Creative Infocity Ltd.,, Gandhinagar v. The CIT-Gandhinagar,, Gandhinagar

ITA 3330/AHD/2008 | 2003-2004
Pronouncement Date: 31-01-2011 | Result: Allowed

Appeal Details

RSA Number 333020514 RSA 2008
Assessee PAN AABCC5834C
Bench Ahmedabad
Appeal Number ITA 3330/AHD/2008
Duration Of Justice 2 year(s) 3 month(s) 24 day(s)
Appellant Creative Infocity Ltd.,, Gandhinagar
Respondent The CIT-Gandhinagar,, Gandhinagar
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 31-01-2011
Date Of Final Hearing 31-01-2011
Next Hearing Date 31-01-2011
Assessment Year 2003-2004
Appeal Filed On 06-10-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH D DD D BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI N NN N. .. .S. SAINI S. SAINI S. SAINI S. SAINI ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER AND AND AND AND SHRI SHRI SHRI SHRI MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER MAHAVIR SINGH JUDICIAL MEMBER DATE OF HEARING : 31-1-11. DRAFTED ON: 31-1-11 ITA NO. 3330 /AHD/ 2008 ASSESSMENT YEAR :2003-04 M/S. CREATIVE INFOCITY LTD. INFOCITY COMPLEX AIRPORT ROAD GANDHINAGAR. VS. ASSISTANT COMMISSIONER OF INCOME TAX GANDHINAGAR CIRCLE GANDHINAGAR. PAN/GIR NO. : AABCC 5834 C (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI TUHSAR HEMANI. RES PONDENT BY: SHRI SHYAM KUMAR CIT(D.R.) O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI ACCOUNTANT MEMBER :- THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) GANDHINAGAR D ATED 18-8-2008 2. AT THE OUTSET THE LEARNED AUTHORISED REPRESENTAT IVE OF THE ASSESSEE SUBMITTED THAT THIS ORDER OF ASSESSMENT WAS PASSED IN PURSUANCE TO THE ORDER OF THE CIT UNDER SECTION 263 OF THE ACT PASSED ON 2 2-3-2007 CANCELLING THE ASSESSMENT UNDER SECTION. 143(3) MADE BY THE LEARNE D ASSESSING OFFICER VIDE ORDER DATED 24-3-2006. HE FILED COPY OF ORDER OF T HIS TRIBUNAL DATED 1-5-2009 IN APPEAL NO.ITA 1982/AHD/2007 IN ASSESSMENT YEAR 2 003-04 IN THE APPEAL OF THE ASSESSEE FILED AGAINST THE ORDER UNDER SECTION. 263 OF THE ACT PASSED BY THE CIT AND SUBMITTED THAT THE TRIBUNAL IN THAT APP EAL HAS QUASHED THE REVISION ORDER PASSED BY THE CIT UNDER SECTION 263 OF THE AC T. HE THEREFORE SUBMITTED THAT THE ORDER PASSED BY THE LEARNED ASSESSING OFFI CER IN PURSUANCE TO THE ORDER OF THE CIT UNDER SECTION 263 HAS NO LEGS TO S TAND AND HENCE ALSO SUBSEQUENT PROCEEDINGS HAVE BECOME IN FRUCTUOUS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ALSO AGR EED WITH THE ABOVE SUBMISSIONS OF THE LEARNED AUTHORISED REPRESENTATIV E OF THE ASSESSEE SAME. PAGE 2 OF 2 4. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE IN OUR CONSIDERED OPINION AS THE ORDER PASSED UNDER SECTION 263 OF TH E ACT BY THE CIT ON 22-3- 2007 PURSUANCE TO WHICH THE LEARNED ASSESSING OFFIC ER MADE THE ASSESSMENT HAS BEEN CANCELLED BY THE TRIBUNAL VIDE ORDER DATED 1-5-2009 IN ITA NO.1982/AHD/2007 THEREFORE THE ORDER PASSED BY THE LEARNED ASSESSING OFFICER HAS BECOME INFRUCTUOUS AND ALL SUBSEQUENT P ROCEEDINGS HAVE ALSO BECOME INFRUCTUOUS. WE THEREFORE CANCEL THE ASSESS MENT ORDER PASSED BY THE LEARNED ASSESSING OFFICER ON 28-12-2007 AND ALLOW T HE APPEAL OF THE ASSESSEE. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HE ARING IN THE PRESENCE OF BOTH THE PARTIES ON 31 ST DAY OF JANUARY 2011. SD/- SD.- ( MAHAVIR SINGH) (N.S. S AINI) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: AHMEDABAD 31 ST DAY OF JANUARY 2011. COMPILED AND COMPARED BY: PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) GANDHINAGAR. 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 31-1-2011 -------------- ----- 2. DRAFT PLACED BEFORE AUTHORITY 31-1-2011 ----- -------------- 3. DRAFT PROPOSED & PLACED 31-1-2011 ----------- -------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 31-1-2011 ---------- --------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S ---------------- -- ------------------ 6. KEPT FOR PRONOUNCEMENT ON ---------------- --- ----------------- 7. FILE SENT TO THE BENCH CLERK ---------------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------