Shri Patel Manharbhai Manibhai, Nadiad V. The CIT-II, Baroda

MA 185/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1338 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-01-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 11-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA SRDR
• Assessee Lawyers: S P BHATT

Judgement Text

, , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER 1. MA NO.185/AHD/2013 - AY 2000-01 ( IN #./ IN I.T.A. NO.633/AHD/2012 AY 2000-01) 2. MA NO.186/AHD/2013 - AY 2001-02 ( IN #./ IN I.T.A. NO.632/AHD/2012 AY 2001-02) 1. PATEL MANHARBHAI MANIBHAI NR.BBHIVENDI TERRACE PIJ, TAL.NADIAD PIN 387 230 (PAN : ADUPP 2313 C) 2. PATEL BHARATBHAI CHATURBHAI LALA PASSA, PIJ, TAL.NADIAD, PIN- 387 230 (PAN :ADDPP 1519 P) / VS. 1. COMMISSIONER OF INCOME TAX-II RACE COURSE CIRCLE BARODA- 390 007 2. COMMISSIONER OF INCOME TAX-II RACE COURSE CIRCLE BARODA- 390 007 ( APPLICANTS ) .. ( ()*+ / RESPONDENT ) ASSESSEE (S)BY : SHRI S.P. BHATT, AR REVENUE BY : SHRI O.P. BATHEJA, SR.DR $', - & / / / / DATE OF HEARING : 17/1/2014 ./0 - & / DATE OF PRONOUNCEMENT : 24/01/2014 1 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THESE MISCELLANEOUS APPLICATIONS FILED BY THE DIFF ERENT ASSESSEES DATED 11/10/2013. THESE ARE THE SECOND MISCELLANEOUS APP LICATIONS FILED BY THE ASSESSEES. EARLIER, THE MISCELLANEOUS APPLICATION NOS.223/AHD/2012 FOR AY 2000-01 IN THE CASE OF PATEL MANHARBHAI MANIBHAI A ND 222/AHD/2012 IN THE CASE OF PATEL BHARATBHAI CHATURBHAI FOR AY 2001-02 HAVE BEEN FILED ON MA NOS.185/AHD/2013 (IN ITA NO.633/AHD/2012- AY 2000-01)AND MA NOS.186/AHD/2013 (IN ITA NO.632/AHD/2012- AY 2001-02) - 2 - 22/11/2012 AND THE SAME WERE DISMISSED BY THE TRIBU NAL (ITAT D BENCH AHMEDABAD) VIDE ORDER DATED 25/07/2013. 2. FROM THE APPLICATION FILED BY THE ASSESSEE(S), IT APPEARS THAT A PRAYER HAS BEEN MADE WHICH IS NOT MAINTAINABLE. THE ASSESSEE HAS NOT POINTED OUT ANY DEFECT OR INFIRMING IN THE ORDER PASSED BY THE TRIB UNAL DATED 25/07/2013(SUPRA). 2.1. THE LD.SR.DR HAS OPPOSED THE MISCELLANEOUS APP LICATION(S) AND SUBMITTED THAT MISCELLANEOUS APPLICATION AGAINST TH E ORDER PASSED IN MISCELLANEOUS APPLICATION IS NOT MAINTAINABLE. HE RELIED ON THE DECISION OF HONBLE ALLAHABAD HIGH COURT RENDERED IN THE CASE O F CIT VS. KAMAL BHAI ISMILJI REPORTED AT (2007) 288 ITR 297(ALL). 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL AVAILABLE ON RECORD. AFTER HEARING THE RESPECTIVE PARTIES, ADM ITTEDLY, THE EARLIER MISCELLANEOUS APPLICATION(S) AGAINST THE COMMON ORD ER DATED 11/05/2012 PASSED IN ITA NOS.633 & 632/AHD/2012 FOR AYS 2000-0 1 & 2001-02 RESPECTIVELY WAS DISMISSED, THEREFORE SECOND APPLI CATION IS NOT MAINTAINABLE. THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESS EE ARE HEREBY DISMISSED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 24/01/2014 4.., '.../ T.C. NAIR, SR. PS MA NOS.185/AHD/2013 (IN ITA NO.633/AHD/2012- AY 2000-01)AND MA NOS.186/AHD/2013 (IN ITA NO.632/AHD/2012- AY 2001-02) - 3 - 1 - (&5 650& 1 - (&5 650& 1 - (&5 650& 1 - (&5 650&/ COPY OF THE ORDER FORWARDED TO : 1. *+ / THE APPLICANTS. 2. ()*+ / THE RESPONDENT. 3. ## & $7 / CONCERNED CIT 4. $7() / THE CIT(A)-II, BARODA 5. 5'%8 (& , , / DR, ITAT, AHMEDABAD 6. 89 :, / GUARD FILE. 1$ 1$ 1$ 1$ / BY ORDER, )5& (& //TRUE COPY// ; ;; ;/ // / #< #< #< #< ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 17.1.14(DICTATION-PAD 3-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20.1.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.24.1.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.1.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER