M/s. Amisha Developers Ltd., Surendranagar V. The Joint Commissioner of Income Tax, Surendranagar Circle, Surendranagar

MA 26/RJT/2012

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5639 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 07-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR SR DR

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] JKTDKSV U;K;IHB] JKTDKSVA VK;DJ VIHYH; VF/KDJ.K] JKTDKSV U;K;IHB] JKTDKSVA VK;DJ VIHYH; VF/KDJ.K] JKTDKSV U;K;IHB] JKTDKSVA VK;DJ VIHYH; VF/KDJ.K] JKTDKSV U;K;IHB] JKTDKSVA IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] , EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM , BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI, MANISH BORAD, ACCOUNTANT MEMBER MA NO.26/RJT/2012 (ITA NO.336/RJT/2011) (ASSESSMENT YEAR :2008-09) M/S. AMISHA DEVELOPERS LTD. TANKI CHOWK, OPP: CLOTH MARKET, SURENDRANAGAR - 363001 / VS. JCIT SURENDRANAGAR CIRCLE, SURENDRANAGAR ./ ./ PAN/GIR NO. : AADCA 8408 J ( !' / APPELLANT ) .. ( #' / RESPONDENT ) !' $ / APPELLANT BY : SHRI KALPESH DOSHI, AR #' % $ / RESPONDENT BY : SHRI AVINASH KUMAR, SR. DR & '( % )* / DATE OF HEARING 17/05/2017 +,-. % )* / DATE OF PRONOUNCEMENT 17/05/2017 / / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION, THE APPELLANT/A SSESSEE HAS REQUESTED FOR RECALLING THE ORDER DATED 08/06/2012 PASSED BY THE ITAT, RAJKOT BENCH IN ITA NO. 336/RJT/2011 FOR ASSESSMENT YEAR (A.Y.) 2008-09. MA NO.26/RJT/2012(IN ITA NO.336/RJT/2011) M/S. AMISHA DEVELOPERS LTD VS. JCIT A.Y. 2008-09 - 2 - 2. WE HAVE HEARD THE PARTIES. 3. LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CA SE AS WELL AS ASSESSEES REQUEST SEEKING FOR ADJOURNMENT OF THE C ASE, WE CONSIDER THE REQUEST MADE BY ASSESSEE. ACCORDINGLY, RECALL THE O RDER OF THE ITAT, RAJKOT BENCH, PASSED IN ITA NO.336/RJT/2011 DATED 0 8/06/2012 (SUPRA) AND DIRECT THE REGISTRY TO FIX THE HEARING OF THE A SSESSEES APPEAL ON 03/07/2017 . BOTH PARTIES WERE INFORMED IN E-COURT AND THE NOT ICE OF HEARING WAS DISPENSED WITH THE CONSENT OF BOTH PART IES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 17/05/2017 SD/- SD/- EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EKUHK CKSJM EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN EGKOHJ IZLKN YS[KK LNL; U;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; YS[KK LNL; U ;KF;D LNL; ( MANISH BORAD ) (MAHAVIR PRASA D) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17/05/2017 PRITI YADAV, SR. PS MA NO.26/RJT/2012(IN ITA NO.336/RJT/2011) M/S. AMISHA DEVELOPERS LTD VS. JCIT A.Y. 2008-09 - 3 - / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #' / THE RESPONDENT. 3. 012) & 3) / CONCERNED CIT 4. & 3) ( !) / THE CIT(A)-RAJKOT. 5. 678 )'12 , !* 12. , 0 / DR, ITAT, AHMEDABAD 6. 89 :( / GUARD FILE. / BY ORDER, #6!) ) //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !' #, / ITAT, AHMEDABAD TRUE COPY TRUE COPY 1. DATE OF DICTATION .. 17/05/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 18/05/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT . 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 17/05/2017 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