J.P. Infrastructure Pvt. Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax (OSD)-1, Ahmedabad

MA 215/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5273 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 16-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BIREN SHAH
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) M.A. NO: 215/AHD/2016 (IN ITA NO. 1760/AHD/2012 & C.O. NO. 159/AHD/12) (ASSESSMENT YEAR: 2007-08) J.P. INFRASTRUCTURE PVT. LTD, ISCON HOUSE, B/H. CITY BANK, C.G. ROAD, AHMEDABAD V/S DCIT (OSD)-I, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AABCJ4936C APPELLANT BY : SHRI BIREN SHAH, A.R. RESPONDENT BY : SHRI PRASOON KABRA, SR. D.R. ( )/ ORDER DATE OF HEARING : 17 -02-201 7 DATE OF PRONOUNCEMENT : 23 -02-2017 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS D IRECTED AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 1760/AHD/2012 AND C.O. N O. 159/AHD/2012 DATED 18.11.2016. M.A. NO. 215 /AHD/2016 . A.Y.2007-08 2 2. IT HAS BEEN BROUGHT TO OUR NOTICE THAT WHILE DECIDI NG THE CROSS OBJECTION, THE BENCH HAS ENTERTAINED THE ADDITIONAL GROUND BY WHICH THE ASSESSEE HAS CHALLENGED THE VERY JURISDICTION OF THE ASSESSING O FFICER IN ISSUING NOTICE U/S. 148 OF THE ACT. IT IS SAY OF THE LD. COUNSEL T HAT THE BENCH WAS PLEASED IN QUASHING THE NOTICE ISSUED U/S. 148 OF THE ACT THER EBY QUASHING THE ASSESSMENT ORDER. HOWEVER, WE FIND THAT WHILE QUASH ING THE ASSESSMENT ORDER ITSELF, INADVERTENTLY AND DUE TO TYPOGRAPHICA L ERROR THE BENCH HAS MENTIONED AS THE CROSS OBJECTION FILED BY THE ASSES SEE IS ALSO DISMISSED. 3. IN OUR CONSIDERED OPINION, THIS TYPOGRAPHICAL MISTA KE IS APPARENT FROM THE RECORD AND THE SAME IS RECTIFIED BY MODIFYING THE R ELEVANT FINDINGS AS UNDER:- IN THE RESULT, THE CROSS OBJECTION FILED BY THE AS SESSEE IS ALLOWED. 4. SINCE, WE HAVE QUASHED THE ASSESSMENT ORDER; WE DO NOT FIND IT NECESSARY TO DWELL INTO THE MERITS OF THE CASE; M.A. IS ALLOW ED. ORDER PRONOUNCED IN OPEN COURT ON 23 - 02- 20 17 SD/- SD/- (S.S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER TRUE COPY ACCOUNTANT MEMBER AHMEDABAD: DATED 23/02/2017 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD.