI & CO. PVT. LTD. SWAGAT BUILDING C.G. ROAD, AHMEDABAD. +, / (APPELLANT) -. +, / (RESPONDENT) REVENUE BY : SHRI ROOPCHAND, SR.DR ASSESSEE(S) BY : SHRI M.K. PATEL / DATE OF HEARING : 17/04/2015 / DATE OF PRONOUNCEMENT: 29/04/2015 // O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER: THESE TWO MISC. APPLICATION ARE FILED BY THE REVENUE AGAINST THE CO NSOLIDATED ORDER OF THE TRIBUNAL DATED 7.5.2014 PASSED IN ITA NO.1395/A HD/2013 AND 1396/AHD/2013 FOR THE ASSTT.YEARS 2009-10 AND 2010- 11 RESPECTIVELY. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, AHME DABAD VIDE LETTER NO.PCIT-4/TECH/MA WITHDRAWAL/2015-06 DATED 1 5.4.2015 RECEIVED BY THE REGISTRY ON 16.4.2015, HAS PRAYED F OR WITHDRAWAL OF THE MA FILED BEFORE THE TRIBUNAL, AS THE HONBLE GUJARA T HIGH COURT HAS ADMITTED THE APPEAL FILED BY THE REVENUE, AND FRAME D AND ADMITTED THE FOLLOWING QUESTION OF LAW: WHETHER THE ORDER OF THE TRIBUNAL IS PERVERSE IN L AW AND ON FACTS IN SETTING ASIDE ORDER U/S.263 ? MA NO.190 AND 191/AHD/2014 2 2. THE AR OF THE ASSESSEE, ON THE OTHER HAND, SUBMI TTED THAT DURING THE COURSE OF HEARING BEFORE THE HONBLE HIGH COURT , THE HONBLE HIGH COURT HAS OBSERVED THAT DEPARTMENT CANNOT CONTINUE MULTIPLE PROCEEDINGS; ONE BEFORE THE TRIBUNAL, AND THE OTHER BEFORE THE HIGH COURT. THEREFORE, THE DEPARTMENT HAS GIVEN AN UNDER TAKING BEFORE THE HONBLE HIGH COURT THAT THEY WILL BE WITHDRAWING TH E MA FILED BEFORE THE TRIBUNAL. HENCE, THE REVENUE HAS SOUGHT WITHDRAWAL OF THE MA. HE FURTHER SUBMITTED THAT HE HAS NO OBJECTION TO THE W ITHDRAWING OF THE MAS BY THE REVENUE. 3. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE , AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE DISMISS THE MISC. APPLICATIONS FILED BY THE REVENUE, AS WITHDRAWN. 4. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY THE 29 TH APRIL, 2015 AT AHMEDABAD. SD/ SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER