Mrs. Rakshaben H.Zaveri, Dahod V. The ACIT.,Cent.Circle-2, Baroda

MA 137/AHD/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7437 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 21-04-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AH MEDABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER M.A. NO. 137/AHD/2009 (IN IT (SS) NO. 77/AHD/2004) (BLOCK PERIOD 01/04/1989 TO 20/01/2000) MS. RAKSHABEN H. ZAVERI C/O. ZAVERI NURSING HOME, STATION ROAD, DAHOD. V/S. ACIT, CENTRAL CIRCLE-2 BARODA. PAN : AACPZ3662P (APPELLANT) (RESPONDENT) BY APPELLANT: SHRI S.N.DIVETIA, A.R. BY RESPONDENT: SHRI RAJ MEHRA, D.R. DATE OF HEARING: 20/01/2012 DATE OF PRONOUNCEMENT: 20/01/2012 ORDER PER SHRI BHAVNESH SAINI, JUDICIAL MEMBER: - WE HAVE HEARD LEARNED REPRESENTATIVES OF THE BOTH T HE PARTIES. THE TRIBUNAL VIDE ORDER DATED 02/02/2007 DECIDED CROSS APPEALS IN IT (SS) 66/AHD/2004 AND IT (SS) 77/AHD/2004. LEARNED COUNSE L FOR ASSESSEE POINTED OUT THAT GROUND NO. 04 OF THE APPEAL OF THE ASSESSEE IS NOT DECIDED BY THE TRIBUNAL IN WHICH ASSESSEE CHALLENGED ADDITION OF RS. 2, 84,893 /-. LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT ORDER TO THAT EXTENT MAY BE RECALLED. 2. CONSIDERING ABOVE FACTS AND CONSIDERING THE FACT S NOTED IN PARA 06 AND 18 OF ORDER OF THE TRIBUNAL, WE FIND THAT GROUND 04 OF APPEAL OF THE ASSESSEE HAD NOT BEEN DECIDED BY THE TRIBUNAL WHILE DISPOSING OF BOT H THE CROSS APPEALS. THERE - 2 - MA NO. 137/AHD/2009 IN IT (SS) NO. 77/AHD/2004 APPEARS MISTAKE APPARENT ON RECORD. THE ORDER OF TH E TRIBUNAL DATED 02/02/2007 TO THAT EXTENT IS RECALLED. OFFICE IS DIRECTED TO F IX THE APPEAL OF ASSESSEE IN IT (SS) 77/AHD/2004 FOR HEARING ONLY ON GROUND NO. 04 ABOVE . M.A. OF ASSESSEE IS ALLOWED. ISSUE NOTICE TO BOTH THE PARTIES FOR HEARI NG OF THE APPEAL OF ASSESSEE ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 20/01/2012. SD/- SD/- (A.K.GARODIA) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 20/01/2012, AHMEDABAD. SUMARA COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT (A)-IV, AHMEDABAD. 4. THE CIT CONCERNED. 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, AHMEDEBAD . 6. GUARD FILE. BY ORDER, //TRUE C OPY// DEPUTY REGISTRAR / ASSIS TANT REGISTRAR ITAT, AHMEDABAD.