GUJARAT IND. POWER COM. LTD., Baroda V. THE ACIT,(OSD) CIRCLE -1, Baroda

MA 175/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7665 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 08-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'D' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NOS.175, 176 & 177/AHD/2011 [ARISING OUT OF ITA NOS.240, 241 & 242/AHD/2003 (ASSESSMENT YEARS:-1989-90, 1990-91 & 1991-92) GUJARAT INDUSTRIES POWER COMPANY LTD., P O PETROFILS 391347 DISTRICT BARODA V/S THE ASST. COMMISSIONER OF INCOME-TAX (OSD), CIRCLE-1, BARODA PAN: [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] APPLICANT BY :- SHRI SANJAY R SHAH, AR REVENUE BY:- SHRI VINOD TANWANI, SR. DR DATE OF HEARING:- 02-03-2012 DATE OF PRONOUNCEMENT:- 02-03-2012 O R D E R PER D K TYAGI (JM) :- BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORD ER DATED 04-01- 2008 PASSED BY THE ITAT AHMEDABAD BENCH-D IN ITA.NO S.240, 241 & 243/AHD/2003 FOR THE ASSESSMENT YEARS:-1989-9 0, 1990- 91 & 1991-92. 2 THE ONLY MISTAKE POINTED OUT BY THE ASSESSEE IS T HAT GROUND NO.2 TAKEN BY THE ASSESSEE AT THE TIME OF HEARING O F THE APPEALS [AS MENTIONED IN THE MISC. APPLICATIONS], HAS NOT B EEN ADJUDICATED BY SAYING THAT THIS WAS NOT PRESSED, TH OUGH THE SAME 2 WAS ARGUED, AS IS EVIDENT FROM THE CHART ENCLOSED W ITH THE PAPER BOOK SUBMITTED AT THE TIME OF ORIGINAL HEARING OF T HE APPEALS. THE ASSESSEE, THEREFORE, REQUESTED THAT THE ORDER OF TH E TRIBUNAL BE RECALLED TO ADJUDICATE GROUND NO.2. THE LEARNED DR DID NOT OBJECT TO THIS PRAYER OF THE ASSESSEE. THEREFORE, T HE ORDER DATED 04-01-2008 IN THE ABOVE APPEALS IS RECALLED TO THIS EXTENT FOR THE PURPOSE OF DECIDING GROUND NO.2 ONLY. 3 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 02-03-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 02-03-2012 COPY OF THE ORDER FORWARDED TO: 1. GUJARAT INDUSTRIES POWER COMPANY LTD., P O PETRO FILS 391347 DISTRICT BARODA 2. THE ASST. COMMISSIONER OF INCOME-TAX (OSD), CIRC LE-1, BARODA 3. CIT CONCERNED 4. CIT(A)-I, BARODA 5. DR, ITAT, AHMEDABAD BENCH-D, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD