M/s. Unity Construction Co., Bharuch V. The Income tax Officer,Ward-1, Bharuch

MA 122/AHD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3684 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 13-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K M MAHESH SRDR
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI A.N. PAHUJA, ACCOUNTANT MEMBER M.A.NO.122/AHD/2009 (ARISING OUT WITH ITA NO.1551 & 1577/AHD/2008 ASSESSMENT YEAR:2004-05 DATE OF HEARING:9.7.10 DRAFT ED:9.7.10 M/S. UNITY CONSTRUCTION CO. 108, B.G. TRADE CENTRE, PANCHBATTI, BHARUCH, PAN NO.AAAFU3753G V/S . INCOME TAX OFFICER, ARD-1, BANK OF BARODA BUILDING, STATION ROAD, BHARUCH (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI P.M. MEHTA, AR RESPONDENT BY:- SHRI K.M. MAHESH, SR-DR O R D E R PER MAHAVIR SINGH, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS (MA), THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO.1551 & 1577/AHD/2008 DATED 04-12-2008. 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE, SHRI P.M. MEHTA STATED THAT THERE IS MISTAKE APPARENT FROM RECORD IN THE TRIBUN ALS ORDER AS THE TRIBUNAL IN ITS ORDER HAS NOT ADJUDICATED ANY OF THE GROUNDS RAISED BY THE ASSESSEE. AFTER GOING THROUGH THE TRIBUNALS ORDER DATED 04-12-2008 IN ITA NO.1577/AHD/2008 IN ASSESSEES APPEAL, WE FIND THAT NONE OF THE GROUNDS IS ADJUDICATED. ACCORDINGLY, WE MA NO.122/AHD/2009 A.Y . 2004-05 M/S UNITY CONSTN. CO. V. ITO WD-1, BHARUCH PAGE 2 RECALL THE ORDER AND FIX THE APPEAL FOR HEARING ON 12-10-2010. NO FURTHER NOTICE WILL BE SENT TO EITHER OF THE PARTIES. 3. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 09/07/2010 (A.N. PHAUJA) (M AHAVIR SINGH) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) AHMEDABAD, DATED : 09/07/2010 *DKP COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)-VI, BARODA 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, /TRUE COPY/ DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD