Aakansha Organisers Pvt. Ltd., Surat V. The Commissioner of Income Tax, Surat

MA 69/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5150 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 25-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ADITYA SHUKLA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AKANKSHA ORGANISERS PVT. LTD. TOP FLOOR, ASCON CITY, CITY LIGHT ROAD, SURAT - 7 PAN: AABCA9583E (APPELLANT) VS COMMISSIONER OF INCOME TAX - 1, SURAT (RESPONDENT) REVENUE BY : S H RI A DITYA SHUKLA , SR. D . R. ASSESSEE BY: S H RI RAJESH SHAH , A.R. DATE OF HEARING : 02 - 12 - 2 016 DATE OF PRONOUNCEMENT : 19 - 01 - 2 017 / ORDER P ER : AMARJIT SINGH , ACCOUNTANT MEMBER : - THE MA WAS FILED ON 25 - 05 - 2016 . IT WAS STATED IN THE APPLICATION THAT THE ORDER IN THE APPEAL OF THE A SSESSEE ITA NO.1149/AHD/2014 FOR A.Y.2009 - 10 AGAINST THE ORDER U/S. 263 OF THE I.T. ACT PASSED BY THE CIT - I, SURAT WAS PRONOUN CED BY THE IT AT ON 23 RD JANUARY , 2015 3. DURING THE COURSE OF APPELLATE PROCEEDINGS M A NO . 69 / A HD/20 16 (ITA NO. 1149/AHD/2014) A SSESSMENT YEAR 200 9 - 10 MA NO. 69/AHD/2016 ( I.T.A NO. 1149 /AHD/20 14) A .Y. 2009 - 10 PAGE NO AKANKSHA ORGANISERS PVT. LTD. VS. CIT 2 BEFORE US , THE LD. COUNSEL STATED IT AT B ENCH HAD NOT CONSIDERED THE FOLLOWING CASES RELIED UPON BY THE ASSESSEE : - 1. CIT, DELHI VS. GLAXO SMITHKLINE ASIA (P) LTD. (2010) 236 CTR 113 (SC) : (2010)195 TAXMAN 35 (SC) : (2010) 47 DTR 65 (SC) : (2010) 4 TAXCORP (DT) 47551 (SC) 2. CIT V. MAX INDIA LIMITED [2007] 295 ITR 282 (SC) 3. MALABAR INDUSTRIES CO. LTD. V. CIT [2000] 243 ITR 83 (SC) T HEREFORE, HE CONTEND ED THAT ORDER PASSED BY THE ITAT WITHOUT CONSIDERING THE CASES RELIED UPON BY THE APPLICANT WA S MISTAKE APPARENT ON RECORD. ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE OBJECTED THE APPLICATION OF THE ASSESSEE STATING THAT THE MATTER WAS ALREADY TAKE N IN TO CONSIDERATION BY THE IT AT BEFORE PASSING THE ORDER. 4. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT THE CO - ORDINATE BENCH OF THE ITAT HA D PASSED THE ORDER IN THE CASE OF THE ASSESSEE ON 23 RD JANUARY, 2015 AFTER T AKING INTO CONSIDERATION THE CASE LAW S REPORTED BY THE ASSESSEE , THEREFORE, WE DO NOT FIND ANY MERIT IN THE MA FILED BY THE ASSESSEE AND THE SAME IS DISMISSED. MA NO. 69/AHD/2016 ( I.T.A NO. 1149 /AHD/20 14) A .Y. 2009 - 10 PAGE NO AKANKSHA ORGANISERS PVT. LTD. VS. CIT 3 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 19 - 01 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 19 /01/2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,