The ACIT, Central Circle-1(2), Ahmedabad V. Shri Manoj B.Vadodaria, Ahmedabad

MA 142/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7624 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 16-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G S SURYAVANSHI
• Assessee Lawyers: S N SOPARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, B BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI , JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A. NO.142/AHD/2010 IN I.T.A.NO. 1151/AHD/2005 (ASSESSMENT YEAR 2001-02) DCIT, CIRCLE 10, AHMEDABAD VS. SHRI MANOJ B VADODARIA, 61, ADARSH COMPLEX, NEAR SWASTIK CHAR RASTA, NAVRANGPURA, AHMEDABAD PAN/GIR NO. : (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI G S SURYAVANSHI, SR DR RESPONDENT BY: SHRI S N SOPARKAR, ADV DATE OF HEARING: 13.01.2012 DATE OF PRONOUNCEMENT: 09.02.2012 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE. IN THIS MISCELLANEOUS APPLICATION, IT IS THE CLAIM OF THE R EVENUE THAT THE TRIBUNAL HAS NOT CONSIDERED THE FACTS OF THE CASE IN ITS PRO PER PERSPECTIVE AND HAS NOT CONSIDERED THE PREPONDERANCE OF THE EVIDENCE WH ILE DECIDING THE ISSUE. 2. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS RUNNING INTO 12 PAGES WHEREAS THE TRIBUNAL ORDER IS OF 4 PAGES. THIS ITSELF GOES TO SHOW THAT THE REQUEST OF THE REVENUE IS NOTHING BUT REQUEST FOR REVIEW WHICH DOES NOT FALL WITHIN THE AMBIT OF SECTION 254 (2) OF THE ACT AND M.A.NO.142 /AHD/2010 2 THEREFORE, THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 1/2/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 2/2/12OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 9/2 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.9/2 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/02/2012 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .