The DCIT, Circle-2, Surat V. Abhishek Exports, Surat

MA 71/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8506 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 04-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ARISING OUT OF

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER M.A. NOS.67, 68, 69, 70 & 71/AHD/2012 (BY DEPARTMEN T) (ARISING OUT OF ITA NOS.4287/07, 2753/09, 2531/08, 1442/09, 2296/10 RESPECTIVELY (A.YS.2004-05, 04-05, 05-06, 06-07, 07-08 RESPECTIV ELY) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, SURAT APPELLANT(IN ALL M.AS.) VS. M/S ABHISHEK EXPORTS, ABHISHEK HOUSE, OPP. JIVENBHARTI SCHOOL, KADAMPALLI SOCIETY, NANPURA, SURAT RESPONDENT (IN ALL M.AS.) M.A. NO.26/AHD/2012 (BY ASSESSEE) ARISING OUT OF ITA NO.4287/07 A.Y. 2004-05 M/S ABHISHEK EXPORTS ABHISHEK HOUSE, OPP. JIVAN BHARTI SCHOOL, KADAMPALLI SOCIETY, NANPURA, SURAT APPELLANT VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, SURAT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI RAHUL KUMAR, SR. D.R. ---------------- DATE OF HEARING : 22.06.2012 DATE OF PRONOUNCEMENT : 22.06.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER 2 M.A. NO.26 OF 2012 IS FILED BY THE ASSESSEE AND ALL OTHER M.AS. ARE FILED BY THE REVENUE. SINCE ALL THESE M.AS. BE LONG TO SAME ASSESSEE, THEY ARE BEING DISPOSED OF BY PASSING A CONSOLIDATE D ORDER. M.A. NO.26/AHD/2012 2. VIDE LETTER DATED 08.05.2012 ASSESSEE HAS REQUE STED TO WITHDRAW THIS M.A., HENCE THE SAME IS DISMISSED AS WITHDRAWN. M.A. NOS.67, 68, 69, 70 & 71/AHD/2012 3. THESE M.AS. HAVE BEEN FILED BY THE REVENUE AGAI NST THE COMBINED ORDER DATED 09.12.2011 FOR ASSESSMENT YEAR S 2004-05, 04-05, 05-06, 06-07, 07-08 RESPECTIVELY, POINTING OUT A MI STAKE APPARENT FROM THE RECORD. NAME OF THE ASSESSEE HAS BEEN MENTIONED AS M/S ABHISHEK EXPORTS (I) PVT. LTD. INSTEAD OF M/S ABHISHEK EXPOR TS. THEREFORE, THE ORDER DATED 09.12.2011 IS RECTIFIED AND THE NAME OF THE A SSESSEE TO BE READ AS M/S ABHISHEK EXPORTS INSTEAD OF M/S ABHISHEK EXPO RTS (I) PVT. LTD. 4. IN THE RESULT, M.AS. OF THE REVENUE ARE ALLOWED AND THAT OF ASSESSEE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22/06/2012 (T.R. MEENA) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER N.K. CHAUDHARY, SR. P.S. DATED : .06.2012 / COPY OF ORDER FORWARDED TO:- 3 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# *