M/s. Ramanlal & Brothers, Ahmedabad V. The Income Tax Officer , Ward 9(3), Ahmedabad

MA 153/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1561 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-02-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 02-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER MA NO.153/AHD/2013 (ARISING OUT OF ITA NO.2560/AHD/2004 A.Y. 2001-02 M/S. RAMANLAL & BROTHERS, S/8, SHROFF CHAMBERS, OPP. NAVCHETAN SCHOOL, PALDI AHMEDABAD. PAN: AAEFR 9043G VS THE INCOME TAX OFFICER, WARD 9, AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. ASSESSEE(S) BY : SHRI RAJESH SHAH / DATE OF HEARING : 21/02/2014 / DATE OF PRONOUNCEMENT: 24/02/2014 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THROUGH THIS MISC. APPLICATION FILED ON 2 ND OF FEBRUARY, 2013, THE APPLICANT HAS OBJECTED ABOUT A DATE AS FOLLOWS: IN PARA 15 ON PAGE 8 OF HONBLE ITAT ORDER HON. BE NCH HAVE MENTIONED PURCHASE DATE OF DUMPERS AS UNDER; THE ASSESSEE HAS PURCHASED THESE MACHINERY N 05/05/ 2002 AND TATA HITACHI EXCAVATOR PURCHASED ON 30/04/1999. PL. SEE 2 ND LINE FROM TOP ON PAGE 8 OF ITAT ORDER. THE DATE OF PURCHASE MENTIONED AS 05/05/2002 IS NOT CORRECT. THE CORRECT DATE OF PURCHASE IS 05/05/2000. PURCHASE DATE 05.05 .2000 FALLS IN A.Y. 2001- 02 WHEREAS PURCHASE DATE 05.05.2002 FALLS IN A.Y. 2 003-04. THE APPEAL IS FOR A.Y. 2001-02; AND CORRECT DATE OF PURCHASE OF DUMPE R IS 05.05.2000. IN SUPPORT OF ABOVE, COPY OF DUMPERS PURCHASE BILL WAS ENCLOSED ON PAGE NO.31 OF PAPER BOOK FILED IN APPEAL OF ITA NO.2560/ AHD/2004. THE COPY OF BILL IS ALSO ENCLOSED HEREWITH ON PAGE 10. MA NO.153/AHD/2013 IN ITA NO.2560/AHD/2004 M/S. RAMANLAL & BROTHERS VS. ITO, WARD-9, AHMEDABAD . FOR A.Y. 2001-02 - 2 - 2. PARTIES HEARD. WE HAVE NOTED THAT IN PARAGRAPH 1 5 PAGE 7 OF THE IMPUGNED ORDER OF THE TRIBUNAL DATED 7 TH OF AUGUST, 2009, THE DATE OF PURCHASE OF TWO DUMPERS WAS NOTED BY TRIBUNAL AS 5. 5.2000 AND 5.2.2000. HOWEVER, INADVERTENTLY ON PAGE 8 THE DATE WAS NOTED AS 5.5.2002. THE APPLICANT HAS NOW FILED AN EVIDENCE, I.E., PURCHASE BILL IN SUPPORT OF THE DATE OF PURCHASE. WE ARE CONVINCED W ITH THE OBJECTION OF THE APPLICANT; BECAUSE INADVERTENTLY INCORRECT YEAR , I.E., 2002 WAS MENTIONED BY THE TRIBUNAL ON PAGE 8 ALTHOUGH ON PAG E 7 THE YEAR NOTED BY THE TRIBUNAL ITSELF WAS THE YEAR 2000. HENCE, TH E MISTAKE IS AN APPARENT MISTAKE WHICH IS NOW TO BE RECTIFIED U/S.2 54(2) OF IT ACT. THE DATE MENTIONED ON PAGE 8; HENCEFORTH, IS TO BE READ AS 05/05/2000. 3. ACCORDINGLY, THE PRESENT MISC. APPLICATION IS AL LOWED. SD/- SD/- (T.R. MEENA) (MUKUL KR. SHRAWAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/02/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD