The DCIT, Circle-4, Ahmedabad V. Gruh Finance Ltd., Ahmedabad

MA 216/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2909 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-04-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 13-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , , ,, , BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER, AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER. M.A. NO. 216/AHD/2013 (IN ITA NO. 2845/AHD/2012) (ASSESSMENT YEAR:2004-05) ACIT, CIRCLE-4, AHMEDABAD APPELLANT VS. GRUH FINANCE LTD., NETAJI MARG, NR. MITHAKALI SIX ROAD, AHMEDABAD-380009 RESPONDENT PAN: AAACA7010K /BY APPELLANT : SHRI B. L. YADAV, SR. D..R. /BY RESPONDENT :SMT. ARTI N. SHAH, A.R. !' /DATE OF HEARING :17.04.2015 #$% !' /DATE OF PRONOUNCEMENT :22.04.2015 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY RE VENUE SEEKING RECALL OF ORDER DATED 11/06/2013, PASSED BY THIS TRIBUNAL BY DISMISSING THE APPEAL OF REVENUE IN LIM INE. M.A. NO. 216/AHD/13 A.Y. 2004-05 [ACIT VS. GRUH FINANCE LTD.] PAGE 2 2. AT THE OUTSET, LEARNED AUTHORIZED REPRESENTATIVE POINTED OUT THAT ISSUE RAISED IN MISCELLANEOUS APPLICATION BY REVENUE HAS BECOME INFRUCTUOUS BECAUSE IN APPEAL HONBLE HI GH COURT HAS GRANTED RELIEF TO ASSESSEE ON THE SAME ISSUE. 2.1 NOTHING CONTRARY WAS BROUGHT TO OUR KNOWLEDGE O N BEHALF OF REVENUE. SINCE, HONBLE HIGH COURT HAS ALREADY GRANTED RELIEF TO ASSESSEE ON THE ISSUE RAISED IN MISCELLAN EOUS APPLICATION BEFORE US, SO, SAME IS DISMISSED AS BEI NG INFRUCTUOUS. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY REVENUE IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON THIS THE 22 ND DAY OF APRIL, 2015. SD/- SD/- (ANIL CHATURVEDI) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMB ER AHMEDABAD: DATED 22/04/2015 TRUE COPY S.K.SINHA & & & & ' ' ' ' ('% ('% ('% ('% / COPY OF ORDER FORWARDED TO:- 1. +, / REVENUE 2. / ASSESSEE 3. // 0 / CONCERNED CIT 4. 0- / CIT (A) 5. '45 , , / DR, ITAT, AHMEDABAD 6. 589 :; / GUARD FILE. BY ORDER / & ,