The Assistant Commissioner of Income Tax, Bathinda V. M/s HPCL Mittal Pipelines Ltd, Bathinda

MA 32/ASR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3374 (ITAT-AMRITSAR)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 17-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 69

Judgement Text

MA NOS. 30 TO 31(ASR)/2015 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO. 30 & 31 (ASR)/2015 [ARISING OUT OF S.A. NOS.69 & 70(ASR)/2014] ARISING OUT OF ITA NOS. 554 & 555(ASR)/2014 ASSESSMENT YEARS: 2008-09 & 2009-10 PAN: AABCG5231F ASST. COMMR. OF INCOME-TAX, VS. M/S. HPCL-MITTAL E NERGY LIMITED CIRCLE-1, BATHINDA. VILL. PHULOKARI, TALWANDI SA BO, DISTT. BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) M.A. NO. 32 (ASR)/2015 [ARISING OUT OF S.A. NO. 71(ASR)/2014] ARISING OUT OF ITA NOS. 510(ASR)/2014 ASSESSMENT YEARS: 2008-09 PAN: AABCH9865Q ASST. COMMR. OF INCOME-TAX, VS. M/S. HPCL-MITTAL P IPELINES LIMITED CIRCLE-1, BATHINDA. VILL. PHULOKARI, TALWANDI SA BO, DISTT. BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH.TARSEM LAL, DR RESPONDENTS BY: NONE DATE OF HEARING: 11.09.2015 DATE OF PRONOUNCEMENT: 14/09/2015 ORDER PER A.D. JAIN, J.M. THESE THREE MISCELLANEOUS APPLICATIONS FILED BY TH E REVENUE ARISE FROM THE ORDER OF THE TRIBUNAL, DATED 30 TH SEPT., 2014 PASSED IN SA NOS. 69 MA NOS. 30 TO 31(ASR)/2015 2 TO 71 (ARISING OUT OF ITA NOS. 554, 555 & 510(ASR)/ 2014) FOR THE ASSESSMENT YEARS 2008-09 & 2009-10. 2. SINCE THE PENALTY APPEALS IN THE CASE OF PRESENT A SSESSEES STAND ALREADY HEARD AND THE ORDER IS UNDER PRONOUNCEMENT, THE PRESENT MISCELLANEOUS APPLICATIONS OF THE REVENUE HAVE BEC OME INFRUCTUOUS AND DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, ALL THE THREE MISCELLANEOUS APPL ICATIONS OF THE REVENUE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 14TH S EPT., 2015. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14TH SEPT, 2015 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: I) M/S. MITTAL ENERGY LIMITED (II) M/S. HPCL- MITTAL PIPELINES LIMITED; BATHINDA. 2. ACIT, CIRCLE-1, BATHINDA. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.