Gujarat State Fertilizer and Chemicals Limited, Baroda V. The Dy.CIT, Circle-1, Baroda

MA 59/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3132 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 10-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA

Judgement Text

M.A. NO.59/AHD/2014 ARISING OUT OF I.T.A. NO. 729/AHD/2010: ASSESSMENT YEAR: 2007-08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO.59/AHD/2014 ARISING OUT OF I.T.A. NO. 729/AHD/2010 ASSESSMENT YEAR: 2007-08 GUJARAT STATE FERTLIZER & CHEMICALS LTD., PO FERTILIZER NAGAR, DIST. BARODA ....................APPELLANT PAN AAACG7996C VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1(C), BARODA. . .RESPONDENT APPEARANCES BY: SANJAY R. SHAH.... FOR THE APPELLANT D. C. MISHRA..... F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 17/7/2015 DATE OF PRONOUNCING THE ORDER: JULY 20, 2015 O R D E R PER PRAMOD KUMAR, AM: BY WAY OF THIS APPLICATION THE ASSESSEE APPLICANT POINTS OUT THAT GROUND NO.7A IN ITA NO.729/AHD/2010 HAS REMAINED T O BE DISPOSED OF IN THE ORDER DATED 5 TH JULY, 2013. IT IS POINTED OUT THAT WHILE ARGUMENTS ARE TAKEN ON RECORD IN PARA 22 OF THE IMPUGNED ORDER, THE SUBSE QUENT PARAGRAPH 23 DOES NOT DEAL WITH THE ARGUMENTS. THE GROUND OF APPEAL A S SUCH REMAINED TO BE DISPOSED OF. M.A. NO.59/AHD/2014 ARISING OUT OF I.T.A. NO. 729/AHD/2010: ASSESSMENT YEAR: 2007-08 PAGE 2 OF 2 2. THE LD. DR. DOES NOT OPPOSE THE SAME. 3. IN VIEW OF THE ABOVE DISCUSSION, WE HEREBY RECAL L THE ORDER DATED 5.7.2013 FOR THE LIMITED PURPOSE OF DISPOSING OF GR OUND NO.7A AND FIX THE MATTER FOR THIS PURPOSE ON 21 ST SEPTEMBER, 2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE FRESH NOTICE TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20 DAY OF JULY, 2015. SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE 20 TH DAY OF JULY, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD