The ACIT, Central Circle-1(1), Ahmedabad V. Shri Lavjibhai Swarupchand Mehta, Bhuj

MA 114/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2646 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 15-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M ANAND KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 114/AHD/2019 (IN IT(SS)A NO. 676/AHD/2010 & C.O. NO. 295/AHD/2010) (ASSESSMENT YEAR: 2006-07) THE ACIT, CIRCLE-2(1), AHMEDABAD V/S SHRI LAVJIBHAI SWARUPCHAND MEHTA PROP: L.S. INVESTMENT, JYOTI CHAMBERS STATION ROAD, BHUJ (KUTCHCHH) (APPELLANT) (RESPONDENT) PAN: AEKPM 6709E APPELLANT BY : SHRI M. ANANDKUMAR, SR. D.R . RESPONDENT BY : SHRI BANDISH SOPARKAR, A.R. ( )/ ORDER DATE OF HEARING : 07-06-2 019 DATE OF PRONOUNCEMENT : 28-08-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED ON BE HALF OF THE REVENUE FOR RECALLING THE ORDER DATED 08.06.2018 IN IT(SS)A NO. 676/AHD/2010 AND C.O. NO. 295/AHD/2010 FOR ASSESSMENT YEAR 2006-07. 2. IN THIS CASE, ITAT PASSED AN ORDER ON 08.06.2018 AN D MISCELLANEOUS APPLICATION WAS FILED BY THE DEPARTMENT ON 15.02.2019. 3. THE REVENUE CONTENDED THAT IN THE CASE OF MEHUL LAV JIBHAI MEHTA THAT THE DEPARTMENT SHOULD SUBMIT APPROPRIATE RECTIFICATION APPLICATION BEFORE THE ITAT AND FURTHER CONTENDED THAT SINCE SIMILAR ISSUES/GRO UND INVOLVED IN THIS CASE THEREFORE WE SHOULD ALLOW APPLICATION OF THE DEPART MENT. M.A NO. 114/AHD/2019 . A.Y. 2006-07 2 4. WE HAVE SEEN RECORD AND HEARD BOTH THE PARTIES SINC E NO DIRECTIONS HAVE BEEN GIVEN BY THE HONBLE HIGH COURT IN THE CASE OF ASSE SSEE THEREFORE SAME ARE NOT APPLICABLE IN THE CASE OF ASSESSEE. 5. SECTION 254(2) SAYS- THE APPELLATE TRIBUNAL MAY, A T ANY TIME WITHIN [SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PA SSED], WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AM END ANY ORDER PASSED BY IT UNDER SUB-SECTION (1), AND SHALL MAKE SUCH AMENDMEN T IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE [ASSESSING] OFFIC ER. 6. SINCE MISCELLANEOUS APPLICATION HAS BEEN FILED ON B EHALF OF THE DEPARTMENT BEYOND THE PERIOD OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH ORDER WAS PASSED. THEREFORE, MISCELLANEOUS APPLICATION IS TI ME BARRED AND CANNOT BE ENTERTAINED. MOREOVER NO DIRECTIONS HAVE BEEN GIVE N BY THE HONBLE HIGH COURT IN THIS MATTER. HOWEVER, WE DO NOT WANT TO GO INTO THE MERIT OF THE CASE AS ALREADY WE HAVE HELD THAT MISCELLANEOUS APPLICATION IS TIME BARRED. 7. WHEN WE POINTED OUT TO LD. DR HE COULD NOT SAY ANYT HING CONTRARY TO THE SAME. 8. IN THE RESULT, MISCELLANEOUS APPLICATION FILED ON B EHALF OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 28-08-2019 SD/- SD/- (PRAMOD KUMAR) (MAHAVIR PRASAD) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD: DATED 28/08/2019 RAJESH TRUE COPY 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 I TAT,AHMEDABAD