Shri Samir Manubhai Tank, Ahmedabad V. The Income Tax Officer, Ward-7(1), Ahmedabad

MA 178/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1764 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-05-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 01-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER M.A. NO.178/AHD/2013 (ARISING OUT OF ITA NO.1986/AHD/2009) A.YS. 2005-06 SAMIR MANUBHAI TANK, 22-B JIVRAJ PARK SOCIETY VEJALPUR ROAD, AHMEDABAD. PAN : ABUPT 4915A VS THE ITO, WARD-7(1), AHMEDABAD. (APPLICANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. , ASSESSEE(S) BY : SHRI ASEEM THAKKAR, A.R. / DATE OF HEARING : 02/05/2014 / DATE OF PRONOUNCEMENT: 9/05/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THROUGH THIS MISC. APPLICATION FILED BY THE ASSESSE E ON 01.10.2013 IN RESPECT OF THE ABOVE MENTIONED ORDER OF THE TRIBUNAL DATED 24 TH OF JANUARY, 2013 AND THE MAIN CONTENTION IS THAT T HE GROUND RAISED BY THE REVENUE WAS WRONGLY REPRODUCED ABOVE PARAGRAPH 2 AT PAGE 2 OF THE TRIBUNAL. 2. THE MISTAKE AS POINTED OUT BY LEARNED AR, MR. AS EEM THAKKAR APPEARS TO BE CORRECT. AFTER HEARING LEARNED SR.D.R ., MR. O.P. BATHEJA WHO HAS ALSO CONFIRMED THE ABOVE MISTAKE AS PER GRO UNDS RAISED BY THE REVENUE, THE SAME IS HEREBY RECTIFIED. RESULTANTLY, AT PAGE 2 ABOVE MA NO.178/AHD/2013 IN ITA NO.1986/AHD/2009 SAMIR MANUBHAI TANK VS. ITO WARD-7(1), AHMEDABAD. A.Y. 2005-06 - 2 - PARAGRAPH 2 OF THE IMPUGNED ORDER OF THE TRIBUNAL D ATED 24 TH JANUARY, 2013 THE GROUND OF THE REVENUE SHALL BE READ HENCEF ORTH AS UNDER:- THE LD. COMMISSIONER OF INCOME TAX(A)-XI, AHMEDABA D HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS.1,11,59 ,919/- ON ACCOUNT OF DISALLOWANCE OUT OF PURCHASES. 2. MISTAKE IS HEREBY RECTIFIED. THE PRESENT MISC. A PPLICATION IS ALLOWED. SD/- SD/- (ANIL CHATURVEDI) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 09/05/2014 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