The ACIT, Circle-1, Ahmedabad V. Akar Laminators Ltd., Ahmedabad

MA 29/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5510 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 29-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N P PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH AHMEDABAD BEFORE, SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO. 29/AHD/2015 (IN ITA NO. 858/AHD/2005) (ASSESSMENT YEAR:2001- 02) THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1(1)(1), AHMEDABAD APPELLANT VS. AKAR LAMINATORS LTD., 1 ST FLOOR, TRADE CENTRE, OPP. STADIUM BATH, STADIUM SIX ROADS, AHMEDABAD RESPONDENT PAN: AABCA2778H /BY REVENUE : SHRI N. P. PATEL, SR. D.R. /BY ASSESSEE : NONE /DATE OF HEARING : 21.04.2017 /DATE OF PRONOUNCEMENT : 28.04.2017 ORDER (ORAL) PER S. S. GODARA, JUDICIAL MEMBER OUR INSTANT ORDER DISPOSES OF REVENUES MISCELLANEO US APPLICATION SEEKING TO RECALL MODIFY TRIBUNALS ORDER DATED 1 ST AUGUST, 2014, DISMISSING ITS GROUND SEEKING TO REVIVE PRIOR PERIOD EXPENDITU RE DISALLOWANCE OF RS.1,01,26,985/- MADE BY THE ASSESSING OFFICER AND DELETED IN LOWER APPELLATE PROCEEDINGS. HEARD LEARNED DEPARTMENTAL REPRESENTATIVE. NONE AP PEARS AT THE ASSESSEES BEHEST. IT IS ACCORDINGLY PROCEEDED EX PARTE. M.A. NO. 29/AHD/2015 (DCIT VS. AKAR LAMINATORS LTD. ) A.Y. 2001-02 - 2 - 2. WE COME TO MERITS OF THE ISSUE. LEARNED DEPARTM ENTAL REPRESENTATIVE STRONGLY REITERATES THE REVENUES PLEADINGS THAT TH E ASSESSEE HAS SOUGHT TO CLAIM DOUBLE DEDUCTION OF PRIOR PERIOD EXPENDITURE CLAIM HEREINABOVE. A PERUSAL OF TRIBUNALS ABOVESTATED ORDER MAKES IT CL EAR THAT LEANED CO-ORDINATE BENCH HAS UPHELD CIT(A)S DIRECTIONS TO THE ASSESSI NG OFFICER THAT IT IS A CASE OF DOUBLE DISALLOWANCE SINCE THE ASSESSEE HAD ITSEL F DISALLOWED THE VERY CLAIM. WE AFFORDED AMPLE OPPORTUNITY TO REVENUE TO REBUT THIS CRUCIAL FINDING. IT FAILS TO CONTROVERT THE SAME. WE THU S FIND NO MERIT IN ITS INSTANT APPLICATION. THE SAME IS ACCORDINGLY DECLINED. 3. THIS REVENUES MISCELLANEOUS APPLICATION IS DISM ISSED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 28 TH DAY OF APRIL, 2017.] SD/- SD/- ( AMARJIT SINGH ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/04/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0