The DCIT, Central Circle-1, Baroda V. M/s. Hindustan Earth Movers Pvt.Ltd., Baroda

MA 363/AHD/2009

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3360 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 9 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-07-2015
• Assessment Year: misc
• Appeal Filed On: 23-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , BEFORE SHRI PRAMOD KUMAR , ACCOUNTANT MEMBER , AND SHRI RAJPAL YADAV , JUDICIAL MEMBER . M. A. NO. 363/AHD/2009 (IN IT (SS) A. N O. 2 94 /AHD/20 0 4 ) BLOCK PERIOD 1/4/1995 TO 19/12/2001 DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE - 1, BARODA APPELLANT VS. M/S. HINDUSTAN EARTH MOVERS P. LTD. 9 - A, SHIVALAYA, C. S. CROSS ROAD, NO.2 DAHISAR EAST, MUMBAI .. RESPON DENT [ PAN: AA CH8593A ] / BY REVENUE :SHRI D. C. MISHRA , SR .D.R. / BY ASSESSEE : SHRI P. M. MEHTA , A.R. / DATE OF HEARING : 1 7 .0 7 .2015 / DATE OF PRONOUNCEMENT : 21 .08.2015 O R D E R PER PRAMOD KUMAR , A . M.: BY WAY OF THIS PETITION, THE APPLICANT ASSESSING OFFICER SEEKS MODIFICATION IN THE TRIBUNALS ORDER DATED 14 TH DECEMBER, 2007 TO THE EXTENT THAT, DUE TO HONBLE SUPREME COURTS SUBSEQUENT JUDGMENT IN THE CASE OF CIT VS. SURESH N GUPT A [(2008) 297 ITR 322 (SC)], LEVY OF SURCHARGE IS TO BE UPHELD. M. A. NO. 363/AHD/2009 (M / S . DC IT VS. HINDUSTAN EARTH MOVERS P. LTD. ) - 2 - 2. WHEN THIS PETITION WAS TAKEN UP FOR HEARING, IT WAS NOTICED THAT HONBLE SUPREME COURTS JUDGMENT IN THE CASE OF SURESH N. GUPTA (SUPRA) NO LONGER HOLDS GOOD LAW, AS IT IS REVERSED BY A LAR GER BENCH OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. VATIKA TOWNSHIPS PVT. LTD. [(2014) 49 TAXMAN. COM 249 (SC)]. THE VERY FOUNDATION OF THE IMPUGNED PETITION THUS CEASES TO BE LEGALLY SUSTAINABLE. THE PETITION MUST, THEREFORE, STAND DISMISSED. LEA RNED REPRESENTATIVE FAIRLY ACCEPTED THIS POSITION. 3. IN THE RESULT, THE RECTIFICATION PETITION IS DISMISSED PRONOUNCED IN THE OPEN COURT ON THIS THE 21 ST DAY OF AUGUST, 2015. SD/ - SD/ - ( RAJPAL YADAV ) ( PRAMOD KUMAR ) JUDICIAL MEMB ER ACCOUNTANT MEMBER AHMEDABAD: DATED 21 /08/2015 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO: - 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. BY ORDER/ , / ,