The ITO, Vapi Ward-4, Nani Daman V. M/s. Excellent Mfg. Co., Nani Daman

MA 18/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7461 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 10-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NO.18/AHD/2011 [ARISING OUT OF ITA NO.884/AHD/2008] (ASSESSMENT YEAR:-2005-06) THE INCOME-TAX OFFICER, VAPI WARD-4, DAMAN V/S M/S EXCELLENT MFG. CO., DABHEL, NANI DAMAN PAN: AJQPP 0532 N [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] REVENUE BY :- SHRI VINOD TANWANI, SR. DR ASSESSEE BY:- NONE [WRITTEN SUBMISSIONS] DATE OF HEARING:- 13-01-2012 DATE OF PRONOUNCEMENT:- 13-01-2012 O R D E R PER D K TYAGI (JM) :- THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE FOR RECTIFYING / RECALLIN G OF ORDER DATED 28-11-2008 IN ITA NO.884/AHD/2008 FOR ASSESSMENT YE AR 2005- 06. IN THE MISCELLANEOUS APPLICATION, THE REVENUE H AS SUBMITTED AS UNDER:- 2. ON PERUSAL OF THE ORDER IN ITA NO.884/AHD/2008 DATED 28-11- 2008, IN THE CASE OF M/S SUPERIOR WORKS, DABHEL DAM AN, PA NO.AJQPP 0532 N, IT IS SEEN THAT THE FOLLOWING GROU NDS OF APPEAL OF THE REVENUE REMAINS TO BE HEARD. -ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS.45, 974/- MADE ON ACCOUNT OF DISALLOWANCE U/S 40A(IA) OF THE ACT. 2 3. THIS BEING A MISTAKE APPARENT FROM RECORD AND T HEREFORE, THE HONBLE ITAT, AHMEDABAD BENCH-C, AHMEDABAD IS REQUE STED TO RECTIFY THE SAME U/S 254(2) OF THE I.T. ACT, 1961. THE THREE COPIES OF EACH OF THE ORDER ARE ENCLOSED HEREWITH. 2 THE LEARNED DR ACCORDINGLY PRAYED THAT THE ORDER MAY BE RECTIFIED. 3 AFTER HEARING BOTH THE PARTIES AND PERUSING THE R ECORDS, WE FIND THAT THERE IS A MISTAKE APPARENT FROM RECORD A S THE TRIBUNAL HAS NOT DEALT WITH GROUND NO.2 OF THE REVENUES APP EAL, THEREFORE, TO THIS EXTENT THE ORDER DATED 28-11-200 8 IS HEREBY RECALLED TO DECIDE THIS GROUND. THE REGISTRY IS DIR ECTED TO FIX THE APPEAL FOR HEARING ON 24-04-2012 IN RESPECT OF GROU ND NO.2 AS AFORESAID. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE COURT TODAY ON 13-01-2012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 13-01-2012 COPY OF THE ORDER FORWARDED TO: 1. M/S EXCELLENT MFG. CO., DABHEL, NANI DAMAN 2. THE INCOME-TAX OFFICER, VAPI WARD-4, DAMAN 3. CIT CONCERNED 4. CIT(A), VALSAD 5. DR, ITAT, AHMEDABAD BENCH-C, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR