The ACIT, Circle-5, Ahmedabad V. Nabros Pharma Pvt. Ltd., Ahmedabad

MA 346/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4235 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 13-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES C, AHM EDABAD BEFORE S/ SHRI N.S.SAINI, A.M, & SHRI MAHAVIR SINGH, J.M. M.A.NO.346/AHD/2009 (ARISING OUT ITA NO.562 /AHD/2006 ASST.YEAR.2002-03 DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, AHMEDABAD VS. NABROS PHARMA PVT. LTD., 401, ASHWAMEGH COMPLEX, NR. MITHAKHALI UNDERBRIDGE, NAVRANGPURA, AHMEDABAD PAN NO.AAACN7886N (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHR I C.K.MISHRA, SR.DR RESPONDENT BY: URV ASHI SHODHAN, A.R ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE REVENUE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.562/AHD/2006 DATED 03-04-2009. 2. THE ONLY CONTENTION OF THE REVENUE IS THAT ITAT IN ASSESSMENT YEAR 2001- 02 HAS SET ASIDE THIS ISSUE TO THE FILE OF CIT(A) A ND NOT TO THE ASSESSING OFFICER BUT IN THE PRESENT ASSESSMENT YEAR THE MATTER IS RE STORED BACK TO THE FILE OF ASSESSING OFFICER. 3. AS THE RECTIFICATION PETITION DOES NOT CONTAIN A NY SUBSTANCE AND WE FIND NO MERIT IN THIS PETITION OF REVENUE AS THERE IS NO MI STAKE APPARENT FROM RECORDS IN THE ORDER OF THE TRIBUNAL. ACCORDINGLY, THE MA OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2010. SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. 2 DATE : 08/01/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XI, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD