Shri Devang K. Patel, Ahmedabad V. The ACIT., Cent. Circle-1(1), Ahmedabad

MA 127/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2249 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-09-2014
• Assessment Year: misc
• Appeal Filed On: 25-08-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KETAN H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL CHATURVEDI , A.M.) M . A. NO. 127 / AHD/ 20 1 4 (IN ITA NO. 411/AHD/2012) (BLOCK PERIOD : 1/04/1995 TO 11.02.2002) DEVANG K. PATEL KETAN H. SHAH, ADVOCATE 903, SAPPHIRE COMPLEX, OPP. RATNAM BUILDING, NR. CARGO MOTORS, C.G. ROAD, NAVRANGPURA, AHMEDA BAD - 380009 V/S A.C.I.T., CENTRAL CIRCLE - 1(1), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AHMPP1297R APPELLANT BY : SHRI KETAN H. SHAH RESPONDENT BY : SHRI NIMESH YADAV, SR. D.R. ( )/ ORDER DATE OF HEARING : 19 - 09 - 2014 DATE OF PRONOUNCEMENT : 25 - 09 - 2014 PER SHRI ANIL CHATURVEDI,A.M. 1. THIS MA IS ARISING OUT OF IT(SS) NO 411/A/2012 FOR BLOCK PERIOD 1.4.1995 TO 11.2.2002 ORDER DATED 22.8.2014. 2. BY THIS MISCELLANEOUS APPLICATIO N, IT IS SUBMITTED THAT IT(SS) A NO 228/A/2006 IN THE CASE OF SANDEEP PATEL, CO NO 221/A/2006 (IN THE CASE OF DEVANG PATEL) AND IT(SS)A NO 411/A/2012 IN THE CASE OF DEVANG PATEL WERE HEARD TOGETHER. IT IS FURTHER SUBMITTED THAT I N PARA 10 OF THE ORDER DATE D 22.8.2014, THERE IS NO MENTION OF DISPOSAL OF CO NO 221/A/2006 THOUGH THE SAME WAS HEARD. IT WAS M. A NO 127/A/14 (IN ITA NO. 411/A/12) . B.P . 01.04.1995 TO 11.02.2002 2 THEREFORE SUBMITTED THAT THE MISTAKE OF NONE MENTIONING OF CO NO 221/A/2006 BE RECTIFIED BY INCLUDING THE SAME IN PARA 10 OF THE ORDER. 3. THE LD. D.R. ON THE OTHER HAND SUBMITTED THAT THERE IS NO MISTAKE IN THE ORDER WHICH NEEDS RECTIFICATION. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS AND, PERUSED THE MATERIAL ON RECORD. WE HAVE ALSO GONE THROUGH THE MISCELLANEOUS APPLIC ATION. THE MAIN GRIEVANCE OF T HE ASSESSEE IS THAT IN THE ORDER, THERE IS NO MENTION ABOUT THE DISPOSAL OF CO NO 221/A/2006. WE HAVE BEEN INFORMED BY THE REGISTRY THAT THE VIDE ENTRY OF ORDER SHEET DATED 21.8.2014, THE CO HAS BEEN FIXED FOR HEARING IN NORMAL COURSE. IN SUCH CIRCUMSTANCE S WE ARE OF THE VIEW THAT THE RE REMAINS NO GRIEVANCE OF THE A SSESSEE AS HE WILL HAVE OPPORTUNITY TO ARGUE THE MATTER. 5. IN THE RESULT THE M/A OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 25 - 09 - 201 4 . SD/ - SD/ - (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH 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