The ITO, Ward-2(2), Ahmedabad V. M/s. Mahesh Medical Stores, Ahmedabad

ITA 1768/AHD/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0344 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-01-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 09-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: K P SHAH
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI, A.K.GARODIA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.1768/AHD/2012 ASSESSMENT YEAR :2009-10 INCOME TAX OFFICER, WARD-2(2), A-WING, ROOM NO 102, 1 ST FLOOR, PRAYTYAKSH KAR BHAVAN, AMBAWADI, AHMEDABAD V/S . M/S. MAHESH MEDICAL STORES, 24/25, RATNAMANI COMPLEX, NAGARSHETH NO VANDO, GHEE KANTA, AHMEDABAD- 380 001 [ PAN NO.AACFM 7990F ] / APPELLANT .. / RESPONDENT) /BY APPELLANT SHRI RAHUL KUMAR, SR-DR /BY RESPONDENT SHRI K.P. SHAH, AR /DATE OF HEARING 17-01-2013 /DATE OF PRONOUNCEMENT 18-01-2013 / // / O R D E R PER KUL BHARAT, JUDICIAL MEMBER:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME-TAX (APPEALS)-VIII, AHMEDABA D (CIT(A) FOR SHORT) DATED 16-05-2012 PERTAINING TO ASSESSMENT YEAR (AY) 2009-10. 2. THE ONLY CONTROVERSY IN THE PRESENT APPEAL IS WI TH REGARD TO THE DIRECTION ISSUED BY LD. CIT(A) TO THE ASSESSING OFF ICER (AO) OF THE CPC BANGALORE TO TAKE THE INCOME OF RS.3,71,510/- AFTER VERIFYING ONCE AGAIN ON HIS PART OF THE ASSESSEE. ITA NO.1768/AHD/2012 A.Y. 2009-10 ITO WD-2(2) ABD V. M/S MAHESH MEDICAL STORES PAGE 2 3. LD. SR-DR FOR THE REVENUE SUBMITTED THAT SUCH DI RECTION WAS NOT JUSTIFIED AS THE ASSESSEE COULD FILE REVISE RETURN OF INCOME. ON THE CONTRARY, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS DIRECTION OF LD. CIT(A ) HAS ALREADY BEEN COMPLIED WITH AND RECTIFICATION ORDER PASSED BY THE CONCERNED ASS ESSING OFFICER. HE HAS PLACED ON RECORD THE ASSESSMENT MADE BY THE AO CPC BANGALORE. LD. COUNSEL FOR THE ASSESSEE RELIED UPON THE DECISION OF HONBLE CO-ORD INATE BENCH OF MUMBAI RENDERED IN THE CASE OF SHRIKANT REAL ESTATES (P) LTD. V. ITO IN ITA NO. 4304/MUM/2012 PERTAINING TO AY 2008-09, WHEREIN IT HAS BEEN DIRECTED TO RECTIFY THE INTIMATION U/S. 143(1) OF THE INCOME-TAX ACT, 1961. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD THE CASE LAWS CITED BY LD. COUNSEL FOR THE A SSESSEE. WE FIND THAT SINCE THE RECTIFICATION HAS ALREADY BEEN EFFECTED THE APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS. IN THIS VIEW OF THIS MATTER, THE APPEA L FILED BY THE REVENUE IS DISMISSED BEING INFRUCTUOUS. 5. IN THE RESULT, REVENUES APPEAL IS DISMISSED BEING INFRUCTUOUS. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (KUL BHARAT) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, *DKP !' #- 18/01/2013 *+, - ../ ../ ../ ../ 0/ 0/ 0/ 0/ / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. ','.2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. /67 ...2, .2 , *+, / DR, ITAT, AHMEDABAD 6. 7:; <= / GUARD FILE. BY ORDER/ , /TRUE COPY/ >/* '? .2 , *+, - ITA NO.1768/AHD/2012 A.Y. 2009-10 ITO WD-2(2) ABD V. M/S MAHESH MEDICAL STORES PAGE 3 STRENGTHEN PREPARATION & DELIVERY O F ORDERS IN THE ITAT 1) DATE OF TAKING DICTATION 17/01 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE NO 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 17/01 4) DATE OF CORRECTION - - 5) DATE OF FURTHER CORRECTION - - 6) DATE OF INITIAL SIGN BY MEMBERS 17/01 7) ORDER UPLOADED ON 18/01 8) ORIGINAL DICTATION PAD-PART HAS BEEN ENCLOSED IN THE FILE YES 9) FINAL ORDER AND 2 ND COPY SEND TO BENCH CLERK ON 18/-1