Principal Commissioner Of Income Tax 5 v. Shri Hari Associates

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 858 of 2018With R/TAX APPEAL NO. 820 of 2018With R/TAX APPEAL NO. 859 of 2018With R/TAX APPEAL NO. 860 of 2018 ====================================== PRINCIPAL COMMISSIONER OF INCOME TAX 5VersusSHRI HARI ASSOCIATES ======================================Appearance: MR MANISH BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT(174) for the APPELLANT(s) No. 1MR VIJAY S RANJAN(6126) for the RESPONDENT(s) No. 1====================================== CORAM: HONOURABLE MR.JUSTICE M.R. SHAHandHONOURABLE MR.JUSTICE A.Y. KOGJE Date : 19/07/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.Feeling aggrieved and dissatisfied with the impugned common order passed by the learned Income Tax Appellate Tribunal “C” Bench, Ahmedabad(hereinafter referred to as “the learned Tribunal”) in IT(SS)A No.128/Ahd/2014 for the Assessment Year 2005-06, IT(SS)A No.129/Ahd/2014 for the Assessment Year 2006-07, IT(SS)A No.130/Ahd/2014 for the Assessment Year 2007-08 and ITA No.1874/Ahd/2011 for the Assessment Year 2008-09, revenue has preferred the present Tax Appeals. 2.Shri Vijay Ranjan, learned advocate appearing on behalf of the respondent – assessee has stated at the Bar that after the impugned common order was passed by the learned Tribunal, the revenue /Department preferred Miscellaneous Application Nos.32 to 35/Ahd/2018 for rectification of the impugned common order and vide order dated 06/07/2018 learned Tribunal has recalled the impugned common order and has restored the Appeals to file for re-hearing. He has submitted that however such an order is recently passed but copy is not available. However, as such, the order has been pronounced in the open Court. He has also placed on record the copy of the Miscellaneous Application No.35/Ahd/2018, which is directed to be taken on record. 3.In that view of the matter, Shri Manish Bhatt, learned Senior Advocate appearing on behalf of the revenue does not press the present Tax Appeals as the common order passed by the learned Tribunal impugned in the present Tax Appeals is already reported to be recalled by the learned Tribunal, however has requested to reserved the liberty to revive the present Tax Appeals in case it is found that the impugned common order passed by the learned Tribunal impugned in the present Tax Appeals is not recalled. In view of the above, present Tax Appeals stand disposed of as not pressed with the above liberty. (M.R. SHAH, J.) (A.Y. KOGJE, J.)