KB Brahamputra Consortium Ltd. (JV), New Delhi V. Addl. CIT, New Delhi

MA 262/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8021 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 24-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: R P MALL S

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI T.S. KAPOOR MISC.APPLI. NO. 262(DEL)2011 (IN ITA NO. 1954(DEL)2009) ASSESSMENT YEAR: 2006-07 M/S. K.B. BRAHAMPUTRA CONSORTUM LTD. ADDL.CO MMISSIONER OF I. TAX, A-7, MAHIPALPUR, NEW DELHI. V. R ANGE 39, NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY: S/SHRI SALIL AGGARWAL & R.P. MALL, ADVOCATES RESPONDENT BY: SHRI R.S. NEGI, SR . DR ORDER PER A.D. JAIN, J.M . THE ASSESSEES APPEAL IN ITA NO. 1954(DEL)2009 FOR THE ASSESSMENT YEAR 2006-07 WAS DISMISSED VIDE OUR ORDE R DATED 24.9.2010. 2. IN THE PRESENT APPLICATION, THE ASSESSEE HAS CON TENDED THAT THE CASE LAWS CITED, I.E., ITO V. ORIENTAL STRUCTURAL ENGINE ERS PVT. LTD. AND M/S. GAMMON INDIA, ITA NO. 3058(DEL)2007 FOR THE ASSESSM ENT YEAR 2004-05, DECIDED BY E BENCH OF THE TRIBUNAL, A COPY WHEREO F HAD BEEN FILED, HAS NOT BEEN CONSIDERED WHILE DISMISSING THE ASSESSEES APPEAL. MA 262(DEL)2011 2 3. A PERUSAL OF OUR AFORESAID ORDER SHOWS THE CONTE NTION OF THE ASSESSEE TO BE CORRECT. ORIENTAL STRUCTURAL ENGINEERS PVT. LTD. (SUPRA) AND M/S. GAMMON INDIA (SUPRA), DO NOT FIND ANY MENTION, MUC H LESS CONSIDERATION IN OUR ORDER (SUPRA). 4. THEREFORE, AN INADVERTENT MISTAKE HAS BEEN CREPT INTO OUR ORDER DATED 24.9.2010 IS RECALLED. THE APPEAL SHALL NOW BE RE HEARD WITH REFERENCE TO ORIENTAL STRUCTURAL ENGINEERS PVT. LTD. (SUPRA) A ND M/S. GAMMON INDIA (SUPRA), ON 5.7.2012, A DATE ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. SINCE THE DATE HAS BEEN ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE SHALL ISSUE. 5. IN THE RESULT, THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.04.2012. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27.04.2012. *RM COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER ASSISTANT REGISTRAR