M/s. Liberty Phosphate Ltd., Baroda V. The Dy.CIT., Circle-1(2), Baroda

MA 157/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7332 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 23-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K VOHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI MUKUL KUMAR SHRAWAT, JM AND SHRI A. MO HAN ALANKAMONY, AM) MA NO. 157/AHD/2011 (IN ITA NO.503/AHD/2009: A.Y.: 2005-06) LIBERTY PHOSPHATE LTD., 74/75,GIDC NANDESARI, VADODARA 391 340 VS THE D. C. I. T., CIRCLE-1 (2), BARODA PA NO. AAACL 3600 N (APPLICANT) (RESPONDENT) APPLICANT BY SHRI SUNIL TALATI, AR RESPONDENT BY SHRI R. K. VOHRA DATE OF HEARING: 09-12-2011 DATE OF PRONOUNCEMENT: 21-12-2011 O R D E R PER MUKUL KUMAR SHRAWAT: THIS MISC. PETITION FILED ON 22-09-2011 BY THE ASSESSEE IS ARISING FORM THE ORDE R OF THE TRIBUNAL AS MENTIONED IN THE NOMENCLATURE HEREINABOVE DATED 17-06-2011. THE ONLY GRIEVANCE STATED IS THAT VIDE PARA NO.20, THE TRIBUNAL HAS RESTORED THE ISSUE BACK TO THE STAGE OF THE AO. HOW EVER, FOR THAT VERY ISSUE VIDE PARA 14.1 IT WAS RESTORED TO THE FILE OF THE LEARNED CIT(A). THE SHORT PRAYER OF THE MISC. APPLICATION IS REPROD UCED BELOW: PRAYER: THE APPLICANT RESPECTFULLY SUBMIT THAT GROUND NO.2 FOR ASST. YEAR 2005-06 DEALT WITH BY THE HONBLE I. T. A. T. ON PAGE 21 , PARA 20, MAY PLEASE BE SET ASIDE TO TH E 2 SAME AUTHORITY, I.E. CIT(APPEALS) AND NOT BEFORE TH E ASSESSING OFFICER 2. HAVING HEARD THE SUBMISSION OF BOTH THE SIDES, W E HEREBY AMEND THE DIRECTIONS OF PARA 20 OF THE ORDER OF THE TRIBUNAL DATED 17-6-2011 AND THEREFORE, RESTORE THE ISSUE BACK TO THE STAGE OF LEARNED CIT(A) FOR DE NOVO CONSIDERATION. IN THIS M ANNER, THE DIRECTION AS MADE IN PARA 14.1 SHALL MATCH WITH THE DIRECTIONS OF PARA 20 OF THE SAID ORDER OF THE TRIBUNAL AND THEN THERE SHALL NOT BE ANY DISCREPANCY. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THIS MISC. PETITION OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. 21/12/2011 SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (MUKUL KR. SHRAWAT) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER //TRUE COPY// D Y. REGISTRAR, ITAT, AHMEDABAD