The Bhuj Merc.Co.Op.Bank Ltd., Ahmedabad V. The Jt.CIT.,Range-10, Ahmedabad

MA 183/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6839 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 14-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 183/AHD/2018 (IN ITA NO. 2784/AHD/2012) (ASSESSMENT YEAR: 2009-10) THE BHUJ MERCANTILE CO. OP. BANK LTD. MITHAKHALI SIX ROAD, MITHAKHALI, AHMEDABAD V/S THE JT. CIT, RANGE-10, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAABT0110C APPELLANT BY : SHRI S. N. DIVETIA, A.R. RESPONDENT BY : SHRI S. K.DEV , SR. D.R. ( )/ ORDER DATE OF HEARING : 16 -11-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED ON BE HALF OF THE ASSESSEE. THE CONTENTION OF THE ASSESSEE IS THAT ITAT IN ITS ORDE R ON 22.12.2017 IN ITA NO. 2784/AHD/2012 FOR ASSESSMENT YEAR 2009-10. ASSESSEE TOOK FOUND GROUNDS M.A. NO 183/ AHD/2018 . A.Y. 2009-10 2 OUT OF FOUR GROUNDS ONE GROUND WAS DECIDED PERTAINI NG TO ADDITION OF RS. 53,80,768/- WHEREAS REMAINING THREE GROUNDS:(I) DIS ALLOWANCE OF SALES PROMOTION EXP. RS. 22,28,882/-(II) DISALLOWANCE OF OVERDUE INTEREST RS. 8,00,165/- AND (III) STAFF RECURRING PROVISION OF RS. 5,50,000/- HAVE NOT BEEN DECIDED. 2.IT SEEMS TO BE AN APPARENT ERROR OF THE BENCH, TH EREFORE, WE ALLOW THE M.A FILED BY THE ASSESSEE. 3.NOW THESE FOLLOWING GROUNDS TO BE DECIDED BY THE ITAT. 4.IN THE RESULT, MISCELLANEOUS APPLICATIONS IS ALLO WED AND REGISTRY IS DIRECTED TO LIST THE MATTERS ON 30/01/2019 AND NO NOTICE WILL B E SENT TO THE CONCERNED PARTIES. 5.IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01- 01- 2019 SD/- SD/- (PRAMOD KUMAR) (MAHAVIR PRASAD) VICE PRESIDENT TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER