The ITO, Ward-8(2), Ahmedabad V. Soham Cold Storage Pvt.Ltd., Ahmedabad

MA 3/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6303 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHAVNESH KULSHRESTHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. K. GARODIA , AM) M. A. NO.03/AHD/2011 (IN ITA NO.516/AHD/2008 AY: 2005-06) THE INCOME TAX OFFICER, WARD -8(2), AHMEDABAD VS SOHAM COLD STORAGE PVT. LTD., 1 ,LAXMI COMPLEX, HIGHWAY, SABARMATI, AHMEDABAD PA NO. AAFCS 2067 M (APPLICANT) (RESPONDENT) APPLICANT BY SHRI BHAVNESH KULSHRESTHA, SR. DR RESPONDENT BY NONE ORDER PER BHAVNESH SAINI : THIS MISC. APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 20- 08-2010. THE DEPARTMENTAL APPEAL WAS DISMISSED FOLLOWING THE ORD ER OF THE TRIBUNAL FOR PRECEDING ASSESSMENT YEAR AS WELL AS O THER DECISIONS. THE DEPARTMENTAL APPEAL WAS THUS DECIDED ON MERIT. IT IS SETTLED LAW THAT THE TRIBUNAL HAS NO POWER TO REVIEW ITS EARLIE R ORDER DECIDED ON MERITS. WE RELY UPON THE DECISION OF THE HONBLE CA LCUTTA HIGH COURT IN THE CASE OF ANAMIKA BUILDERS 251 ITR 585, DECISI ON OF HONBLE M. P. HIGH COURT IN THE CASE OF AGRAWAL WAREHOUSING 25 7 ITR 235 AND THE DECISION OF THE HONBLE ANDHRA PRADESH HIGH COU RT IN THE CASE OF IDEAL ENGINEERING 251 ITR 743. IN VIEW THEREOF, THE RE IS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL. MI SC. APPLICATION FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. MA NO.03/AHD/2011 (IN ITA NO.516/AHD/2008) ITO, WARD-8(2), AHMEDABAD VS SOHAM COLD STORAGE PVT . LTD. 2 2. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS DISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 13-05-2011 SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 13-05-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD