Dr. Jagdishchandra M.Taparia, Ahmedabad V. The Income tax Officer,Ward-9(3), Ahmedabad

MA 28/AHD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7892 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 06-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD A BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBE R M.A. NO.28/AHD/2012(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.2989/AHD/2009) (A.Y. 2006-07 JAGDISHCHANDRA M TRIPARIA MEHTA LODHA & CO. CHARTERED ACCOUNTANTS, 105, SAKAR 1, ASHRAM ROAD, AHMEDABAD-380 009 APPELLANT VS. THE INCOME TAX OFFICER WARD-9(3) AHMEDABAD RESPONDENT APPELLANT BY :SHRI P.D. SHAH, A.R. RESPONDENT BY :SHRI RAHUL KR. SR. D.R. ---------------- DATE OF HEARING : 04.05.2012 DATE OF PRONOUNCEMENT : 11.05.2012 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER THIS M.A. HAS BEEN FILED BY THE ASSESSEE FOR RECALL ING THE ORDER DATED 30.06.2011. 2. AT THE TIME OF HEARING LD. COUNSEL OF THE ASSES SEE SUBMITTED THAT HONBLE TRIBUNAL, WHILE DECIDING GROUND NO.2, HAS NOT TAKEN INTO CONSIDERATION THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE DURING THE APPELLATE PROCEEDING. HE, THEREFORE, PRAYED THAT T HE ORDER OF THE TRIBUNAL MAY KINDLY BE RECALLED TO THE EXTENT OF GROUND NO. 2. ON THE OTHER HAND, LD. D.R. SUBMITTED THAT THIS SUBMISSION OF THE ASSE SSEE DOES NOT POINT OUT M.A. NO.28/AHD/2012(BY ASSESSEE) (ARISING OUT OF I.T.A. NO.2989/AHD/2009) (A.Y. 2006-07 2 ANY APPARENT MISTAKE FROM THE RECORD IN THE ORDER O F THE TRIBUNAL DATED 30.06.2011 AND THEREFORE THIS M.A. DESERVES TO BE D ISMISSED. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT WHILE DECIDING GROUND NO.2 OF THE ASSESSEE IN RESPECT OF ADDITION OF RS.1,55,234/- INADVERTENTLY WE HAVE NOT TAKEN INTO ACCOUNT THE WRITTEN SUBMISSIONS FILED BY THE ASSESSEE IN THIS RESPECT A ND THEREFORE, A MISTAKE APPARENT FROM RECORD HAS APPEARED IN OUR ORDER DATE D 30.06.2011. TO RECTIFY THE SAME THE ORDER DATED 30.06.2011 IS HERE BY RECALLED TO THE LIMITED EXTENT OF GROUND NO.2 ONLY. 4. IN THE RESULT, THIS M.A. STANDS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON /05/2012 SD/- SD/- (A.K. GARODIA) ( D.K. TYAGI) ACCOUNTANT MEMBER JU DICIAL MEMBER TRUE COPY N.K. CHAUDHARY, SR. P.S. - 11 /05/2012 / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. !' / CONCERNED CIT 4. !' - / CIT (A) 5. #$% , & , / DR, ITAT, AHMEDABAD 6. %'( )* / GUARD FILE. BY ORDER/ , + / , & ,