The ITO, Ward-5(1), Baroda V. Shri Pokhraj P. Doshi, Baroda

MA 156/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2215 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 13-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROOP CHAND

Judgement Text

, , , , D, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, D BENCH . .. . . .. . , !' !' !' !', , , , #$ %&'( #$ %&'( #$ %&'( #$ %&'(, , , , )* + ) ' )* + ) ' )* + ) ' )* + ) ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND ANIL CHATURVEDI, ACCOUNTANT MEMBER) MA NO.156/AHD/2013 IN ITA NO.3248/AHD/2008 [ASSTT.YEAR : 2005-2006] ITO, WARD-5(1) BARODA. /VS. SHRI POKHRAJ P. DOSHI SHREE NARSHINJI INDL. ESTATE YAMUNA MILL ROAD PRATAPNAGAR, BARODA. ( (( (-. -. -. -. / APPELLANT) ( (( (/0-. /0-. /0-. /0-. / RESPONDENT) + 1 2 )/ REVENUE BY : SHRI ROOP CHAND, SR.DR 4& 1 2 )/ ASSESSEE BY : SMT.URVASHI SODHAN 5 1 &(*/ DATE OF HEARING : 1 ST AUGUST, 2014. 678 1 &(*/ DATE OF PRONOUNCEMENT : 08/08/2014 )9 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS M.A., THE REVENUE HAS POINTED OUT THAT THE GROUND NO.3 OF THE APPEAL OF T HE REVENUE FOR THE ASSTT.YEAR 2005-06 IN ITA NO.3248/AHD/2008 WAS NOT DISPOSED OF BY OVERSIGHT BY THE TRIBUNAL IN ITS ORDER DATED 4.1.20 13. HE SUBMITTED THAT THE ORDER OF THE TRIBUNAL TO THE EXTENT OF DISPOSAL OF GROUND NO.3 OF THE MA NO.156/AHD/2013 -2- APPEAL MAY BE RECALLED FOR DISPOSAL AS PER LAW. TH E LEARNED COUNSEL FOR THE ASSESSEE HAS SUPPORTED THE CONTENTION OF THE LE ARNED DR. 2. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDER OF THE ITAT, AHMEDABAD IN THE ABOVE CASE DATED 4.1.201 3. WE FIND THAT THE GROUND NO.3 OF THE APPEAL OF THE REVENUE IN ITA NO. 3248/AHD/2008 FOR A.Y.2005-06 REGARDING THE ISSUE OF DISALLOWANCE OF EXPENSES OF M/S.KAMAL STEEL & ENGINEERING OF RS.2,42,402/- WAS INADVERTENTLY NOT DISPOSED OF. ACCORDINGLY, THE MISTAKE IS APPARENT FROM RECORD AND THE ORDER OF THE TRIBUNAL IN ITA NO.3248/AHD/2008 FOR A .Y.2005-06 DATED 4.1.2013 IS RECALLED TO THE LIMITED EXTENT OF DISPO SAL OF GROUND NO.3 IN THE REVENUES APPEAL AFTER HEARING BOTH THE PARTIES IN ACCORDANCE WITH LAW. THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AS 28 TH AUGUST, 2014 AND SERVICE OF NOTICE OF HEARING TO BOTH THE PARTIE S IS DISPENSED WITH. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, THE MA OF THE REVENUE IS ALLOWED, AS ABOVE. ORDER PRONOUNCED IN OPEN COURT AT THE TIME OF HEARI NG ON THE DATE MENTIONED HEREINABOVE. SD/- SD/- ( %&'( %&'( %&'( %&'( / ANIL CHATURVEDI) )* + )* + )* + )* + /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD