Harendra Mohanlal Karia v. ITO, Ward-1, Gandhidham
[Citation -2019-LL-0919-10]
| Citation | 2019-LL-0919-10 |
|---|---|
| Appellant Name | Harendra Mohanlal Karia |
| Respondent Name | ITO, Ward-1, Gandhidham |
| Court | ITAT-Rajkot |
| Relevant Act | Income-tax |
| Date of Order | 19/09/2019 |
| Assessment Year | 2003-04 |
| Judgment | View Judgment |
| Keyword Tags | low tax effect • disallowance of commission • restriction of disallowance • benefit of deduction |
| Bot Summary: | Both the appeals i.e. ITA No.51/RJT/2007 2 206/RJT/2007 at the instance of the Revenue, and the appeal of the assessee i.e. ITA No.51/RJT/2007 were dismissed by the Tribunal vide order dated 13.2.2009. Dissatisfied with the order of the Tribunal, Revenue went in appeal before the Hon ble High Court vide Tax Appeal No.2269 of 2009. Hon ble High Court has set aside order of the Tribunal and restored the appeal of the Revenue for re-adjudication. Since the assessee accepted order of the Tribunal and did not go to the Hon ble High Court, therefore order of the Tribunal qua the issue involved in the assessee s appeal attained finality. The proceedings will travel to the Tribunal to the extent that were subject matter before the Hon ble High Court. Once the assessee chooses not to file any appeal against order of the Tribunal, it become final the appeal of the assessee has not been restored it becomes infructous and dismissed. In the result, the appeal of the assessee is dismissed. |