M/s Quixotic Healthcare, Chandigarh V. DCIT, Chandigarh

MA 77/CHANDI/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4105 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 06-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER M.A. NO. 77/CHD/2018 IN ITA NO. 920/CHD/2017 ASSESSMENT YEAR : 2013-14 QUIXOTIC HEALTHCARE, PLOT NO. 784, INDUSTRIAL AREA, PHASE-II, CHANDIGARH. VS. THE DCIT, CIRCLE 1(1), CHANDIGARH PAN NO AAAFQ1947N : APPELLANT RESPONDENT ASSESSEE BY : SHRI PARIKSHIT AGARWAL, CA REVENUE BY : SMT. CHANDER KANTA, SR.DR ! '# DATE OF HEARING : 28.09.2018 $%&'# D ATE OF PRONOUNCEMENT : 11.10.2018 $%/ ORDER THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER DATED 15.0 9.2017 IN ITA 920/CHD/2017 RELYING UPON THE DECISION OF THE JURIS DICTIONAL HIGH COURT IN THE CASE OF STOVECRAFT INDIA VS CIT IN ITA NO. 20/2015 DATED 28.11.2017. 2. THE MISCELLANEOUS APPLICATION WAS HEARD ON 10.08 .2018, HOWEVER BEFORE THE PASSING OF THE ORDER IN VIEW OF THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS CLASSIC BINDING INDUSTRIES (2018) 96 TAXMANN.COM 405 (S.C). THE M.A . WAS REFIXED FOR CLARIFICATION ON 28.08.2018. AFTER HEARING THE PARTIES, SINCE THE LEGAL ISSUE IS NO LONGER RES-INTEGRA, MISCELLANEOUS APPLICATION IS DISMISSED RELYING UPON THE POSITION OF LAW AS LAID DOWN BY THE HON'BLE SUPREME COURT IN CIT VS CLASSIC BINDING IND USTRIES (SUPRA). M.A 77/CHD/2018 A.Y.2013-14 PAGE 2 OF 2 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. ORDER PRONOUNCED IN THE OPEN COURT ON 11.10.2018. SD/- ( !' ) (DIVA SINGH) ' / JUDICIAL MEMBER ( ) (%)*+,+ COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT - 2. THE RESPONDENT - 3. (( ! - CIT 4. (( ! -./ THE CIT(A) 5. +023(#(234567 DR, ITAT, CHANDIGARH 6. 68' GUARD FILE (%) ! BY ORDER, 9 ASSISTANT REGISTRAR