The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara V. M/s. Gujarat Industries Power Co.Ltd., Baroda

MA 51/AHD/2022

AI Insights

The case involves a Miscellaneous Application (M.A. No.51/Ahd/2022) filed by the Revenue against Gujarat Industries Power Co. Ltd. concerning the Assessment Year 2006-07. The application was related to a consolidated order dated 28.02.2022, which addressed multiple Assessment Years (2003-04, 2006-07, 2007-08 & 2008-09). Both the Learned Departmental Representative (DR) and the Learned Authorised Representative (AR) agreed that the current application did not sustain as similar applications for other Assessment Years had already been dismissed. The Tribunal, after hearing both parties and reviewing the relevant materials, decided to dismiss the present application, citing the precedent set by the dismissal of other applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129875 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-12-2022
• Assessment Year: 2006-2007
• Appeal Filed On: 24-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. No.51/Ahd/2022 Assessment Year: 2006-07 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.51/Ahd/2022 (In ITA No.1534/Ahd/2009) Assessment Year: 2006-07 Dy. Commissioner of Income Tax, vs. Gujarat Industries Power Co. Ltd., Circle – 1(1)(1), Vadodara. P.O. Petrochemicals, Dist. Baroda – 391 346. [PAN – AAACG 7277 Q] (Appellant) (Respondent) Assessee by : Ms. Amrin Pathan, AR Revenue by : Shri Rakesh Jha, Sr. DR Date of hearing : 23.12.2022 Date of pronouncement : 18.01.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Revenue in respect of order dated 28.02.2022 passed by the Tribunal. 2. The Ld. DR as well as the Ld. AR submitted that the order dated 28.02.2022 is consolidated order for A.Ys.2003-04, 2006-07, 2007-08 & 2008-09 and other MA filed by the Revenue has already been dismissed. Hence, the present Miscellaneous Application does not sustain as well. 3. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the order dated 28.02.2022 is already taken into consideration by the other MA filed by the Revenue in assessee’s case for other respective Assessment Year which was dismissed and hence the present Miscellaneous Application does not sustain. M.A. No.51/Ahd/2022 Assessment Year: 2006-07 Page 2 of 2 4 In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on this 18 th day of January, 2023. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 18 th day of January, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad