The ITO, Ward-4(1),, Ahmedabad v. Gujarat Telephone Cables Pvt. Ltd.,, Ahmedabad

MA 300/AHD/2009 | 2002-2003
Pronouncement Date: 22-01-2010 | Result: Dismissed

Appeal Details

RSA Number 30020524 RSA 2009
Assessee PAN AAACG5579M
Bench Ahmedabad
Appeal Number MA 300/AHD/2009
Duration Of Justice 4 month(s) 25 day(s)
Appellant The ITO, Ward-4(1),, Ahmedabad
Respondent Gujarat Telephone Cables Pvt. Ltd.,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 22-01-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 22-01-2010
Assessment Year 2002-2003
Appeal Filed On 28-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI D.C.AGRAWAL ACCOUNTANT MEMBER DATE OF HEARING : 22/01/2010 DRAFTED ON: 22/0 1/2010 MA NO.300/AHD/2009 ( ARISING OUT OF ITA NO.2141/AHD/2006 ) ASSESSMENT YEAR : 2002-03 THE INCOME TAX OFFICER WARD-4(1) AHMEDABAD VS. GUJARAT TELEPHONE CABLES LTD. GTCL HOUSE B/H. RATNAM BUILDING OFF. C.G.ROAD AHMEDABAD PAN/GIR NO. : AAACG 5579 M (APPLLICANT) .. (RESPONDENT) APPLICANT BY : SMT. NEETA SHAH D.R. RESPONDENT BY: - NONE - O R D E R PER D.C. AGRAWAL ACCOUNTANT MEMBER:- WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE EARLIER ORDER OF THE TRIBUNAL WHEREBY THE DEPAR TMENTAL APPEAL WAS DISMISSED ON THE GROUND THAT TAX EFFECT WAS BELOW R S.2 LACS. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. THE TRIBUNAL HAS CONSIDERED THE DECISION OF HON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS. MANGLAM RICINUS LTD. (2008) 174 TAXMAN 186 (DELHI) WHILE DISMISSING THE DEPARTMENTAL APPEAL. THE LEARNED MA NO.300/ AHD/2009 (ARISING OUT OF ITA NO.2141 /AHD/2006) THE ITO VS. GUJARAT TELEPHONE CABLES LTD. ASST.YEAR 2002-003 - 2 - DEPARTMENTAL REPRESENTATIVE APART FROM RELYING UPON THE MISCELLANEOUS APPLICATION SUBMITTED THAT EVEN IN THE CASE OF LOSS TO LOSS THE DEPARTMENTAL APPEAL SHOULD NOT HAVE BEEN DISMISSED. 3. ON CONSIDERATION OF THE ABOVE FACTS WE FIND THA T THE ISSUE IS NOW SETTLED BY THE DECISION OF HON'BLE DELHI HIGH COURT IN THE CASE OF MANGLAM RICINUS LTD.(SUPRA) AND THE BENCHES ARE AP PLYING THE SAME DECISION. SINCE THE DECISION OF HON'BLE DELHI HIG H COURT IN THE CASE OF MANGLAM RICINUS LTD. IS CONSIDERED THEREFORE WE D O NOT FIND ANY MISTAKE APPARENT ON RECORD. MISCELLANEOUS APPLICATION IS ACCORDINGLY DISMISSED. 4. AS A RESULT MISCELLANEOUS APPLICATION STANDS D ISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY-2010. SD/- SD/- ( BHAVNESH SAINI) ( D.C.AGRAWA L ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 22/01/2010 T.C. NAIR COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT. 2. TH E RESPONDENT. 3. THE CIT CONCERNED. 4. THE LD. CIT(APPEALS)-VIII AHMEDABAD 5. THE DR AHMEDABAD BENCH. 6. THE GUARD FILE . BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD