M/s M.K.U Pvt. Ltd., Kanpur V. Dy. Commissioner of Income Tax-6, Kanpur

MA 23/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3314 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ANAND KUMAR AGARWAL
• Assessee Lawyers: P K KAPOOR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NOS.2 3 TO 2 4 /LKW/20 1 5 (ARISING OUT OF I.T.A.NOS. 179 & 401 / LKW/201 1 ) A.YRS.: 200 8 0 9 TO 200 9 10 DCIT 6 , KANPUR . VS. M/S MKU LIMITED , 1 3 , GANDHI GRAM , KANPUR 208 007. (A PPLICANT ) (RESPONDENT) M.A. NOS.25 /LKW/20 15 (ARISING OUT OF I.T.A.NO. 612/LKW/2011) A.YRS.:2007 08 DCIT 6, KANPUR. VS. M/S MKU (ARMOURS) LIMITED, 105, CHANDRA LOK COMPLEX, 26/72 D, BIRHANA ROAD KANPUR 208 007. (A PPLICANT ) (RESPONDENT) A SSESSEE BY SHRI P. K. KAPOOR , C.A. DEPARTMENT BY DR. ANAND KUMAR AGARWAL, CIT DR DATE OF HEARING 01 / 05 /201 5 DATE OF PRONOUNCEMENT 0 5 /0 6 /201 5 O R D E R PER A. K. GARODIA, A.M. ALL THESE THREE MISC. APPLICATIONS ARE FILED BY THE ASSESSEE POINTING OUT CERTAIN ALLEGED APPARENT MISTAKE S IN THE COMBINED TRIBUNAL ORDER DATED 2 1 / 11 /201 4 . 2 . AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT RELIEF IS ALREADY ALLOWED BY HONBLE HIGH COURT WHILE DECIDING THE APPEALS FILED BY THE ASSESSEE AGAINST THIS TRIBUNAL ORDER AND THEREFORE, [ 2 ] THESE M.AS. HAVE BECOME INFRUCTOUS. LEARNED D.R. SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER . 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. SINCE, HONBLE HIGH COURT HAS ALREADY GRANTED RELIEF TO THE ASSESSEE AND AS A CONSEQUENCE, THE ASSESSEE DOES NOT WANT TO PURSUE THESE M.AS . ANY MORE, WE REJECT THESE M.AS. AS INFRUCT U OUS. 5. IN THE RESULT, ALL THE TH RE E MISC. APPLICATIONS OF THE ASSESSEE ARE DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 0 5 /0 6 /201 5 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR