The ITO, Ward-1(3), Ahmedabad V. Contech Software Ltd., Ahmedabad

MA 152/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4763 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 30-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDIP GARG

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI MAHAVIR SINGH, JM AND D.C.AGRAWAL, AM INCOME-TAX OFFICER, WD- 1(3),AHMEDABAD. VS. CONTECH SOFTWARE LTD., 4 TH FLOOR, PUSHPAK BUILDING, ASHOKWADI, PANCHWATI LANE, ELLISBRIDGE, AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI SANDIP GARG, DR RESPONDENT BY:- NONE. O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION ARISING OUT OF ITA NO.1305/AHD/2005 ASST. YEAR 2001-02 DATED 10.7.2009 HAS BEEN FILED BY THE REVENUE RAISING FOLLOWING GROUNDS:- (1) THAT IN THIS CASE, THE REVENUE HAS PREFERRED AP PEAL AGAINST THE ORDER OF LD. CIT(A) ON TWO GROUNDS (1) DELETION OF ADDITION OF RS.22,35,923/- MADE ON ACCOUNT OF EXCESS CLAIM OF D EDUCTION U/S 10A OF THE ACT AND (2) DELETION OF DEDUCTION ON FOR EIGN EXCHANGE FLUCTUATION OF RS.84,576/- (2) THAT THE HONBLE ITAT VIDE PARA 3 OF THE ORDER HAS SET ASIDE THE ISSUES TO THE FILE OF THE AO FOR FRESH CONSIDERATIO N. HOWEVER, IN THE END (PARA 4 OF THE ORDER) THE HONBLE TRIBUNAL HAS STATED IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED INS TEAD OF THE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. M.A. NO.152/AHD/2010 IN ITA NO.1305/AHD/2005 ASST. YEAR :2001-02 2 2. WE HAVE HEARD THE LD. DR. NONE APPEARED ON BEHAL F OF THE ASSESSEE. 3. AFTER CONSIDERING THE SUBMISSIONS OF LD. DR AND GOING THROUGH THE ORDER OF THE TRIBUNAL, WE ARE OF THE VIEW THAT THE ABOVE MISTAKE HAS CROPPED UP IN THE TRIBUNALS ORDER. THE MISTAKE IS RECTIFIED AS UNDER :- IN THE RESULT, THE APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES INSTEAD OF DISMISSED. 4. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS ALLOWED AS STATED ABOVE. ORDER WAS PRONOUNCED IN OPEN COURT ON 24/9/2010. SD/- SD/- (MAHAVIR SINGH) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT ME MBER AHMEDABAD, DATED : 24/9/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 3 1.DATE OF DICTATION 24 /9/2010. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 30/9/2010 MEMBER.OTHER 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 DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..