Het Graphics, Ahmedabad V. The Income tax Officer, TDS-3, Ahmedabad

MA 256/AHD/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7668 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-03-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 29-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA

Judgement Text

-1- IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'D' BEFORE SHRI D K TYAGI - JM AND SHRI A MOHAN ALANKAMONY - AM M A NO.256/AHD/2010 [ARISING OUT OF ITA NO.4451/AHD/2007] (ASSESSMENT YEAR:-2006-07) M/S HET GRAPHICS, 4, NARAYAN CHAMBERS, NEHRU BRIDGE CORNER, ASHRAM ROAD, AHMEDABAD V/S THE INCOME-TAX OFFICER, TDS-3, TDS RANGE, AHMEDABAD PAN: AHMH 01652 A [APPLICANT] [ORIGINAL APPELLANT] [RESPONDENT] [ORIGINAL RESPONDENT] APPLICANT BY :- SHRI S N DIVATIA, AR RESPONDENT BY:- SHRI VINOD TANWANI, SR. DR DATE OF HEARING:- 02-03-2012 DATE OF PRONOUNCEMENT:- 02-03-2012 O R D E R PER D K TYAGI (JM) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE HAS REQUESTED FOR RECALLING OF THE ORDER D ATED 08-01- 2010 PASSED BY THE ITAT AHMEDABAD BENCH-D IN ITA.NO.4451/AHD/2007 FOR THE ASSESSMENT YEAR 2006-0 7. 2 THE ONLY MISTAKE POINTED OUT BY THE ASSESSEE IS T HAT GROUND NO.3 RELATING TO QUANTUM OF TDS LIABILITY U/S 201 & 201(1A) OF THE ACT, TAKEN BY THE ASSESSEE AT THE TIME OF HEARI NG OF THE APPEAL, HAS NOT BEEN ADJUDICATED. THE ASSESSEE, THE REFORE, REQUESTED THAT THE ORDER OF THE TRIBUNAL BE RECALLE D TO ADJUDICATE GROUND NO.3. THE LEARNED DR DID NOT OBJECT TO THIS PRAYER OF THE 2 ASSESSEE. THEREFORE, THE ORDER DATED 08-01-2010 IN THE ABOVE APPEAL IS RECALLED TO THIS EXTENT FOR THE PURPOSE O F DECIDING GROUND NO.3 ONLY. 3 IN THE RESULT, THE MISCELLANEOUS APPLICATION IS A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT TODAY ON 02-03-2 012 SD/- SD/- (A MOHAN ALANKAMONY) ACCOUNTANT MEMBER (D K TYAGI) JUDICIAL MEMBER DATE : 02-03-2012 COPY OF THE ORDER FORWARDED TO: 1. M/S HET GRAPHICS, 4, NARAYAN CHAMBERS, NEHRU BRI DGE CORNER, ASHRAM ROAD, AHMEDABAD 2. THE INCOME-TAX OFFICER, TDS-3, TDS RANGE, AHMEDA BAD 3. CIT CONCERNED 4. CIT(A)-X, AHMEDABAD 5. DR, ITAT, AHMEDABAD BENCH-D, AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT, AHMEDABAD