Shri Chetanbhai Prahladbhai Patel, HUF, Surat V. The Income Tax Officer, Ward-9(1), Surat

MA 21/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2459 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 07-11-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 07-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V K SINGH
• Assessee Lawyers: M J SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT (AZ) AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER MA NO.21/AHD/2014 ( IN ./ I.T.A. NO.2231/AHD/2008 ) ( / ASSESSMENT YEAR : 2001-02) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF A-11, TRIKAM NAGAR SOCIETY NO.1, LAMBE HANUMAN ROAD SURAT / VS. THE INCOME TAX OFFICER WARD-9(1) SURAT ./ ./ PAN/GIR NO. : AAAHC 811B ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI M.J. SHAH A.R. / RESPONDENT BY : SHRI V.K. SINGH, SR.DR / DATE OF HEARING : 07/11/2014 !'# / DATE OF PRONOUNCEMENT : 14/11/2014 / O R D E R PER SHRI G.C.GUPTA, VICE PRESIDENT (AZ) : BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HA S REQUESTED FOR RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 17 /02/2012 PASSED IN ITA NO.2231/AHD/2008 FOR AY 2001-02. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE ORDER OF THE ASSESSMENT IN THIS CASE WAS TAKEN BY MISTAKE AS PAS SED U/S.143(3) OF THE MA NO.21/AHD/2014 (IN ITA NO.2231/AHD/2008) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF VS. ITO ASST.YEAR - 2001-02 - 2 - I.T.ACT, 1961, ALTHOUGH THE ORDER OF ASSESSMENT WA S FRAMED IN THIS CASE U/S.143(3) R.W.S.147 OF THE ACT. THE LD.COUNSEL FO R THE ASSESSEE SUBMITTED THAT A SIMILAR MISTAKE HAS CREPT IN THE S AME ORDER OF THE TRIBUNAL, I.E. DATED 17/02/2012 IN ITA NO.2232/AHD/ 2008 AND ON APPLICATION MOVED FOR RECTIFICATION BY THE REVENUE, THE TRIBUNAL HAS RECTIFIED THE MISTAKE AND RECALLED THE ORDER OF THE TRIBUNAL IN ITA NO.2232/AHD/2008 FOR AY 2004-05 AND HAS FIXED THE C ASE FOR HEARING ON ITS MERITS. 3. THE LD.DR HAS OPPOSED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THERE IS NO POWER OF T HE TRIBUNAL TO REVIEW ITS OWN ORDER AND THE MISTAKE POINTED OUT COULD NOT SAID TO BE AN ERROR APPARENT FROM THE RECORD. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT IN SI MILAR FACTS THE TRIBUNAL, ON APPLICATION MOVED BY THE REVENUE IN ITA NO.2232/ AHD/2008 FOR AY 2004-05, HAS RECALLED THE APPEAL ORDER AND RECTIFIE D THE ERROR. IN THE FACTS OF THE PRESENT CASE, WE ARE OF THE VIEW THAT THE MI STAKE AS POINTED OUT BY THE ASSESSEE IS APPARENT FROM THE RECORD. THE ASSE SSMENT ORDER IN THIS CASE WAS PASSED U/S.143(3) R.W.S.147 OF THE IT ACT, 1961. ACCORDINGLY, WE RECALL OUR ORDER PASSED IN ITA NO.2231/AHD/2008 FOR AY 2001-02 DATED 17/02/2012 AND THE REGISTRY IS DIRECTED TO FI X THIS APPEAL OF THE ASSESSEE FOR HEARING ON MERITS IN DUE COURSE. NONE OF OUR OBSERVATION IN THIS ORDER SHALL EFFECT THE MERITS OF THE APPEAL OF THE ASSESSEE FOR AY MA NO.21/AHD/2014 (IN ITA NO.2231/AHD/2008) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF VS. ITO ASST.YEAR - 2001-02 - 3 - 2001-02 IN ITA NO.2231/AHD/2008 WHICH WOULD BE DECI DED ON MERITS BY THE TRIBUNAL, AFTER HEARING BOTH THE PARTIES. WE D IRECT ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( ANIL CHATURVEDI ) ( G.C. GUPTA ) ACCOUNTANT MEMBER VICE PRESIDENT (AZ) AHMEDABAD; DATED 14/11/2014 &.., .(../ T.C. NAIR, SR. PS !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-V, SURAT 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 07.11.14 (DICTATION-PAD 6- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.11.14 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.14.11.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.11.14 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