The DCITGNR Circle, Gandhinagar V. Creative Infocity Ltd., Gandhinagar

MA 45/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7609 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 15-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.45/AHD/2011 IN I.T.A. NO.3330 / AHD/2008 (ASSESSMENT YEAR 2003-04) ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR VS. M/S. CREATIVE INFOCITY LTD., INFOCITY COMPLEX, AIRPORT ROAD, GANDHINAGAR PAN/GIR NO. : AABCC5834C (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI SAMIR TEKRIWAL, SR. DR RESPONDENT BY: SHRI TUSHAR P HEMANI, AR DATE OF HEARING: 03.02.2012 DATE OF PRONOUNCEMENT: 03.02.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE SEEKING RECALL OF THE TRIBUNAL ORDER DATED 31.01.2011. IT HAS BEEN SUBMITTED IN THE MISCELLANEOUS APPLICATION THAT THE TRIBUNAL HAS NOT ACCORDED ADEQUATE OPPORTUNITY OF BEING HEARD TO THE DEPARTMENT AND FO R THIS REASON, THERE IS AN APPARENT MISTAKE IN THE TRIBUNAL ORDER AND HENCE , IT SHOULD BE RECALLED. 2. IN THE COURSE OF HEARING BEFORE US, NO SERIOUS A RGUMENT WAS RAISED BY THE LD. D.R. OF THE REVENUE. 3. WE FIND THAT AS PER THE IMPUGNED TRIBUNAL ORDER, THE APPEAL OF THE ASSESSEE WAS ALLOWED ON THIS BASIS THAT THE ORDER W AS PASSED BY CIT U/S 263 OF THE INCOME TAX ACT, 1961 ON 22.03.2007 AND P URSUANT TO THIS, ASSESSMENT ORDER WAS PASSED BY THE A.O., WHICH WAS A SUBJECT MATTER OF M.A.NO.45 /AHD/2011 2 APPEAL BEFORE THE TRIBUNAL IN I.T.A.NO. 3330/AHD/20 08. IN THE MEANTIME, THE ORDER PASSED BY LD. CIT U/S 263 WAS QUASHED BY THE TRIBUNAL AS PER THE TRIBUNAL ORDER DATED 01.05.2009 IN I.T.A.NO. 19 82/AHD/2007 AND BECAUSE OF THIS, IT WAS HELD IN THE IMPUGNED ORDER THAT SINCE THE ORDER OF CIT PASSED BY HIM U/S 263 ON 22.03.2007 HAS BEEN CA NCELLED BY THE TRIBUNAL, THE ORDER PASSED BY THE A.O. IN PURSUANCE TO THE ORDER OF LD. CIT U/S 263 HAS BECOME INFRUCTUOUS AND, THEREFORE, THE APPEAL OF THE ASSESSEE IS TO BE ALLOWED. UNDER THESE FACTS, WE D O NOT FIND ANY APPARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 7/2 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7/2.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 03/02 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.08/02 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08/02/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .