The ITO, Ward-4(2), Ahmedabad V. J.H. Kharawala Pvt. Ltd., Ahmedabad

MA 11/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7595 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 20-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: NIMISH VAYAVALA

Judgement Text

, , , . , ! ! ! ! IN THE INCOME TAX APPELLATE TRIBUNAL : B BENCH : AHMEDABAD BEFORE SHRI MUKUL KR.SHRAWAT, J.M. & HONBLE SHRI A.MOHAN ALANKAMONY, A.M.) '' '' '' '' (M.A.) NO.11/AHD/2011 : ASSESSMENT YEAR 2002-03 (ARISING OUT OF ITA NO.2154/AHD./2006) I.T.O., WARD-4(2), AHMEDABAD .... ( / APPLICANT) -VS- J.H. KHARAWALA P. LTD., AHMEDABAD ( #$%& / RESPONDENT) PAN: AAACJ 5528J ' ( /APPLICANT BY : SHRI B.L.YADAV, SR.D.R. #$%& ' ( / RESPONDENT BY : SHRI NIMISH VAYAVALA, A.R. ) ' * / DATE OF HEARING : 03/02/2012 +, ' * / DATE OF PRONOUNCEMENT : 03/02/2012 - - - - / ORDER PER SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE FOR RECTIFICATION OF THE ORDER PASSED BY THE TRIBUNAL DATED 23.10.200 9 IN ITA NO.2154/AHD/2006 FOR THE ASSESSMENT YEAR 2002-03. 2. THE REVENUE HAS STATED IN ITS MISCELLANEOUS APPL ICATION THAT GROUND NO.3 WAS NOT ADJUDICATED BY THE HONBLE TRIBUNAL WH ILE PASSING THE ORDER IN ITA NO.2154/AHD/2006 DATED 23.10.2009. THE GROUND N O.3 RAISED BY THE REVENUE IS REPRODUCED HEREINBELOW: 2 M.A.NO. 11-AHD-2011 3. THE LD. CIT(A) ERRED IN LAW AND ON FACTS OF THE CASE IN DELETING THE AD-HOC DISALLOWANCE MADE BY THE ASSESS ING OFFICER OUT OF HOUSE KEEPING CHARGES. 2.1 THE LD. A.R. OBJECTED TO THE SUBMISSIONS OF THE LD. D.R. 3. ON PERUSING THE ORDER OF THE TRIBUNAL DATED 23.1 0.2009, IT APPEARS THAT THE CONTENTION OF THE REVENUE IS CORRECT. THER EFORE, IN ORDER TO ADJUDICATE THE GROUND NO.3 RAISED BY THE REVENUE, T HE ORDER OF THE TRIBUNAL IS RECALLED TO THAT EXTENT. THE REGISTRY IS DIRECTE D TO POST THE CASE FOR HEARING IN THE NORMAL COURSE AND INTIMATE BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. . - ' +, /0 03 / 02 /201 2 1 ' 2) 3 SD/- SD/- (MUKUL KR. SHRAWAT) (A.MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED : 03/02/2012 - - - - ' '' ' #' #' #' #' 4 4 4 4',0 ',0 ',0 ',0- -- - 1. %& 2. #$%& 3. : 4. :- - 5. '=2 #, , 3 6. 2@ A. - , B/ D , 3 TALUKDAR/ SR. P.S.