The Dy. CIT, Circle-1(1)(2), Ahmedabad V. M/s. Chiripal Industries Ltd., Ahmedabad

MA 325/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6414 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 06-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 3 2 5/ A h d /2 01 9 ( I n I TA N o . 2 74 3/ A hd/ 2 0 17 ) (A s se s s m e n t Y e a r : 2 0 13 - 1 4 ) D C I T C ir c l e- 1( 1) ( 2) , A h m e da b ad V s . M/ s . C hir ip a l I n d us tr i es Ltd ., C /o A r v in d Lt d. Na r od a R o a d , A h m ed a ba d [ P A N N o. A AA C C 85 1 3 B ] (Appellant) .. (Respondent) Appellant by : Shri R. R. Makwana, Sr. DR Respondent by : Shri Gaurav Nahta D a t e o f H e a r i n g 17/09/2021 D a t e o f P r o n o u n c e m e n t 15/12/2021 O R D E R PER Ms. MADHUMITA ROY - JM: We have heard the parties, and perused the relevant materials available on record. 2. The last sentence of Page 9 of the order under recall should be read as follows: “We find the fact of the case before us and that of the judgment cited upon is similarly situated and in the absence of any changed facts of the case, we do not find any reason to deviate from the same in confirming the estimated disallowance to the tune of Rs. 1,50,000/- as made by the Ld. CIT(A).” We further add that in that view of the matter the ground of appeal preferred by Revenue is found to be devoid of any merit and, thus, dismissed. - 2 - MA No.325/Ahd/2019(In ITA No.2743/A/17) DCIT vs. M/s.Chiripal Industries Ltd. Asst.Year – 2013-14 3. The Paragraph 12 is to be read as follows:- “In the result, Revenue’s appeal is, therefore dismissed.” 4. In the result, Misc. Application filed by the Revenue is allowed. This Order pronounced in Open Court on 15/12/2021 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 15/12/2021 TANMAY, Sr.PS आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/12/21 2. Date on which the typed draft is placed before the Dictating Member 15/12/2021 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... /12/2021 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 15 /12/2021 7. Date on which the file goes to the Bench Clerk 15 /12/2021 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................