State Bank of Saurashtra, Bhavnagar V. The Addl.CIT., Bhavnagar Range-1, Bhavnagar

MA 198/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4315 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-03-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 15-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: M K PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B BEFORE SHRI T.K.SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 26/03/2010 DRAFTED ON: 26/03/2010 MA NO.198/AHD/2009 ( ARISING OUT OF ITA NO.1514/AHD/2006) ASSESSMENT YEAR : 2003-04 STATE BANK OF SAURASHTRA HEAD OFFICE NILAMBAUG CHOWK BHAVNAGAR VS. THE ADDL.CIT SPECIAL RANGE-2 BHAVNAGAR PAN/GIR NO. : AACCS 9880 R (APPLICANT) .. (RESPONDENT) APPLICANT BY : SHRI M.K.PATEL, ADV. RESPONDENT BY: SHRI M.C.PANDIT, SR.D.R. O R D E R PER SHRI T.K.SHARMA, JUDICIAL MEMBER :- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE POINTING OUT THAT THERE WAS NO COD APPROVAL IN RESPECT OF BO TH THE APPEALS (I.E. ITA NO.1514/AHD/2006-BY ASSESSEE & ITA NO.1574/AHD/ 2006-BY REVENUE). THIS WAS SPECIFICALLY POINTED AT THE TI ME OF HEARING, BUT INADVERTENTLY THE TRIBUNAL HAS DECIDED THE APPEAL O F THE ASSESSEE ON MERITS. 2. IN VIEW OF THIS, THE LD. COUNSEL FOR THE ASSESS EE SUBMITTED THAT THE TRIBUNAL MAY AMEND ITS ORDER DATED 27/02/2009 (PASS ED IN ABOVE APPEALS) SO AS TO RECTIFY THE MISTAKE WHICH IS APP ARENT FROM THE RECORD. MA NO. 198/AHD/2009 (ARISING OUT OF ITA NO.1514/AHD/2006) STATE BANK OF SAURASHTRA VS. ADDL.CIT ASST.YEAR 2003-04 - 2 - 2. SHRI M.C. PANDIT, LEARNED DEPARTMENTAL REPRESENT ATIVE APPEARED FOR THE REVENUE FAIRLY ADMITTED THAT IN BOTH THE AP PEALS, COMMITTEE ON DISPUTE(COD) REFUSED TO ACCORD PERMISSION. 3. WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF T HE MISCELLANEOUS APPLICATION AS WELL AS PERMISSION GRANTED BY COD. WE FOUND CONSIDERABLE FORCE IN THE SUBMISSIONS MADE BY THE L D. COUNSEL FOR THE ASSESSEE. THEREFORE, PARAGRAPH NOS.2 TO 5 ARE SUBS TITUTED WITH PARAGRAPH NOS.2 & 3 AS UNDER:- 2. BOTH THE SIDES ADMITTING THAT COMMITTEE ON DISPUTE (COD) HAS NOT PERMITTED EITHER THE DEPARTMENT OR TH E ASSESSEE TO PURSUE THEIR RESPECTIVE APPEALS. THE PERMISSION TO DEPARTMENT WAS DECLINING VIDE ITEM NO .24 OF COD/22/2007 DATED 27/06/2007. THE COD WAS DECLINED VIDE ITEM NO.29 OF COD/58/2006 DATED 15/11/2006. IN VIEW OF THIS, BOTH THE APPEALS ARE DISMISSED BEING UNADMITTED. 3. RESULTANTLY, BOTH THE APPEALS ARE DISMISSED. 4. CONSEQUENTLY, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER SIGNED, DATED AND PRONOUNCED IN THE COURT ON 31/03/2010. SD/- SD/- ( N.S. SAINI ) ( T.K.SHA RMA ) ACCOUNTANT MEMBER JUDICIAL MEMBE R AHMEDABAD; DATED 31 / 03 /2010 T.C. NAIR, SR.PS MA NO. 198/AHD/2009 (ARISING OUT OF ITA NO.1514/AHD/2006) STATE BANK OF SAURASHTRA VS. ADDL.CIT ASST.YEAR 2003-04 - 3 - COPY OF THE ORDER FORWARDED TO : 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS)-XIX, AHMEDABAD 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD