The ACIT, Circle-5, RAJKOT-GUJARAT V. M/s Patel Field Marshal Industries, RAJKOT-GUJARAT

MA 18/RJT/2009

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 7346 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-12-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 31-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO.18/RJT/2009 (ARISING OUT OF ITA NO.91/RJT/2005) (ASSESSMENT YEAR 2001-02) ACIT, CIR.5 VS M/S PATEL FIELD MARSHAL INDUSTRIE S RAJKOT MARSHAL UMAKANT PANDIT UDHYOGNAGAR MADI PLOT-RAJKOT PAN : AADFP5776H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AVINASH KUMAR RESPONDENT BY: WRITTEN SUBMISSION O R D E R A.L. GEHLOT : THIS IS A MISCELLANEOUS APPLICATION F ILED BY THE REVENUE. IT IS POINTED OUT THAT THE ITAT IN ITA NO.91/RJT/2005 FOR ASSESSMENT YEAR 2001-02 ORDER DATED 29-08-2008 STATED THE ASSESSEE AS APPEL LANT WHEREAS IN THAT APPEAL THE ASSESSEE WAS RESPONDENT. ACCORDINGLY, IN THE B ODY OF THE ORDER, THE ITAT HAS MENTIONED ASSESSEE INSTEAD OF REVENUE AND A T PARAGRAPH 11 ALSO IT IS STATED THAT ASSESSEES APPEAL IS PARTLY ALLOWED I NSTEAD OF REVENUE APPEAL. 2. IN VIEW OF THE ABOVE, WE RECTIFY THE ORDER DATED 29-08-2008 AS FOLLOWS: 3. THE CAUSE TITLE OF THE ORDER DATED 29-08-2008 IN ITA NO.91/RJT/2005 IS MODIFIED AS BELOW: INSTEAD OF M/S PATEL FIELD MARSHAL INDUSTRIES MARSHAL UMAKANT PANDIT UDHYOGNAGAR MADI PLOT-RAJKOT PAN : 31-801-FZ-0350 APPELLANT V/S MA NO.18/RJT/2009 2 ACIT, CIRCLE-5 RAJKOT RESPONDENT MAY BE READ AS ACIT, CIRCLE-5 RAJKOT . APPELLANT V/S M/S PATEL FIELD MARSHAL INDUSTRIES MARSHAL UMAKANT PANDIT UDHYOGNAGAR MADI PLOT-RAJKOT PAN : AADFP5776H .. RESPONDENT 4. THE FIRST TWO LINES OF PARAGRAPH 1 OF THE ORDER DATED 29-08-2008 IN ITA NO.91/RJT/2005 IS MODIFIED AS BELOW: INSTEAD OF THESE CROSS-APPEALS FILED ONE BY THE ASSESSEE AND A NOTHER BY THE REVENUE MAY BE READ AS THESE TWO APPEALS ARE FILED BY THE REVENUE. 5. THE LAST TWO LINES OF PARA 1 IS MODIFIED AS UNDE R : INSTEAD OF ASSESSEE AND REVENUE MAY BE READ AS REVENUE IN BOTH THE APPEALS 6. PARAGRAPH 11 OF THE ORDER DATED 29-08-2008 IN IT A NO.91/RJT/2005 IS MODIFIED AS BELOW: INSTEAD OF 11. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS PARTLY ALLOWED FOR STATISTICAL PURPOSES AND THE APPEAL BY THE REVENUE IS DISMISSED. MAY BE READ AS 11. IN THE RESULT, THE APPEALS FILED BY THE REVENU E ARE DISMISSED. MA NO.18/RJT/2009 3 7. FURTHER, AT PARAGRAPHS 2 TO 8 WHEREEVER WORD AS SESSEE IS STATED, THE SAME MAY BE READ AS REVENUE AS APPEAL IS FILED BY REVENUE AND NOT BY THE ASSESSEE. 8. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. . ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010 SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 31 ST DECEMBER, 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-IV, RAJKOT 4. THE CIT-III, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT