The Jt. CIT(OSD),Circle-2(1)(1), Ahmedabad V. Gujarat State Road Transport Corporation, Ahmedabad

MA 147/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0647 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 22-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUNIL TALETI
• Keywords: Business income

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.147/AHD/2020 (IN ITA NO. 1493/AHD/2018) (ASSESSMENT YEAR: 2014-15) THE JT.CIT(OSD), CIRCLE-2(1)(1), AHMEDABAD VS. GUJARAT STATE ROAD TRANSPORT CORPORATION CENTRAL OFFICE, VAHAN VYAVHAR BHAVAN, GITAMANDIR ROAD, ASTODIA, AHMEDABAD [PAN NO. AAACG5587H] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI VIRENDRA SINGH, SR. DR RESPONDENT BY : SHRI SUNIL TALETI , SR. D.R. DATE OF HEARING 18/12/2020 DATE OF PRONOUNCEMENT 22/12/2020 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS FOR RECALLING OF THE ORDER DATED 27.11.2019 PASSED BY THE LD. TRIBUN AL RESTRICT TO THE GROUND NO. 2 WHICH WAS ALLOWED IN FAVOUR OF THE ASSESSEE. THE C ONTENTION OF THE REVENUE IS THIS THAT THE IDENTICAL GROUND WAS DECIDED IN ASSESSEES OWN CASE IN FAVOUR OF THE REVENUE AND HENCE THIS PARTICULAR GROUND SHOULD BE DISMISSE D IN THE APPEAL PREFERRED BY THE ASSESSEE PRAYER FOR RECTIFICATION OF THE SAME HAS B EEN MADE BY THE LD. AR. MR. TALATI, ON THE OTHER HAND, APPEARING FOR THE ASSESS EE, WITH ALL HIS FAIRNESS, CONCEDED THE CONTENTION MADE BY THE LD. DR. - 2 - MA N O.147/AHD/2020(IN ITA NO.1493/A/18) JCIT(OSD) VS. GUJARAT STATE ROAD TRANSPORT CORPORAT ION ASST.YEAR 2014-15 2. WE HAVE HEARD THE PARTIES, AND PERUSED THE RECOR DS INCLUDING THE ORDER PASSED BY THE CO-ORDINATE BENCH IN ITA NO. 507/AHD/2016 FO R A.Y. 2012-13 IN ASSESSEES OWN CASE WHERE THE IDENTICAL GROUND RELATING TO THE DISALLOWANCE OF INCOME FROM LICENCE FEES OF CANTEEN AMOUNTING TO RS. 4,97,20,80 6/- AS BUSINESS INCOME HAS BEEN UPHELD IN FAVOUR OF THE REVENUE. THEN, ORDER IN HO LDING THE GROUND OTHERWISE IS AN ERROR WHICH IS APPARENT ON THE FACE OF THE ORDER DA TED 27.11.2019. HENCE, WE FIND MERIT IN SUCH SUBMISSIONS MADE BY THE LD. DR. THE ORDER IS RECALLED. WE DISMISS THIS PARTICULAR GROUND OF APPEAL PREFERRED BY THE A SSESSEE. HENCE, APPLICATION IS ALLOWED IN FAVOUR OF THE REVENUE. 3. IN THE RESULT, MISC. APPLICATION OF REVENUE IS A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 22/12/2020 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/12/2020 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD