GHCL Limited, Ahmedabad V. The ACIT., Circle-4, Ahmedabad

MA 84/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4236 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 16-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD B BENCH, BEFORE SHRI BHAVNESH SAINI, J.M. AND SHRI D.C.AGARW AL, A.M. M.A. NO.84/AHD/2009 & 85/AHD/2009 IN ITA NO.473/AHD/2005 AND 492/AHD/2009 ASSESSMENT YEARS: 2001-2002 GHCL LTD. NR. PUNJABI HALL, NAVRANGPURA, AHMEDABAD V/S ADDL. COMMISSIONER OF INCOME TAX SR_8, AHMEDABAD. PAN NO.AAACG5609C (APPLICANT) (RESPONDENT) FOR ASSESSEE/APPLICANT : SHRI S.N.SOPARKAR SR. ADV. FOR DEPARTMENT/RESPONDENT : SHRI M.C.PANDIT, SR.DR O R D E R PER SHRI BHAVNESH SAINI, J.M. THESE MISC. APPLICATION BY ASSESSEE ARE DIRECTED AG AINST THE ORDER OF LEARNED ITAT, AHMEDABAD BENCH DATED 23.01.2009 FOR THE ABOVE ASST. YEAR 2001-2002. 2. WE HAVE HEARD LEARNED REPRESENTATIVES OF BOTH THE P ARTIES, PERUSED THE FINDINGS OF AUTHORITIES BELOW AND CONSI DERED THE MATERIAL AVAILABLE ON RECORD. 3. IN MISC. APPLICATION NO.84/AHD/2009, THE TRIBUN AL WHILE CONSIDERING THE GROUND NO.4 REGARDING RECEIPT OF DIVIDEND NOTED THAT LEARNED COUNSEL FOR ASSESSEE DID NOT PREFER TO PRESS THIS GROUND. LEARN ED COUNSEL FOR ASSESSEE HOWEVER, SUBMITTED THAT THIS ISSUE IS NOT PROPERLY ADJUDICATED BY THE TRIBUNAL ON MERIT. HE HAS NOT TAKEN ANY PLEA IN THE MISC. AP PLICATION THAT HE DID PRESS THE GROUND OF APPEAL. LEARNED COUNSEL FOR ASSESSEE THEREFORE, SUBMITTED THAT HE MAY BE PERMITTED TO WITHDRAW MISC. APPLICAT ION NO.84/AHD/2009 WITH LIBERTY TO PREFER PROPER MISC. APPLICATION. IN THIS VIEW OF THE MATTER, THE 2 ASSESSEE IS PERMITTED TO WITHDRAW MISC. APPLICATION NO.84/AHD/2009. THE SAME IS DISMISSED AS WITHDRAWN WITH A LIBERTY TO TH E ASSESSEE TO FILE PROPER MISC. APPLICATION IF SO ADVISED IN ACCORDANCE WITH LAW. AS A RESULT, MISC. APPLICATION NO.84/AHD/2009 IS DISMISSED AS WITHDRAW N. 4. IN MISC. APPLICATION NO.85/AHD/2009, THE TRIBUNA L WHILE CONSIDERING THE ISSUE OF PROVISION FOR DOUBTFUL DEBT WRITTEN OF F RS.1,08,47,000/- NOTED IN PARA 26 OF THE ORDER THAT MATTER IS RESTORED TO THE FILE OF ASSESSING OFFICER TO RECONSIDER THE ISSUE IN VIEW OF DECISION OF GUJARAT HIGH COURT IN THE CASE OF DHALL ENTERPRISES ENGINEER PVT. LTD. 295 ITR 481. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT AFORESAID DECISION IS NOT A PPLICABLE TO THE PRESENT CASE. ON CONSIDERATION OF THE ABOVE FACTS, WE ARE O F THE VIEW THAT SINCE THE MATTER IS RESTORED TO THE FILE OF ASSESSING OFFICER FOR RECONSIDERATION, THEREFORE, TRIBUNAL HAS NO POWER TO REVIEW THE ORDE R ALREADY PASSED. HOWEVER, IT IS CLARIFIED THAT IT IS OPEN TO THE ASS ESSEE TO AGITATE THE ABOVE MATTER BEFORE THE ASSESSING OFFICER WHILE RECONSIDE RING THE ISSUE THAT SUCH DECISION IS NOT APPLICABLE TO THE FACTS OF THE CASE . WITH THE ABOVE OBSERVATION, MISC. APPLICATION OF THE ASSESSEE IS D ISMISSED. 5. AS A RESULT, BOTH THE MISC. APPLICATIONS ARE DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2010. SD/- SD/- (D.C.AGARWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 08/01/2010 PARAS* COPY OF THE ORDER FORWARDED TO : 1. THE RESPONDENT 2. THE DCIT, (APPELLANT). 3. THE CIT CONCERNED 4. THE CIT(A) 5. THE DR, ITAT, 6. GUARD FILE BY ORDER //TRUE COPY// DY.R/AR, ITAT, AHMEDABAD