M/s. Hiralal & Sons, Banaskantha V. The Income tax Officer,Ward-2, Palanpur

MA 111/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8883 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 14-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: N C AMIN

Judgement Text

MA NO.11 1/AHD/12 IN ITA 1223/A/11 ASSESSME NT YEAR. 2008-09 . 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) M.A. NO.1 11/AHD/2012. (ARISING OUT OF I.T. A. NO. 1 223/AHD/211 (ASST. YEAR: 2008-09) M/S.HIRALAL & SONS, GANDHI CHOWK, RISALA BAZAR, DEESA, DIST.BANASKANTHA (APPELLANT) VS. INCOMETAX OFFICER, WARD-2, 1 ST FLOOR, SHRI HARI COMPLEX, ABU ROAD HIGHWAY, PALANPUR )BANASKANTHA) (RESPONDENT) PAN: AABFH 2769 L APPELLANT BY : MR. N.C.AMIN RESPONDENT BY : MR. RAHUL KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 27 - 7 -2012 DATE OF PRONOUNCEMENT : 21- 9 -2012 PER: SHRI ANIL CHATURVEDI, A.M. THE ABOVE MISCELLANEOUS APPLICATION WAS HEARD ON 2 7-7-2012. THE ASSESSEE VIDE APPLICATION DATED 27-7-2012 SUBMITTED THAT IN THE APPEAL IT HAD FILED (ITA NO.1223/AHD/2011) THE ASSESSEE HAD R AISED LEGAL GROUNDS ENUMERATED AT SR.NO.1 TO 7.THE LEGAL GROUNDS RAISED BY THE ASSESSEE ARE COVERED BY THE DECISION OF HONBLE GUJARAT HIGH COU RT I THE CASE OF ITO VS. NITIN GARG 71 DTR 73. ASSESSEE HAD RELIED ON THE AF ORESAID IN THE CASE OF MA NO.11 1/AHD/12 IN ITA 1223/A/11 ASSESSME NT YEAR. 2008-09 . 2 NITIN GARG (SUPRA). THE FACTS AND CIRCUMSTANCES OF THE CASE ARE IDENTICAL TO THAT OF DECISION OF NITIN GARG. IT WAS SUBMITTED TH AT HONBLE TRIBUNAL HAS NOT CONSIDERED THE DECISION CITED AT THE TIME OF HE ARING AND THEREFORE, THE ORDER BE RECALLED. 2. ON THE OTHER HAND THE LD. D.R. SUBMITTED THAT TH ERE WAS NO APPARENT MISTAKE IN THE ORDER OF HONBLE ITAT AND THEREFORE NEED NOT BE RECALLED. HE THUS RELIED ON THE ORDER OF ITAT. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. FROM THE O RDER DATED 25-5- 2012 WE FIND THAT LEGAL GROUNDS HAVE NOT BEEN ADJUD ICATED. SINCE THESE ARE LEGAL ISSUES, ORDER IS RECALLED FOR THE LIMITED PUR POSE OF DECIDING LEGAL ISSUES REMAINED TO BE DECIDED. THE REGISTRY IS DIRE CTED TO FIX HEARING OF THE CASE IN NORMAL COURSE. ORDER PRONOUNCED IN OPEN COURT ON 21- 9- 2012. SD/- SD/- (G.C. GUPTA) (ANIL CHATURVEDI) VIOCE PRESIDENT ACCOUNTANT MEMB ER AHMEDABAD. S.A.PATKI. MA NO.11 1/AHD/12 IN ITA 1223/A/11 ASSESSME NT YEAR. 2008-09 . 3 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD 1.DATE OF DICTATION 12 - 9 -2012 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 13,18 / 9 / 2012 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 20 - 9 - 2012. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 21 - 9 -2012 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 21 - 9 -2012 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 1 - 9 -2012. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER