The DCIT, Circle-1, RAJKOT-GUJARAT V. Shri Laljibhai Limbabhai Vasani, RAJKOT-GUJARAT

MA 18/RJT/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6748 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-06-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 08-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A. NO.18/RJT/2011 (ARISING OUT OF I.T.A. NO.759/RJT/2010) (ASSESSMENT YEAR 2004-05) ITO, WD.1(2) VS SHRI LALJIBHAI LIMBABHAI VASANI RAJKOT PROP M/S LL VASANI TRANSPORT MAHADEVWADI, RAJKOT PAN :ABYPV6191J (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MK SINGH RESPONDENT BY: SHRI MEHUL RANPURA O R D E R PER N.R.S. GANESAN, JM THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL DATED 15-09-2010. 2. SHRI MK SINGH, THE LD.DR SUBMITTED THAT THIS TRI BUNAL DISMISSED THE APPEAL FILED BY THE REVENUE ON THE GROUND THAT THE TAX EFFECT IS BELOW RS.2 LAKHS REFERRING TO THE GROUND OF APPEAL RAISED BY THE ASS ESSEE IN THE APPEAL, THE LD.DR SUBMITTED THAT ON THE DISPUTED AMOUNT, THE TAX EFFE CT COMES TO RS.3,41,000. THEREFORE, THE APPEAL OF THE REVENUE OUGHT TO HAVE BEEN DISPOSED OFF ON MERIT. WE HAVE HEARD SHRI MEHUIL RANPURA, THE LD.REPRESENT ATIVE FOR THE ASSESSEE. SHRI MEHUL RANPURA, THE LD.REPRESENTATIVE FOR THE A SSESSEE VERY FAIRLY CONCEDED THAT THE TAX EFFECT IS RS.3,41,000 ON THE DISPUTED ISSUE. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD.DR AND THE LD.REPRESENTATIVE FOR THE ASSESSEE. ADMITTEDLY, ON THE DISPUTED ISSUE, THE TAX EFFECT COMES TO RS.3,41,000. THEREFORE, THE APPEAL OF THE REVENUE OUGHT TO HAVE BEEN DISPOSED OFF ON MERIT. THIS TRIBUNAL DISMISSE D THE APPEAL OF THE REVENUE ON THE GROUND THAT THE TAX EFFECT INVOLVED IS LESS THAN RS.2 LAKHS. THIS IS AN MA NO.18/RJT/2011 2 APPARENT MISTAKE ON THE FACE OF RECORD. THEREFORE, IN OUR OPINION, THIS IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. A CCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 15-09-2010 STANDS RESTORED ON THE FI LE OF THIS TRIBUNAL. 4. AS PRONOUNCED IN THE OPEN COURT, THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF THE REVENUE FOR FINAL DISPOSAL ON 01-08-2011 AND NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 03-06-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 03 RD JUNE, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A)-I, RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT