The DCIT, Gandhinagar Circle, Gandhinagar V. Gujarat Industrial Development Corporation, Gandhinagar

MA 45/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1762 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-05-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS
• Keywords: Opportunity of being heard; Application of stay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTAN T MEMBER DY. CIT, GANDHINAGAR CIRCLE, GANDHINAGAR (APPELLANT) VS GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION, 2 ND FLOOR, BLOCK NO. 3,4,& 5 UDYOG BHAVAN, GANDHINAGAR PAN: AABCG8033D (RESPONDENT) REVENUE BY: SRI K.C. MATHEWS, SR.D.R. ASSESSEE BY: SRI S.N. SOPARKAR, A.R. DATE OF HEARING : 02-05-2014 DATE OF PRONOUNCEMENT : 08-05-20 14 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THROUGH THIS MISCELLANEOUS APPLICATION, REVENUE WA NTS US TO RECALL OUR ORDER IN STAY PETITION NO. 71/AHD/2013 ON THE G ROUND THAT THE SAME HAS BEEN PASSED BY US ON INCORRECT FACTS AND THE DEPART MENT HAS NOT BEEN ACCORDED ADEQUATE OPPORTUNITY OF BEING HEARD. MA NO. 45/AHD/2014 (IN STAY PETITION NO. 71/AHD/2013) ASSESSMENT YEAR 2009-10 M.A NO. 45/AHD/2014 (IN SP NO.71/AHD/2013) A.Y. 20 09-10 PAGE NO GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION VS. ACIT 2 2. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND NO MERIT IN THIS MISCELLANEOUS APPLICATION AS THE FACT S NARRATED BY THE REVENUE IN THIS APPLICATION ARE SUBSEQUENT TO THE PASSING O F ORDER IN STAY PETITION ON 13-09-2013. SO, IT CANNOT BE SAID THAT THE SAID ST AY PETITION WAS DISPOSED OFF ON INCORRECT FACTS. SIMILARLY, THE CONTENTION THAT DEPARTMENT WAS NOT ACCORDED ADEQUATE OPPORTUNITY IS ALSO NOT CORRECT A S THE SUBMISSIONS OF LD. SR. DR WERE DULY RECORDED IN OUR ORDER DATED 13 -09-2013 AND AFTER TAKING INTO CONSIDERATION THOSE SUBMISSIONS A CONSC IOUS DECISION WAS TAKEN TO GRANT STAY OF DEMAND. 2.1 IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLIC ATION FILED BY THE REVENUE IS HEREBY DISMISSED. 3. IN THE RESULT, MA FILED BY REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (ANIL CHATURVEDI) ( D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD : DATED 08/05/2014 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,