The DCIT, Circle-10, Ahmedabad V. Sunita M.Walia, Ahmedabad

MA 388/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4375 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 09-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: DIPAK R THAK KAR

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D, AHM EDABAD BEFORE S/SHRI N.S.SAINI, A.M,& S HRI MAHAVIR SINGH, J.M. M.A.NO.388 & 417/AHD/2009 (ARISING OUT ITA NO.462 & 463/AHD/2007 ASST.YEARS.2001-02 & 2003-04 DRAFED:12.2.10 ACIT (OSD) CIRCLE-10, AHMEDABAD ROOM NO.115, 1 ST FLOOR, NARAYAN CHAMBERS, AHMEDABAD VS. SMT. SUNITA M WALIA, A/12, MAHARAJA PALACE, UNIVERSITY ROAD, NAVRANGPURA, AHMEDABAD PAN NO.AAHJW1170G (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SH RI C.K. MISHRA, SR. DR RESPONDENT BY: SHR I DIPAK R THAKKAR, AR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF 2 MISCELLANEOUS APPLICATIONS (MA), THE R EVENUE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.462-463/AHD/2007 DATED 24-09-2009. 2. AT THE OUTSET THE LD. SR-DR STATED THAT THE SUBS EQUENT DECISION OF HONBLE APEX COURT IN THE CASE OF LIBERTY INDIA V. CIT (2009) 317 ITR 218 (SC) HAS DECIDED THE ISSUE IN FAVOUR OF THE REVENUE BY O BSERVING THAT THE WORD DERIVED FROM IS NARROWER IN CONNOTATION THAN THE WORD ATTRIBUTABLE TO. ACCORDINGLY, HE STATED THAT THE SUBSEQUENT DECISION IS IN FAVOUR OF THE REVENUE, HENCE, THE ORDER OF THE TRIBUNAL BE RECALLED. 3. WE FIND THAT THE TRIBUNAL HAS DECIDED THE ISSUE ON THE BASIS OF JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. INDIA GELATINE AND CHEMICALS LTD. (2005) 275 ITR 284 (GUJ) AND AT THAT POINT OF TIME, THE HONBLE APEX COURT HAS NOT DECIDED THE ISSUE. THE HONBLE APEX COURT HAS D ECIDED THE ISSUE SUBSEQUENTLY AND THE JUDGMENT IN THE CASE OF LIBERTY INDIA (SUPRA) CAME ON THIS 2 DATE 31-08-2009. ACCORDINGLY, WE FIND THAT AT THE POINT OF DECISION TAKEN BY THE TRIBUNAL THERE WAS NO DEBATE, HENCE, TAKING A FAVO URABLE DECISION IN VIEW OF THE JURISDICTIONAL HIGH COURTS DECISION, THE TRIBUNAL HAS NOT COMMITTED ANY MISTAKE APPARENT FROM RECORD AND THESE TWO MAS OF THE REVEN UE ARE DISMISSED. 4. IN THE RESULT, REVENUES MAS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-02-2010. SD/- SD/- (N.N.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE :12-02-2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XVI, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) /TRUE COPY/ BY ORDER, DR / AR, ITAT, AHMEDABAD