Shri Shriniwas R.Desai, Ahmedabad V. The ACIT.,(OSD),Circle-10, Ahmedabad

MA 212/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9765 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 02-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Assessee Lawyers: S N DIVETIA

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ # ## #. .. .% $% % $% % $% % $%, , , , &' ( &' ( &' ( &' ( & & & & ' ' ' ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER) MA NO.212/AHD/2012 IN ITA NO.1245/AHD/2010 [ASSTT.YEAR : 2007-2008] SHRI SHRINIWAS R. DESAI 20, GOLDEN TULIP BUNGLOW B/H, SHREAYS FOUNDATION AMBAWADI, AHMEDABAD. /VS. ACIT (OSD) CIR.10, AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ./ 0 1 &/ ASSESSEE BY : SHRI S.N.DIVETIA ( 0 1 &/ REVENUE BY : SHRI RAHUL KUMAR, SR.DR 3 0 /4'/ DATE OF HEARING : 4 TH JANUARY, 2013 5%6 0 /4'/ DATE OF PRONOUNCEMENT : 04-01-2013 &7 / O R D E R PER G.C. GUPTA, VICE-PRESIDENT: BY THIS MISC. APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECTIFI CATION OF THE ORDER OF THE TRIBUNAL DATED 7.9.2012 IN ITA NO.1245/AHD/2010 FOR A.Y.2007- 2008. MA NO.212/AHD/2012 -2 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT IN PARA-4 OF THE TRIBUNAL ORDER DATED 7.9.2012 THE DATE OF MOVIN G OF THE ASSESSEE TO THE NEW HOUSE MENTIONED AS SEPTEMBER, 2006, WA S WRONGLY RECORDED, WHICH SHOULD HAVE BEEN RECORDED AS SEPTEM BER, 2007. HE SUBMITTED THAT THE ASSESSEE HAS SUBMITTED IN HIS RE PLY DATED 16.11.2009 SUBMITTED TO THE AO, A COPY OF WHICH HAS BEEN FILED IN THE COMPILATION BEFORE THE TRIBUNAL AT PAGE NO.39, THAT THE PROPERTY WAS PURCHASED IN MAY, 2006 AND THE ASSESSEE HAS SHIFTED TO HIS RESIDENTIAL PROPERTY IN SEPTEMBER, 2007. HE REFERRED TO THE CO NFIRMATION LETTER DATED 22.7.2006 OF M/S.SPACE MANAGEMENT, WHICH SHOW S THAT LICENCE- FEE FOR THE PERIOD 1.8.2006 TO 30.6.2007 WAS PAID B Y THE ASSESSEE. HE REFERRED TO CERTAIN SOME OTHER EVIDENCES IN SUPPORT OF THE CASE OF THE ASSESSEE. THE LEARNED COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THESE ASPECTS OF THE CASE WERE LOST SIGHT OF BY THE TRIBU NAL AT THE TIME OF DECIDING THE ISSUE. HE REQUESTED FOR RECALL OF WHO LE ORDER OF THE TRIBUNAL FOR FRESH DECISION IN ACCORDANCE WITH THE LAW. THE LEARNED DR RELIED ON THE ORDER OF THE AO. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND HAVE PE RUSED THE ORDER OF THE TRIBUNAL AND CONTENTS OF THE MISC. APP LICATION FILED BY THE ASSESSEE. WE FIND THAT THERE IS A MISTAKE APPARENT FROM THE RECORD IN NOT REFERRING TO VARIOUS EVIDENCES RELIED UPON BY T HE ASSESSEE IN SUPPORT OF ITS CASE THAT THE HOUSE WAS MADE INHABIT ABLE FROM SEPTEMBER, 2007. ACCORDINGLY, WE HOLD THAT IT SHAL L BE IN THE INTEREST OF JUSTICE TO RECALL THE ORDER OF THE TRIBUNAL DATE D 7.9.2012 IN ITA NO.1245/AHD/2010 FOR A.Y.2007-2008 WITH DIRECTION T O REGISTRY TO RE- FIX THE SAME IN DUE COURSE FOR HEARING BEFORE THE R EGULAR BENCH. WE MAKE IT CLEAR THAT NONE OF OUR OBSERVATION HEREINAB OVE SHALL AFFECT THE MA NO.212/AHD/2012 -3 DECISION OF THE TRIBUNAL TO BE TAKEN ON MERITS AFTE R HEARING BOTH THE PARTIES. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( #.% $% /A.MOHAN ALANKAMONY) &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT