The ACIT, Circle-5,, Ahmedabad v. Nabros Pharma Pvt. Ltd.,, Ahmedabad

MA 346/AHD/2009 | 2002-2003
Pronouncement Date: 08-01-2010 | Result: Dismissed

Appeal Details

RSA Number 34620524 RSA 2009
Assessee PAN AAACN7886N
Bench Ahmedabad
Appeal Number MA 346/AHD/2009
Duration Of Justice 2 month(s) 26 day(s)
Appellant The ACIT, Circle-5,, Ahmedabad
Respondent Nabros Pharma Pvt. Ltd.,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 08-01-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 08-01-2010
Assessment Year 2002-2003
Appeal Filed On 13-10-2009
Judgment Text
IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES C AHM EDABAD BEFORE S/ SHRI N.S.SAINI A.M & SHRI MAHAVIR SINGH J.M. M.A.NO.346/AHD/2009 (ARISING OUT ITA NO.562 /AHD/2006 ASST.YEAR.2002-03 DY. COMMISSIONER OF INCOME-TAX CIRCLE-5 AHMEDABAD VS. NABROS PHARMA PVT. LTD. 401 ASHWAMEGH COMPLEX NR. MITHAKHALI UNDERBRIDGE NAVRANGPURA AHMEDABAD PAN NO.AAACN7886N (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHR I C.K.MISHRA SR.DR RESPONDENT BY: URV ASHI SHODHAN A.R ORDER PER MAHAVIR SINGH J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE REVENUE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.562/AHD/2006 DATED 03-04-2009. 2. THE ONLY CONTENTION OF THE REVENUE IS THAT ITAT IN ASSESSMENT YEAR 2001- 02 HAS SET ASIDE THIS ISSUE TO THE FILE OF CIT(A) A ND NOT TO THE ASSESSING OFFICER BUT IN THE PRESENT ASSESSMENT YEAR THE MATTER IS RE STORED BACK TO THE FILE OF ASSESSING OFFICER. 3. AS THE RECTIFICATION PETITION DOES NOT CONTAIN A NY SUBSTANCE AND WE FIND NO MERIT IN THIS PETITION OF REVENUE AS THERE IS NO MI STAKE APPARENT FROM RECORDS IN THE ORDER OF THE TRIBUNAL. ACCORDINGLY THE MA OF THE REVENUE IS DISMISSED. 4. IN THE RESULT REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/01/2010. SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. 2 DATE : 08/01/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XI AHMEDABAD 5. THE DR ITAT AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER /TRUE COPY/ DR / AR ITAT AHMEDABAD