The Sarvodaya Co. Op. Credit Soc. Ltd., Mahisagar V. The Income Tax Officer, Lunawada, Vadodara

MA 262/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3370 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 04-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NISHITH SHAH
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE SARVODAYA CO - OP CREDIT SOCIETY LTD. AT & POST PARAMA, TAL: LUNAWADA, DIST. MAHISAGAR - 389230 PAN: AAAAT2867M (APPELLANT) VS THE IT O , LUNAWADA (RESPONDENT) REVENUE BY : SHRI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: SHRI NISHITH SHAH , A.R. DATE OF HEARING : 0 5 - 04 - 2 019 DATE OF PRONOUNCEMENT : 24 - 04 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE AGAINST TH E ORDER OF THE T RIBUNAL VIDE ITA NOS. 3142/AHD/2016 & 96/AHD/2017 DATED 10 - 05 - 2018 . 2. THE ASSESSEE HAS CONTENDED THAT THROUGH OVERSIGHT ITS GROUND OF APPEAL NO. 5 PERTAINING TO ALLOW A BILIT Y OF DEDUCTION U/S. 80P(2)(D) OF THE ACT M.A. NO. 262 /AHD/2018 (IN I T A NO . 96 / A HD/20 17 ) A SSESSMENT YEAR 2013 - 14 M.A. NO. 262 /AHD/2018 ( I.T.A NO. 96 /AHD/20 17) A.Y. 2013 - 14 PAGE NO THE SARVODAYA CO - OP CREDIT SOCIETY LTD. VS. IT O 2 IN RESPECT OF INTEREST EARNED FROM INVESTMENT MADE IN CO - OPERATIVE BANK AND SOCIETY REMAINED TO BE ADJUDICATED WHILE PASSING ORDER OF THE ITAT VIDE ITA NO. 3142/AHD/2 016 AND 96/AHD/2017 PASSED ON 10 TH MAY, 2018 3. WE HAVE HEARD THE RIVAL CONTENTIONS. WITH THE ASSISTANCE OF LD. REPRESENTATIVES , WE HAVE GONE THROUGH THE RECORD AND NOTICED THAT AFORESAID GROUND ON. 5 OF THE APPEAL WAS NOT ADJUDICATED INADVERTENTLY , THER EFORE , WE ALLOW THE MISCELLANEOUS APPLICATION OF THE ASSESSE E TO THE EXTENT OF FRESH ADJUDICATION OF AFORESAID GROUND NO. 5 OF THE ASSESSEE. THEREFORE , THE REGISTRY IS DIRECTED TO LIST THE CASE FOR FRESH HEARING ON 24/07/2019 TO ITS ORIGINAL NUMBER FOR ADJ UDICATING THE GROUN D NO. 5 OF THE ASSESSEE FILED. NO FRESH NOTICE WILL BE ISSUED TO THE PARTIES AS THE FRESH DATE OF HEARING HAS BEEN COMMUNICATED IN THE OPEN COURT 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSE IS ALLOWED SUBJECT TO THE TERM S AND CONDITIONS AS MENTIONED ABOVE. ORDER PR ONOUNCED IN THE OPEN C OURT ON 24 - 04 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 24 /04 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. M.A. NO. 262 /AHD/2018 ( I.T.A NO. 96 /AHD/20 17) A.Y. 2013 - 14 PAGE NO THE SARVODAYA CO - OP CREDIT SOCIETY LTD. VS. IT O 3 BY ORDER/ , / ,