M/s. M. Kantilal Exports, Surat V. The ACIT., Cent,Circle-2, Surat

MA 369/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4323 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 29-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHMEDABAD BEFORE S/ SHRI N.S.SAINI , ACCOUNTANT MEMBER, & SH RI MAHAVIR SINGH , JUDICIAL MEMBER M.A.NO.369/AHD/2009 (ARISING OUT ITA NO.3862/AHD/2004 ASSESSMENT YEAR: 2001-02 DATE OF HEARING: 26.3.10 DRAFTED: 26.3.10 M/S. M. KANTILAL EXPORTS, AMBIKA- NIWAS, MOHAN-NI-CHAWL, VARACHHA ROAD, SURAT PAN NO.AAAFM4325L VS. ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, ROOM NO.504, AAYAKAR BHAVAN, MAJURA GATE, SURAT (APPELLANT) (RESPONDENT) (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) APPELLANT BY : SHRI J.P. SHAH, AR RESPONDENT B Y: SHRI DIPAK P RIPOTE, DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE ASSESSEE HAS REQUESTED FOR RECTIFICATION OF THE ORDER IN ITA NO.3862/AHD/2004 DATED 11-09- 2009 OF THIS TRIBUNAL, IN WHICH, ACCORDING TO THE A SSESSEE THERE ARE MISTAKE APPARENT FROM RECORDS. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE, SHRI J.P. SHAH, SR. ADVOCATE STATED THAT THE APPEAL OF THE ASSESSEE BY THE HONBLE HIGH COURT IN TAX APPEAL NO.2186 OF 2009 DATED 23-02-2010 HAS BEE N ALLOWED AND THIS MA OF THE ASSESSEE HAS BECOME INFRUCTUOUS IN VIEW OF THE DECISION OF HONBLE HIGH COURT IN TAX APPEAL. 3. BEFORE US, A COPY OF THE ORDER OF HONBLE HIGH C OURT HAS BEEN FILED, AND BY THIS ORDER THE HONBLE HIGH COURT HAS ALLOWED TH E TAX APPEAL OF THE ASSESSEE 2 AND ACCORDINGLY, THIS MA OF THE ASSESSEE HAS BECOME INFRUCTUOUS. ACCORDINGLY, THE SAME IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, ASSESSEES MA IS DISMISSED AS INFRUC TUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 26/03/2010. SD/- SD/- ( N.S.SAINI ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 26/03/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-II, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) /TRUE COPY/ BY ORDER, DR / AR, ITAT, AHMEDABAD