The CIT-IV,, Ahmedabad v. Zaveri & CO. Pvt. Ltd.,, Ahmedabad

MA 190/AHD/2014 | 2009-2010
Pronouncement Date: 29-04-2015 | Result: Dismissed

Appeal Details

RSA Number 19020524 RSA 2014
Bench Ahmedabad
Appeal Number MA 190/AHD/2014
Duration Of Justice 5 month(s) 11 day(s)
Appellant The CIT-IV,, Ahmedabad
Respondent Zaveri & CO. Pvt. Ltd.,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 29-04-2015
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 29-04-2015
Date Of Final Hearing 17-04-2015
Next Hearing Date 17-04-2015
Assessment Year 2009-2010
Appeal Filed On 17-11-2014
Judgment Text
A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD 00 ! ' #$ % & BEFORE SHRI N.S. SAINI ACCOUNTANT MEMBER AND SHRI KUL BHARAT JUDICIAL MEMBER MA NO.190 AND 191/AHD/2014 IN !./ ITA NO. 1395 AND 1396/AHD/2013 % ) *)/ ASSESSMENT YEAR: 2009-10 AND 2010-11 THE CIT - IV AHMEDABAD. VS ZAVERI & CO. PVT. LTD. SWAGAT BUILDING C.G. ROAD AHMEDABAD. + / (APPELLANT) -. + / (RESPONDENT) REVENUE BY : SHRI ROOPCHAND SR.DR ASSESSEE(S) BY : SHRI M.K. PATEL / DATE OF HEARING : 17/04/2015 / DATE OF PRONOUNCEMENT: 29/04/2015 // O R D E R PER N.S. SAINI ACCOUNTANT MEMBER: THESE TWO MISC. APPLICATION ARE FILED BY THE REVENUE AGAINST THE CO NSOLIDATED ORDER OF THE TRIBUNAL DATED 7.5.2014 PASSED IN ITA NO.1395/A HD/2013 AND 1396/AHD/2013 FOR THE ASSTT.YEARS 2009-10 AND 2010- 11 RESPECTIVELY. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX-4 AHME DABAD VIDE LETTER NO.PCIT-4/TECH/MA WITHDRAWAL/2015-06 DATED 1 5.4.2015 RECEIVED BY THE REGISTRY ON 16.4.2015 HAS PRAYED F OR WITHDRAWAL OF THE MA FILED BEFORE THE TRIBUNAL AS THE HONBLE GUJARA T HIGH COURT HAS ADMITTED THE APPEAL FILED BY THE REVENUE AND FRAME D AND ADMITTED THE FOLLOWING QUESTION OF LAW: WHETHER THE ORDER OF THE TRIBUNAL IS PERVERSE IN L AW AND ON FACTS IN SETTING ASIDE ORDER U/S.263 ? MA NO.190 AND 191/AHD/2014 2 2. THE AR OF THE ASSESSEE ON THE OTHER HAND SUBMI TTED THAT DURING THE COURSE OF HEARING BEFORE THE HONBLE HIGH COURT THE HONBLE HIGH COURT HAS OBSERVED THAT DEPARTMENT CANNOT CONTINUE MULTIPLE PROCEEDINGS; ONE BEFORE THE TRIBUNAL AND THE OTHER BEFORE THE HIGH COURT. THEREFORE THE DEPARTMENT HAS GIVEN AN UNDER TAKING BEFORE THE HONBLE HIGH COURT THAT THEY WILL BE WITHDRAWING TH E MA FILED BEFORE THE TRIBUNAL. HENCE THE REVENUE HAS SOUGHT WITHDRAWAL OF THE MA. HE FURTHER SUBMITTED THAT HE HAS NO OBJECTION TO THE W ITHDRAWING OF THE MAS BY THE REVENUE. 3. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES WE DISMISS THE MISC. APPLICATIONS FILED BY THE REVENUE AS WITHDRAWN. 4. IN THE RESULT BOTH THE MISC. APPLICATIONS OF TH E REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON WEDNESDAY THE 29 TH APRIL 2015 AT AHMEDABAD. SD/ SD/- (KUL BHARAT) JUDICIAL MEMBER ( N.S. SAINI) ACCOUNTANT MEMBER