The DCIT, Circle-4, Ahmedabad V. Gujarat Mineral Development Corporation Ltd., Ahmedabad

MA 161/AHD/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3128 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-07-2015
• Assessment Year: 2002-2003
• Appeal Filed On: 23-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO.161/AHD/2013 ARISING OUT OF I.T.A. NO.:1036/AHD/2006 ASSESSMENT YEAR: 2002-03 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO.161/AHD/2013 ARISING OUT OF I.T.A. NO.:1036/AHD/2006 ASSESSMENT YEAR: 2002-03 GUJARAT MINERAL DEVELOPMENT CORPN. LTD. KHANIJ BHAVAN, 132, FT. RING ROAD, NR. UNIVERSITY GROUND, VASTRAPUR, AHMEDABAD ....................APPELLANT PAN AAACG 7987P VS. ASSTT. C. I.T., CIRCLE-4, AHMEDABAD . .RESPONDENT APPEARANCES BY: D. C. MISHRA....FOR THE APPELLANT SMT. URVASHI SHODHAN.... F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 17.7.2015 DATE OF PRONOUNCING THE ORDER: JULY 20, 2015 O R D E R PER PRAMOD KUMAR, AM: THIS APPLICATION FILED BY THE ASSESSING OFFICER PO INTS OUT THE FOLLOWING MISTAKE IN THE ORDER DATED 25.05.2012 PASSED BY THE TRIBUNAL: 5. ON PERUSAL OF THE PARA 17 OF THE HONBLE ITAT S ORDER IN ITA NO.3232/AHD/1996, IT IS CLEAR THAT THE SAID CASE LA W RELIED UPON IS IN CASE OF UNITED PHOSPHOROUS LTD. AND NOT IN THE ASSE SSEES OWN CASE. THUS, THERE BEING AN APPARENT MISTAKE ON RECORD, SA ME IS REQUIRED TO M.A. NO.161/AHD/2013 ARISING OUT OF I.T.A. NO.:1036/AHD/2006 ASSESSMENT YEAR: 2002-03 PAGE 2 OF 2 BE RECTIFIED. HENCE, THE MISCELLANEOUS APPLICATION IS BEING FILED FOR KIND CONSIDERATION OF THE HONBLE ITAT. 2. AS A PERUSAL OF THE RECTIFICATION PETITION SHOW THE MISTAKE WHICH SAID TO HAVE BEEN COMMITTED BY THE TRIBUNAL IS COMMITTED IN ITA NO.3232/AHD/1996 BUT THIS RECTIFICATION PETITION IS FILED IN RESPECT OF THE ORDER OTHER THAN THE SAID I.T.A. NO. AS FAR AS THE ORDER BEFORE US IS CONCERN ED IT SIMPLY FOLLOWS THE TRIBUNALS ORDER IN ITA NO.3232/AHD/1996 AND TO THA T EXTENT THE ORDER OF THE TRIBUNAL CANNOT BE FAULTED. CLEARLY, THEREFORE, SO FAR AS THE IMPUGNED ORDER I.E. TRIBUNALS ORDER DATED 25.5.2012 IN ITA NO.128 , 186/AHD/2005, 1114/AHD/2006, 1244, 1245/AHD/2007 FOR AY 2000-01, 2001-02 AND 2002-03, 2001-01, 2001-02 IS CONCERNED, IT IS NOT EVEN THE C ASE OF THE ASSESSING OFFICER THAT THIS ORDER SUFFERS FROM A MISTAKE APPA RENT ON RECORD WHICH CAN BE RECTIFIED UNDER SECTION 254(2). THE APPLICATION IS THUS MISCONCEIVED AND DEVOID OF LEGALLY SUSTAINABLE MERITS. 3. MISCELLANEOUS APPLICATION IS DISMISSED. PRONOUNC ED IN THE OPEN COURT ON 20 TH DAY OF JULY, 2015. SD/- S D/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE _20 TH DAY OF JULY, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD