The ITO, Ward-3(4), Surat V. Nimesh N.Shroff, Surat

MA 211/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7901 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2000-2001
• Appeal Filed On: 01-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR SRDR
• Assessee Lawyers: HARDIK VORA A R

Judgement Text

, , , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH B AHMEDABAD BEFORE SHRI D.K.TYAGI, JUDICIAL MEMBER AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER (MISC. APPLICATION) NO.211 /AHD/2011 (ARISING OUT ITA NO.1692/AHD/2009 ) / // / ASSESSMENT YEAR:2001-02 INCOME TAX OFFICER, WARD-3(4), SURAT / V/S . NIMESH N SHROFF, 403, SANDHYA DARSHAN APPT. OPP. BHULKA BHAVAN, SURAT PAN NO.BRTPS0050F (ORIGINAL RESPONDENT) (APPELLANT) .. (ORIGINAL APPELLANT) (RESPONDENT) ! /BY APPELLANT SHRI RAHUL KUMAR, SR-DR '# ! /BY RESPONDENT SHRI HARDIK VORA, AR !$% &'( /DATE OF HEARING 20-04-2012 )* &'( /DATE OF PRONOUNCEMENT 20-04-2012 + + + + / // / ORDER PER D.K.TYAGI, JUDICIAL MEMBER:- BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE REVENUE HAS REQUESTED FOR RECTIFYING THE ORDER PASSED BY THE TR IBUNAL IN ITA NO.1692/AHD/2009 DATED 25-08-2011. 2. AT THE TIME OF HEARING LD. SR-DR POINTED OUT THA T IN THE ORDER THE HEADER FRONT THE ASST. YEAR 2000-01 HAS BEEN MENTI ONED INSTEAD OF 2001-02. THIS BEING A MISTAKE APPARENT FROM THE RECORD MAY B E RECTIFIED. MA NO.211/AHD/2011 A.Y. 2001-02 ITO WD-3(4) SRT V. NIMESH N SHROFF PAGE 2 3. AFTER HEARING LD. COUNSEL FOR THE ASSESSE E WHO DID NOT OBJECT TO THIS SUBMISSION MADE BY LD. DR AND PERUSING THE RECORD W E FIND THAT THERE IS A MISTAKE APPARENT IN THE HEADER FRONT OF THIS ORDE R AND RECTIFY THE SAME BY HOLDING THAT IN THE HEADER FRONT ASST. YEAR SHOUL D BE READ AS ASST. YEAR 2001-02 INSTEAD OF ASST. YEAR 2000-01. 4. IN THE RESULT, MA FILED BY REVENUE IS ALLOWED AS IN DICATED ABOVE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREIN ABOVE AT CAPTION PAGE. SD/- SD/- (A.K.GARODIA) (D.K.TYAGI) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP ,-.- 20/04/2012 + + + + '& '& '& '& 4& 4& 4& 4& / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. '# / RESPONDENT 3. !-- & $7 / CONCERNED CIT 4. $7- / CIT (A) 5. 9: '& , , / DR, ITAT, AHMEDABAD 6. :< => / GUARD FILE. BY ORDER/ + !, /TRUE COPY/ ?/! -@ ,