Jay Chemical Industries Ltd., Ahmedabad V. The ACIT., Circle-4, Ahmedabad

MA 49/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9762 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-12-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 09-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T SHANKAR SRDR

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD .., ! ! ! ! ..'#, $ BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER % % & (MISC. APPLICATION) NO.49/AHD/2012 (A/O ITA NO.513/AHD/2005) & ' (' & ' (' & ' (' & ' ('/ // / ASSESSMENT YEAR: 2001 - 02 JAY CHEMICAL INDUSTRIES LTD., JAY HOUSE, PANCHVATI, AHMEDABAD [ PAN NO. AAACJ 7628J ] & & & & / V/S . ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, AHMEDABAD (ORIGINAL RESPONDENT) (ORIGINA L APPELLANT) (APPELLANT) .. (RESPONDENT) *+ , - /BY APPELLANT WRITTEN SUBMISSION .*+ , - /BY RESPONDENT SHRI T. SHANKAR, SR-DR /& 0 , 1$ /DATE OF HEARING 21-12-2012 2'( , 1$ /DATE OF PRONOUNCEMENT 04 -01-2013 3 3 3 3 / // / ORDER ..'#, $ /PER A.K.GARODIA, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS APPLICATION (MA) HAS BEEN FILED BY THE ASSESSEE IN WHICH, IT WAS STATED THAT THERE IS A MISTAKE APPARE NT IN THE TRIBUNAL ORDER. LATER ON LD. AR OF THE ASSESSEE HAS FILED A LETTER ON 12-10-2010 STATING THEREIN THAT IN THE SECOND ROUND OF THE APPEAL, THE TRIBUNAL HAS REMITTED THE MATTER BACK TO THE FILE OF ASSESSING OFFICER FOR FR ESH DECISION IN THE LIGHT OF JUDGMENT OF HONBLE SUPREME COURT RENDERED IN THE C ASE OF TOPMAN EXPORT LTD. V. CIT (2012) 67 DTR 185 (SC) AND HENCE THIS MA HAS BECOME INFRUCTUOUS. HE ALSO SUBMITTED THE COPY OF TRIBUNAL DECISION IN ASSESSEES OWN CASE FOR THE SAME ASSESSMENT YEAR IN ITA NO.400/AHD/2012 DATED 30- 05-2012. MA NO.49/AHD/2012 (A/O ITA NO.513/AHD/2012) JAY CHEMICAL INDS. LTD. V. ACIT CIR-4, ABD PAGE 2 2. IN VIEW OF THE ABOVE FACTS, THIS MA OF THE ASSES SEE HAS BECOME INFRUSCTUS AND DISMISSED ACCORDINGLY. 3. IN THE RESULT, MA OF THE ASSESSEE STANDS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- ( ) ($ ) (D.K. TYAGI) (A.K.GARODIA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) *DKP #&!6- 04/01/2013 3 3 3 3 , ,, , .1% .1% .1% .1% =%(1 =%(1 =%(1 =%(1 / COPY OF ORDER FORWARDED TO:- 1. *+ / APPELLANT 2. .*+ / RESPONDENT 3. !! 1 /> / CONCERNED CIT 4. />- / CIT (A) 5. % @ .1& , , / DR, ITAT, AHMEDABAD 6. ' BC / GUARD FILE. BY ORDER/ 3 , /TRUE COPY/ D/ !E , STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 21/12 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 21/12 4) DATE OF CORRECTION 31/12 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 02/01 7) ORDER UPLOADED ON 04/01 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 04/01