The DCIT, Circle-10,, Ahmedabad v. Sunita M.Walia, Ahmedabad

MA 388/AHD/2009 | 2001-2002
Pronouncement Date: 12-02-2010 | Result: Dismissed

Appeal Details

RSA Number 38820524 RSA 2009
Assessee PAN AAHJW1170G
Bench Ahmedabad
Appeal Number MA 388/AHD/2009
Duration Of Justice 3 month(s) 2 day(s)
Appellant The DCIT, Circle-10,, Ahmedabad
Respondent Sunita M.Walia, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 12-02-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 12-02-2010
Assessment Year 2001-2002
Appeal Filed On 09-11-2009
Judgment Text
IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES D AHM EDABAD BEFORE S/SHRI N.S.SAINI A.M & S HRI MAHAVIR SINGH J.M. M.A.NO.388 & 417/AHD/2009 (ARISING OUT ITA NO.462 & 463/AHD/2007 ASST.YEARS.2001-02 & 2003-04 DRAFED:12.2.10 ACIT (OSD) CIRCLE-10 AHMEDABAD ROOM NO.115 1 ST FLOOR NARAYAN CHAMBERS AHMEDABAD VS. SMT. SUNITA M WALIA A/12 MAHARAJA PALACE UNIVERSITY ROAD NAVRANGPURA AHMEDABAD PAN NO.AAHJW1170G (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SH RI C.K. MISHRA SR. DR RESPONDENT BY: SHR I DIPAK R THAKKAR AR ORDER PER MAHAVIR SINGH J.M. BY WAY OF 2 MISCELLANEOUS APPLICATIONS (MA) THE R EVENUE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.462-463/AHD/2007 DATED 24-09-2009. 2. AT THE OUTSET THE LD. SR-DR STATED THAT THE SUBS EQUENT DECISION OF HONBLE APEX COURT IN THE CASE OF LIBERTY INDIA V. CIT (2009) 317 ITR 218 (SC) HAS DECIDED THE ISSUE IN FAVOUR OF THE REVENUE BY O BSERVING THAT THE WORD DERIVED FROM IS NARROWER IN CONNOTATION THAN THE WORD ATTRIBUTABLE TO. ACCORDINGLY HE STATED THAT THE SUBSEQUENT DECISION IS IN FAVOUR OF THE REVENUE HENCE THE ORDER OF THE TRIBUNAL BE RECALLED. 3. WE FIND THAT THE TRIBUNAL HAS DECIDED THE ISSUE ON THE BASIS OF JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. INDIA GELATINE AND CHEMICALS LTD. (2005) 275 ITR 284 (GUJ) AND AT THAT POINT OF TIME THE HONBLE APEX COURT HAS NOT DECIDED THE ISSUE. THE HONBLE APEX COURT HAS D ECIDED THE ISSUE SUBSEQUENTLY AND THE JUDGMENT IN THE CASE OF LIBERTY INDIA (SUPRA) CAME ON THIS 2 DATE 31-08-2009. ACCORDINGLY WE FIND THAT AT THE POINT OF DECISION TAKEN BY THE TRIBUNAL THERE WAS NO DEBATE HENCE TAKING A FAVO URABLE DECISION IN VIEW OF THE JURISDICTIONAL HIGH COURTS DECISION THE TRIBUNAL HAS NOT COMMITTED ANY MISTAKE APPARENT FROM RECORD AND THESE TWO MAS OF THE REVEN UE ARE DISMISSED. 4. IN THE RESULT REVENUES MAS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-02-2010. SD/- SD/- (N.N.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE :12-02-2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XVI AHMEDABAD 5. THE DR ITAT AHMEDABAD 6. GUARD FILE (IN DUPLICATE) /TRUE COPY/ BY ORDER DR / AR ITAT AHMEDABAD