The ACIT, GNR Range, Gandhinagar V. M/s. Gujarat Maritime Board, Gandhinagar

MA 68/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5858 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 09-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: H P SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 10/12/2010 DRAFTED ON: 10/12/2010 1. M.A. NO.68/AHD/2009 A.Y. 2003-04 2. M.A. NO.69/AHD/2009 A.Y. 2005-06 (ARISING OUT OF ITA NOS.2924 & 2925/AHD/2008 SP NOS.33 & 34/AHD/2008 RESPECTIVELY) AYS.2003-04 & 2005-6 THE ACIT GANDHINAGAR RANGE GANDHINAGAR (ORIGINAL RESPONDENT) VS. GUJARAT MARITIME BOARD GMB BHAVAN SECTOR 10-A OPP.AIR FORCE STATION GANDHINAGAR (ORIGINAL APPELLANT) PAN/GIR NO. : AABCG 6676 L ( APPLLICANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI H.P.SINGH REVENUE BY : SHRI ROHIT MEHRA, SR. D.R. O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THESE TWO MISCELLANEOUS PETITIONS WERE RECEIVED O N 09/03/2009 AND THE REVENUE HAS MADE A PRAYER TO GRANT PERMISSI ON TO ADJUST A REFUND AGAINST AN OUTSTANDING DEMAND AT THAT TIME. THESE ARE OLD PETITIONS AND IN VIEW OF THE SUBSEQUENT DEVELOPMENT S, NOW HAVE BECOME REDUNDANT. 2. FROM THE SIDE OF THE RESPONDENT-ASSESSEE, LEARNE D AUTHORISED REPRESENTATIVE OF THE ASSESSEE MR.H.P.SINGH HAS MA DE A STATEMENT AT BAR MA NOS.68 & 69/AHD/2009 (ARISING OUT OF ITA NOS.2924 & 2925/AHD/2008 SP NOS.33 & 34/AHD/2008 RESPECTIVELY) AYS 2003-04 & 2005-06 - 2 - THAT THE ORDER OF THE TRIBUNAL HAS ALREADY BEEN DEL IVERED AND THEREUPON CERTAIN ADJUSTMENTS HAVE ALREADY BEEN MADE. RATH ER, HE HAS PLACED BEFORE US ITNS 150 FOR ASSESSMENT YEARS 2003-04 AND 2005-06 DATED 28/08/2008 ISSUED BY THE REVENUE DEPARTMENT IN ASS ESSEES CASE AND THROUGH THOSE TAX CALCULATION, IT IS EVIDENT THAT C ERTAIN ADJUSTMENTS HAVE ALREADY BEEN DONE. IN VIEW OF THIS, THESE TWO PETI TIONS ARE DISMISSED BEING STOOD REDUNDANT. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICAT IONS ARE DISMISSED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 13 TH DEC. /2010. SD/- SD/- ( N.S. SAINI ) ( MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEM BER AHMEDABAD; DATED 13 / 12 /2010 T.C. NAIR, SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-GANDHINAGAR 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD MA NOS.68 & 69/AHD/2009 (ARISING OUT OF ITA NOS.2924 & 2925/AHD/2008 SP NOS.33 & 34/AHD/2008 RESPECTIVELY) AYS 2003-04 & 2005-06 - 3 - 1. DATE OF DICTATION..10/12/2010 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 10/12/2010 OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 15/12/10 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S15/12/10 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15/12/10 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 9. DATE OF DESPATCH OF THE ORDER