ACIT, Ambala V. Godawari Spherocast Ltd., Ambala Cantt.

MA 60/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8939 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 28-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.59 & 60/CHD/2012 (IN ITA NOS.1379 & 1265/CHD/2010) (ASSESSMENT YEAR: 2007-08) THE A.C.I.T. VS. M/S GODAWARI SPHEROCAST LTD. AMBALA. 77, MODEL TOWN AMBALA CITY. PAN: AAHCS9189N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K.SAINI, DR RESPONDENT BY : SHRI ROHIT GOEL DATE OF HEARING : 20.07.2012 DATE OF PRONOUNCEMENT : 24.08.2012 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT/REVENUE HAS FILED TWO SEPARATE MISCEL LANEOUS APPLICATIONS IN ITA NO.1379/CHD/2010 AND ITA NO.126 5/CHD/2010 AGAINST THE ORDER OF THE TRIBUNAL DATED 31.10.2011. 2. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE TWO APPLICATIONS MOVED BY THE REVENUE WERE NOT MERITED AS THE APPEAL OF THE REVENUE IN THE ASSESSEE.1379/CHD/2010 WAS DISMISSED FOR NON REMOVAL OF DEFECTS. HOWEVER, THE APPEAL IN ITA NO.1265/CHD /2010 IE. THE APPEAL FILED BY THE ASSESSEE WAS ADJUDICATED UPON B Y THE TRIBUNAL VIDE COMMON ORDER DATED 31.10.2011. IN VIEW THEREOF, TH E REVENUE COULD AT BEST BE AGGRIEVED BY THE DISMISSAL OF THE APPEAL IN ITA NO.1379/CHD/2010 AND NOT BY THE DECISION OF THE TRI BUNAL IN ITA NO.1265/CHD/2010. 2 3. WE HAVE PERUSED THE ORDER OF THE TRIBUNAL DATED 31.10.2011 AND FIND THAT THE APPEAL OF THE REVENUE IN ITA NO.1379/ CHD/2010 RELATING TO ASSESSMENT YEAR 2007-08 WAS DISMISSED IN LIMINE FOR NON REMOVAL OF THE DEFECTS POINTED OUT BY THE REGISTRY. HOWEVER, THE APPEAL IN ITA NO.1265/CHD/2010 RAISED BY THE ASSESSEE WAS DECIDED ON THE MERITS OF THE ADDITION MADE IN THE CASE OF THE ASSESSEE. IN VIEW THEREOF, WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION MOVED BY THE ASSESSEE AGAINST ITA NO.1265/2010 AND THE SAME IS DISMISSED. 4. IN RESPECT OF DISMISSAL OF APPEAL IN LIMINE IN I TA NO.1379/CHD/2010 THE APPLICANT POINTED OUT THAT IT HAS REMOVED THE DEFECTS AND CONSEQUENTLY THE ORDER OF THE TRIBUNAL BE RECALLED TO BE DECIDED ON THE MERITS OF THE ISSUES RAISED. WE FIN D THAT THE REVENUE HAS REMOVED THE DEFECTS IN THE APPEAL FILED IN ITA NO.1 379/ CHD/2010 AND CONSEQUENTLY THE ORDER OF THE TRIBUNAL IN THE SAID APPEAL IS RECALLED AND THE APPEAL OF THE REVENUE IS SLATED FOR HEARING ON 27.8.2012 FOR THE PURPOSE OF WHICH ISSUE OF FORM AL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. THUS THE APPEAL I N ITA NO.1379/CHD/2010 IS RECALLED OUT OF THE CONSOLIDATE D ORDER PASSED BY THE TRIBUNAL IN ITA NO.1379 & 1265/CHD/2010. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE AGAINST THE ORDER IN ITA NO.1379/CHD/2010 STANDS AL LOWED AND AGAINST ITA NO.1265/CHD/2010 STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF AUGUST, 2012. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 24 TH AUGUST, 2012 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH