Dy. CIT, Gandhinagar Circle, Gandhinagar Vs. Gujarat Industrial Development Corporation, 2nd Floor, Block No. 3,4,& 5 Udyog Bhavan, Gandhinagar
May, 12th 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "C" BENCH
Before: Sri D.K Tyagi, Judicial Member
and Shri Anil Chaturvedi, Accountant Member
MA No. 45/Ahd/2014
(In Stay Petition No. 71/Ahd/2013)
Assessment Year 2009-10
Dy. CIT, Gujarat Industrial
Gandhinagar Circle, Development Corporation,
Gandhinagar Vs 2 n d Floor, Block No. 3,4,&
(Appellant) 5 Udyog Bhavan,
Revenue by: Sri K.C. Mathews, Sr.D.R.
Assessee by: Sri S.N. Soparkar, A.R.
Date of hearing : 02-05-2014
Date of pronouncement : 08-05-2014
PER : D.K. TYAGI, JUDICIAL MEMBER:-
Through this Miscellaneous Application, revenue wants us to recall
our order in stay petition no. 71/Ahd/2013 on the ground that the same has
been passed by us on incorrect facts and the Department has not been
accorded adequate opportunity of being heard.
M.A No. 45/Ahd/2014 (in SP No.71/Ahd/2013) A.Y. 2009-10 Page No 2
Gujarat Industrial Development Corporation vs. ACIT
2. After hearing both the parties and perusing the record, we find no
merit in this Miscellaneous Application as the facts narrated by the revenue
in this application are subsequent to the passing of order in stay petition on
13-09-2013. So, it cannot be said that the said stay petition was disposed
off on incorrect facts. Similarly, the contention that Department was not
accorded adequate opportunity is also not correct as the submissions of
Ld. Sr. DR were duly recorded in our order dated 13-09-2013 and after
taking into consideration those submissions a conscious decision was
taken to grant stay of demand.
2.1 In view of the above, the Miscellaneous Application filed by the
revenue is hereby dismissed.
3. In the result, MA filed by revenue is dismissed.
Order pronounced in open court on the date mentioned hereinabove at
(ANIL CHATURVEDI) ( D.K. TYAGI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 08/05/2014
/ Copy of Order Forwarded to:-
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/ ,