Gurukrupa Traders, V. The Income tax Officer,Ward-1, Godhra

MA 127/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7106 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1998-1999
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K PATEL
• Assessee Lawyers: A C SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM AND SHRI A. MOHAN ALAN KAMONY, AM) M. A. NO.127/AHD/2010 (IN ITA NO.1725/AHD/2009 - AY: 1998-99) GURUKRUPA TRADERS, PROP. NAVINCHANDRA N. PATEL, LUNAWADA, TALUKA GODHRA, DIST. PANCHMAHAL VS THE INCOME TAX OFFICER, WARD -1, GODHRA AETPP 2598 R (APPLICANT) (RESPONDENT) M. A. NO.128/AHD/2010 (IN ITA NO.1726/AHD/2009 - AY: 1998-99) GURUKRUPA STEEL & CEEMNT SUPPLY, PROP. KALPESH N. PATEL, LUNAWADA, TALUKA GODHRA, DIST. PANCHMAHAL VS THE INCOME TAX OFFICER, WARD -1, GODHRA PA NO. AEIPP 4062 K (APPLICANT) (RESPONDENT) APPLICANT BY SHRI A. C. SHAH, AR RESPONDENT BY SHRI A. K. PATEL, SR. DR DATE OF HEARING: 25-11-2011 DATE OF PRONOUNCEMENT: 30-11-2011 ORDER PER D. K. TYAGI : THROUGH THESE MISC. APPLICATIONS THE ASSESSEES WANT US TO RECALL OUR COMMON ORDER OF THE TRIBUNAL DATED 11-09-2009 IN RESPECT OF BOTH THE ASSESSEES. 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE HONBLE TRIBUNAL WHILE DECIDING THE APPEALS OF THESE ASSESSEES HAVE NOT ADJUDICATED GROUNDS NO.4 A ND 5 OF THE APPEALS IN WHICH THE ASSESSEE HAS RELIED ON VARIOUS CASE LAWS WHICH MA NO.127 AND 128/AHD/2010 (IN ITA NO. 1725 AND 172 6/AHD//2009) GURUKRUPA TRADERES VS ITO, W-1, GODHRA GURUKRUPA STEEL & CEMENT SUPPLY VS ITO, W-1, GODHRA 2 INCLUDED THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT AND THE DECISION OF THE HONBLE APEX COURT. HE, THEREFORE, PRAYED THAT THE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED AND TH E APPEALS OF THE ASSESSEES MAY BE DECIDED AFRESH AFTER TAKING INTO C ONSIDERATION THE VARIOUS CASE LAWS RELIED UPON BY THE ASSESSEES. 3. THE LEARNED DR, ON THE OTHER HAND SUBMITTED THAT EVEN THE TRIBUNAL HAS STATED IN ITS ORDER THAT THERE HAS BEE N EXAMINATION OF FACTS AS WELL AS ARGUMENTS PUT FORTH BY THE PARTIES AND IT WAS NOT NECESSARY OR PERTINENT ON THE PART OF THE TRIBUNAL TO GIVE ADDITIONAL OR SEPARATE REASONS IF THE TRIBUNAL IS IN AGREEMENT WI TH THE REASONS GIVEN BY LOWER AUTHORITIES. FOR MAKING THE SUBMISSI ONS, THE LEARNED DR RELIED UPON THE DECISION IN THE CASE OF V. T. SO MASUNDARAN VS ITO, 70 ITD 398 (ITAT CHENNAI). IT WAS FURTHER ARGU ED THAT THE TRIBUNAL HAS NO POWER TO REVIEW ITS ORDER; ONLY MIS TAKE APPARENT FROM RECORD CAN BE CORRECTED AND THAT FAILURE OF THE TRI BUNAL TO CONSIDER ARGUMENTS IS NOT A MISTAKE APPARENT FROM RECORD. FO R THIS SUBMISSION RELIANCE WAS PLACED ON THE FOLLOWING CASE LAWS: CIT VS RAMESH ELECTRIC AND TRADING CO., 203 ITR 49 7 (BOM) ITO VS ITAT, 229 ITR 651 (PATNA) DHARAMCHAND SURANA VS ITO, 61 ITD 115 (ITAT MAD- TM ) AND HOMI MEHTA & SONS (P) LTD. VS DCIT, 63 ITD 15 (ITAT - MUM) 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT THE HONBLE TRIBUNAL WHILE PASSING THE ORDER D ATED 11-09-2009 IN THE CASES OF BOTH THE ASSESSEES, GROUNDS NO.4 AND 5 WERE NOT MA NO.127 AND 128/AHD/2010 (IN ITA NO. 1725 AND 172 6/AHD//2009) GURUKRUPA TRADERES VS ITO, W-1, GODHRA GURUKRUPA STEEL & CEMENT SUPPLY VS ITO, W-1, GODHRA 3 ADJUDICATED WHICH WERE PERTINENT TO DECIDE THE ISSU E ON HAND. THUS, A MISTAKE APPARENT IN RECORD HAS CREPT IN OUR ORDER DATED 11-09-2009. THEREFORE, THE ORDER PASSED BY THE HON BLE TRIBUNAL DATED 11-09-2009 IS RECALLED. THE REGISTRY IS DIREC TED TO RE-FIX THE APPEALS IN NORMAL COURSE. 5. IN THE RESULT, BOTH THE MISC. APPLICATIONS OF TH E ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11.11 SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D. K. TYAGI) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD