Shri Harshad M. Thakkar (Gandhi), Ahmedabad V. DCIT, Central Circle-2(1), Ahmedabad

MA 141/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6428 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 01-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Keywords: Rectification of order

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 141/AHD/2019 (IN I.T.A. NO. 784/AHD/2018) ( ASSESSMENT YEAR : 2014-15) SHRI HARSHAD M THAKKAR (GANDHI) 13, LAXMI NIVAS SOCIETY, PALDI, AHMEDABAD 380 007 / VS. DY CIT CENTRAL CIRCLE 2(1), AHMEDABAD / / PAN/GIR NO. : ABAPG9768N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SMT. URVASHI SHODHAN, A.R. / RESPONDENT BY : SHRI N. K. GOEL, SR.D.R. DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 23/10/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF ORDER DATED 21.01.2019 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED THAT GROUND NO.7 OF ITS GROUNDS OF APPEAL HAS BEEN INADVERTENTLY OMITTED TO BE ADJUDICATED. M.A. NO. 141/AHD/19 [HARSHAD M THAKKAR (GANDHI) VS. DCIT] A.Y. 2014-15 - 2 - 3. THE LEARNED DR FOR THE REVENUE OFFERED NO COMMEN TS. 4. AS STATED, GROUND NO.7 OF THE ASSESSEES APPEAL HAS REMAINED TO BE ADJUDICATED. ACCORDINGLY, THE ORDER OF THE TRIBUNAL IN ITA NO. 784/AHD/2018 IS RECALLED TO THE EXTENT OF ADJUDICAT ION OF GROUND NO.7 OF THE ASSESSEES APPEAL. THE REMAINING ORDER OF THE ITAT IN RESPECT OF OTHER GROUNDS WILL CONTINUE TO HOLD FIELD AS EARLIER. TH E GRIEVANCE OF THE ASSESSEE AS PER GROUND NO.7 SHALL BE HEARD ON 04.12.2019 IN REGULAR COURSE. 5. THE ORDER OF THE ITAT IN ITA NO.784/AHD/2018, DA TED 21.01.2019 STANDS RECTIFIED IN ABOVE TERMS. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 23/10/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 23/10/2019