ASSISTANT COMMISSIONER OF INCOME TAX, Ajmer V. M/S. AJMER VIDHYUT VITRAN NIGAM LTD., Ajmer

MA 107/JPR/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5382 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 03-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Assessee Lawyers: ASHOK GUPTA CA DH

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 107/JP/2018 (ARISING OUT OF ITA NO. 937/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2011-12 THE ACIT CIRCLE-2, AJMER CUKE VS. M/S AJMER VIDYUT VITRAN NIGAM LTD., VIDYUT BHAWAN, PANCHSHEEL NAGAR, MAKARWALI ROAD, AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCA8562E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI (JCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SUNIL PORWAL & SHRI ASHOK GUPTA (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 28/09/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/10/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE REVENUE AGAINST THE ORDER PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 937/JP/2017 DATED 07/02/2018. 2. THE LD. AR SUBMITTED THAT IN WHILING DISPOSING O FF APPEAL OF THE REVENUE FOR THE IMPUGNED ASSESSMENT YEAR, THE CO-OR DINATE BENCH IN PARA 8 OF THE CONSOLIDATED ORDER HAS MENTIONED ASSE SSMENT YEAR AS AY 2010-11 INSTEAD OF AY 2011-12. HENCE THERE IS A TYP OGRAPHICAL MISTAKE WHICH HAS CREPT IN THE ORDER OF THE CO-ORDINATE BEN CH AND SAME MAY KINDLY BE RECTIFIED. M.A. NO. 107/JP/2018 THE ACIT, AJMER VS. M/S AJMER VIDYUT VITRAN NIG AM LTD., AJMER 2 3. AFTER HEARING BOTH THE PARTIES, PARA 8 OF THE OR DER PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 937/JP/2017 DATED 07.0 2.2018 WHICH READ AS UNDER: 8. FOR THE ASSESSMENT YEARS 2005-06, 2007-08, 2009 -10 & 2010-11 GROUND NO. 1 IS COMMON AS RAISED FOR THE ASSESSMENT YEAR 2004-05 ACCORDINGLY, IN VIEW OF OUR FINDING ON THIS ISSUE F OR THE ASSESSMENT YEAR 2004-05 THIS GROUND OF REVENUES APPEAL STANDS DISP OSED OFF BEING DECIDED AGAINST THE REVENUE. SHOULD BE READ AS UNDER: 8. FOR THE ASSESSMENT YEARS 2005-06, 2007-08, 2009 -10 & 2011-12 GROUND NO. 1 IS COMMON AS RAISED FOR THE ASSESSMENT YEAR 2004-05 ACCORDINGLY, IN VIEW OF OUR FINDING ON THIS ISSUE F OR THE ASSESSMENT YEAR 2004-05 THIS GROUND OF REVENUES APPEAL STANDS DISP OSED OFF BEING DECIDED AGAINST THE REVENUE. 3. SUBJECT TO ABOVE, THERE IS NO CHANGE IN THE ORDE R PASSED BY THE CO-ORDINATE BENCH DATED 07.02.2018. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISPOSED OFF IN LIGHT OF ABOVE DIRECTIONS. PRONOUNCED IN THE OPEN COURT ON 05/10/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/10/2018. M.A. NO. 107/JP/2018 THE ACIT, AJMER VS. M/S AJMER VIDYUT VITRAN NIG AM LTD., AJMER 3 * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ACIT, CIRCLE-2, AJMER 2. IZR;FKHZ@ THE RESPONDENT- M/S AJMER VIDYUT VITARAN NIGAM LTD. , AJMER 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A NO. 107/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR