ACIT, Ludhiana V. M/s Duke Fashions Pvt. Ltd., Ludhiana

MA 89/CHANDI/2007

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6574 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 year(s) 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 01-02-2007
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JYOTI
• Section: 80IB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 89 /CHD/2007 (IN ITA NO.740/CHD/2004) ASSESSMENT YEAR: 2001-02) THE A.C.I.T., VS. M/S DUKE FASHIONS PVT. LTD., C-III, LUDHIANA. LUDHIANA. (APPELLANT) (RESPONDENT) APPELLANT BY : SMT.SARITA KUMARI, DR RESPONDENT BY: MS. JYOTI ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION IS MOVED BY T HE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 740/ CHD/2004 RELATING TO ASSESSMENT YEAR 2001-02 ORDER DATED 31.8.2006. 2. THE APPLICANT-REVENUE IS AGGRIEVED BY THE AFORE SAID ORDER OF THE TRIBUNAL FOR COMPUTING THE DEDUCTION UNDER SECTION 80IB OF THE ACT ON DUTY DRAWBACK RECEIVED BY THE ASSESSEE. IT WAS FAI RLY ADMITTED BY BOTH THE SIDES THAT AN APPEAL AGAINST THE ORDER OF THE T RIBUNAL IS PENDING BEFORE THE HON'BLE PUNJAB & HARYANA HIGH COURT ON T HE AFORESAID ISSUE IN ASSESSEES OWN CASE. IN VIEW OF THE PENDENCY OF THE APPEAL BEFORE THE HIGH FORUM WE DO NOT ENTERTAIN THE MISCELLANEOUS AP PLICATION MOVED BY 2 THE APPLICANT-REVENUE AND THE SAME IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF JULY, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15 TH JULY, 2011 RATI COPY TO:THE APPELLANT/THE RESPONDENT/THE CIT/THE CI T(A)/THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH