Aakash Oil Field Services (P). Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

MA 225/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5303 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MA NOS. 224 & 225/AHD/2018 AAKASH OILFIELD SERVICE LTD VS. DCIT ASSESSMENT YEAR: 2012-13 & 2013-14 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VP AND RAJPAL YADAV JM] M.A. NOS. 224 & 225/AHD/2018 (IN ITA NOS. 3312& 3313/AHD/2016) ASSESSMENT YEAR: 2012-13 & 2013-14 AAKASH OILFIELD SERVICES (P) LTD ............. .....APPLICANT C-1203, TITANIUM SQUARE, THALTEJ CROSS ROADS, SG HIGHWAY, AHMEDABAD 380054 [PAN : AADCA 4550 D] VS. DY COMMISSIONER OF INCOME-TAX ..... .......................RESPONDENT CIRCLE 1(1)(1), AHMEDABAD APPEARANCES BY: MEHUL TALERA, FOR THE APPLICANT SK DEV, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 18.01.2019 DATE OF PRONOUNCING THE ORDER : 28.01.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: 1. BY WAY OF THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE-APPLICANT SEEKS RECALL OF THE ORDER DATED 22 ND MARCH 2018 PASSED BY THE TRIBUNAL IN ITA NOS. 3312 & 3313/AHD/2016 FOR ASSESSMENT YEARS 2012-13 & 2013-1 4. 2. WHEN THESE MISCELLANEOUS APPLICATIONS WERE CALLE D OUT FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE FAIRLY ACCEPTED THAT, IN V IEW OF THE JUDICIAL DEVELOPMENTS POST FILING OF THE MISCELLANEOUS APPLICATIONS, BY W AY OF HONBLE JURISDICTIONAL HIGH COURTS JUDGMENT IN THE CASE OF M/S. CHECKMATE FACI LITY AND ELECTRONIC SOLUTIONS PVT LTD. VS. DCIT, 2018 (10) TMI 994, HE DOES NOT WISH TO PURSUE THE MATTER FURTHER. 3. IN VIEW OF THE ABOVE POSITION, AND IN VIEW OF TH E FACT THAT WHAT HAS BEEN POINTED OUT AS A MISTAKE APPARENT FROM THE RECORD I S PRECISELY WHAT HAS BEEN HELD BY HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF M/S. CHECKMATE FACILITY AND MA NOS. 224 & 225/AHD/2018 AAKASH OILFIELD SERVICE LTD VS. DCIT ASSESSMENT YEAR: 2012-13 & 2013-14 PAGE 2 OF 2 ELECTRONIC SOLUTIONS PVT LTD. (SUPRA), WE SEE NO ME RITS IN THE PRESENT MISCELLANEOUS APPLICATIONS. WE, THEREFORE, DISMISS THE SAME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 28 TH JANUARY, 2019. SD/- SD/- RAJPAL YADAV PRAMO D KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 28 TH JANUARY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDE NT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ......18.01.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: ... 18.01.2019........ 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 28.01.2019... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 28.01.2019 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : .... 28.01.2019.. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......