ACIT, Chandigarh V. M/s Dev Bhoomi Promoters and Developers, Solan

MA 108/CHANDI/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5684 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 31-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K MITTAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO.108/CHD/2016 (IN ITA NO. 200/CHD/2014) ASSESSMENT YEAR: 2010-11) THE ACIT, VS. M/S DEV BHOOMI PROMOTERS & CENTRAL CIRCLE-II, DEVELOPERS, SOLAN, H.P. CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY : SH. S.K.MITTAL RESPONDENT BY : NONE DATE OF HEARING : 23.06.2017 DATE OF PRONOUNCEMENT : 04.07.2017 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION HAS BEEN MOVED BY THE REVENUE PLEADING THAT A MISTAKE APPARENT ON RECORD HAS OCCU RRED IN THE ORDER DATED 18.1.2016 PASSED BY THIS TRIBUNAL IN THE CASE OF M/ S DEV BHOOMI PROMOTERS AND DEVELOPERS IN ITA NO. 200/CHD/2014. H OWEVER, A PERUSAL OF THE CONTENTS OF THE APPLICATION REVEALS THAT IT REFERS TO THE FACTS AND SOME OTHER CASE I.E IN THE CASE OF M/S DEV BHOOMI GREEN VALLEY (AOP) AND NOT THAT OF THE CASE OF M/S DEV BHOOMI PROMOTER S AND DEVELOPERS. 2 IN VIEW OF THIS, THE PRESENT APPLICATION HAS NO CON NECTION OR RELEVANCY TO THE ORDER DATED 18.1.2016 PASSED IN TH E CASE OF M/S DEV BHOOMI PROMOTERS & DEVELOPERS LTD., AND THE SAME IS , THEREFORE, DISMISSED. 2. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.07.2017 SD/- SD/- ( ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 04 TH JULY, 2017 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR