Appeal Details
| RSA Number | 101420514 RSA 2007 |
|---|---|
| Bench | Ahmedabad |
| Appeal Number | ITA 1014/AHD/2007 |
| Duration Of Justice | 3 year(s) 2 month(s) 13 day(s) |
| Appellant | Shri Kantilal U.Patel, Ahmedabad |
| Respondent | The ACIT.,Circle-6,, Ahmedabad |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 20-05-2010 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | C |
| Tribunal Order Date | 20-05-2010 |
| Date Of Final Hearing | 20-05-2010 |
| Next Hearing Date | 20-05-2010 |
| Assessment Year | 2003-2004 |
| Appeal Filed On | 08-03-2007 |
| Judgment Text |
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C AHMEDABAD BEFORE S/SHRI MAHAVIR SINGH JM. & A.N. PAHUJA AM SHRI KANTILAL U. PATEL 53 TIRTHNAGAR SOCIETY PART-I OPP. VAIBHAV BUNGLOW MEMNAGAR AHMEDABAD. V/S . ASSTT. CIT CIR.6 AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI HEMANSHU SHAH AR RESPONDENT BY:- SHRI B. D. BAROT DR O R D E R PER MAHAVIR SINGH JUDICIAL MEMBER. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT DATED 5.2.2007 FOR ASST. YEAR 2003-04 PASSED U/S 26 3 OF THE INCOME-TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR REV ISING THE ASSESSMENT. THE ASSESSMENT WAS FRAMED BY THE ACIT CEN. CIR.1(1) A HMEDABAD U/S 143(3) OF THE ACT VIDE ORDER DATED 4.1.2006 FOR THE ASSESSMEN T YEAR 2003-04. 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THIS APPEAL OF THE ASSESSEE HAS BECOME ACADEMIC AND CAN BE DISMISS ED AS INFRUCTUOUS AS THE ASSESSING OFFICER GIVING EFFECT TO THE REVISION ORDER PASSED BY CIT U/S 263 OF THE ACT HAS COMPLIED WITH THE DIRECTIONS OF THE CIT AND EXAMINED THE LOANS. THE ASSESSING OFFICER I.E. ACIT CIR.6 AHMEDABAD G IVING EFFECT TO THE REVISION ORDER PASSED ORDER UNDER SECTION 143(3) R. W.S. 263 OF THE ACT VIDE ITA NO.1014/AHD/2007 ASST. YEAR :2003-04 2 ORDER DATED 26.10.2007 AND HE FILED COPY OF THE ORD ER PASSED BY THE ASSESSING OFFICER. 3. ON THIS THE LD. DR ALSO STATED THAT THIS APPEAL OF THE ASSESSEE HAS BECOME ACADEMIC ONLY. AFTER GOING THROUGH THE ENTIR E FACTS WE ARE OF THE VIEW THAT THIS APPEAL OF THE ASSESSEE IS NOW ACADEM IC ONLY AND DOES NOT REQUIRE ANY ADJUDICATION. ACCORDINGLY THIS APPEAL O F THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISM ISSED AS INFRUCTUOUS. SD/- SD/- (A. N. PAHUJA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD DATED : 20.5.2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD ORDER PRONOUNCED IN OPEN COURT ON 20.5.2010
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