Asstt.commissioner of Income -tax -Circle -1(1), Nagpur V. M/s Somras Distillery, Nagpur

MA 90/NAG/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9531 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2001-2002
• Appeal Filed On: 31-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: R S BHATTAD

Judgement Text

MA NO. 90 /NAG/200 9 M/S. SOMR U S DISTILLERY, NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER M A NO. 90 / NAGPUR / 20 0 9 (ARISING OUT OF ITA NO. 279 /NAG/200 6 ) ASSESSMENT YEAR : 200 1 - 0 2 A CIT CIRCLE - 2 NAGPUR VS. M/S. SOMR U S DISTELLERY NAGPUR (APPELLANT) (RESPONDENT) PAN NO. AAGFS 2028A APPELLANT BY: SHRI RAMESH DAWANDE, SR. DR RESPONDENT BY: SHRI R.S. BHATTAD, CA DATE OF HEARING: 12.10.12 DATE OF PRONOUNCEMENT: 16.10.12 ORDER PER P.K . BANSAL, ACCOUNTANT MEMBER: - THE REVENUE HAS FILED THE MISCELLANEOUS APPLICATION AGAINST THE ORDER OF THIS TRIBUNAL DATED 25.7.2009 POINTING OUT THAT THE MISTAKE HAS ARISEN IN THE ORDER OF THE TRIBUNAL. AT THE OUTSET, LD. A.R. POINTED OUT THAT THE ORDER OF THE TRIBUNAL HAS BEEN RE CALLED BY THE HIGH COURT VIDE ITS ORDER DATED 21.9.2011. IN VIEW OF THE ORDER OF THIS TRIBUNAL BEING SET ASIDE AND RECALLED, THE MISCELLANEOUS APPLICATION FILED HAS BECOME INFRUCTUOUS AND REDUNDANT AND THEREFORE, THE SAME MUST BE DISMISSED AS INFRUCTUOUS. 2. THE LD. D.R. WAS FAIR ENOUGH TO CONSIDER THE POSITION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME ALONG WITH THE ORDER OF THE HIGH COURT, A COPY OF WHICH WAS FILED BEFORE US IN THE PAPER BOOK FROM PAGE 4 TO 8. FROM THE ORDER OF THE HIGH COURT, WE FIND THAT THE HON BLE HIGH COURT VIDE ITS ORDER DATED 21.9.11 UNDER PARA 8 QUASHED AND SET ASIDE THE ORDER OF THE TRIBUNAL DATED 21.7.2009 AND REMAND THE MATTER BACK TO THE INCOME - TAX APPELLATE TRIBUN AL FOR TAKING A FRESH DECISION AFTER GIVING BOTH SIDES APPROPRIATE MA NO.90/NAG/2009 M/S. SOMRAS DISTILLERY, NAGPUR 2 AUTHORITY. IN VIEW OF THE SAID ORDER OF HON BLE HIGH COURT, IN OUR OPINION THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE DATED 31.12.2009 DO NOT SURVIVE AS THE ORDER OF THE TRIBUNAL A GAINST WHICH THE MISCELLANEOUS APPLICATION HAS BEEN FILED GOT QUASHED AND SET ASIDE AND IS NO MORE IN EXISTENCE AND HAS BECOME INFRUCTUOUS. WE, THEREFORE, DISMISS THE MISCELLANEOUS APPLICATION AS BEING INFRUCTUOUS. 4. IN THE RESULT, THE MISCELLANEOUS APP LICATION STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 16.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OCTOBER , 20 1 2 COPY TO 1 ACIT CIRCLE - 2 , NAGPUR 2 M/S. SOMRUS DISTILLERY, 1506, TEKA NAKA, NAGPUR 3 CIT - 1, NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR