The DCIT, Circle-4, Surat V. Shri Kalpeshbhai K.atel, Surat

MA 29/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0410 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 18-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD ( BEFORE SHRI D. K. TYAGI, JM AND SHRI ANIL CHATURVED I, AM) MISC. APPLICATION NO.29/AHD/2013 (IN IT A NO. 67/AHD/20009 AY 2005-06) THE A. C. I. T., CIRCLE-2, AAYAKAR BHAVAN, MAJURA GATE, SURATE VS SHRI KALPESHBHAI KANTILAL PATEL, AMANNA BUNGLOW, MAHADEV NAGAR, MAJURA GATE, SURAT P. A. NO. ABCPP 9335 L (APPLICANT) (RESPONDENT) APPLICANT BY SHRI Y. P. VERMA, SR. D. R. RESPONDENT BY NONE DATE OF HEARING: 17-05-2013 DATE OF PRONOUNCEMENT:07-06-2013 O R D E R PER D. K. TYAGI: THIS IS REVENUES MISC. APPLICATION REQUESTING RECTIFICATION OF MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.67/AHD/2009 DATED 28-09-2 012. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF HEARING DESPITE THE FACT THAT NOTICE FOR TODAYS HEARING WA S SENT TO HIM. SO, WE PROCEEDED TO DECIDE THE MISC. APPLICATION AFTER HEARING THE LEARNED DR. 3. AFTER HEARING THE LEARNED DR AND PERUSAL OF THE RECORDS, WE FIND THAT WHILE ADJUDICATING GROUND NO. I OF THE AP PEAL WHICH RELATES TO WHETHER SERVICES CHARGES RECEIPTS ARE INCOME FROM HOUSE PROPERTY OR INCOME FROM OTHER SOURCES AND WHETHER DEDUCTIO N U/S 24 OF THE M. A. NO.29/AHD/2013 (IN ITA NO.67/AHD/2009- A.Y. 2 005-06) THE ACIT, CIR-2, SURAT VS KALPESH KNTIBHAI PATEL 2 ACT IS ALLOWABLE ON THE SAME, THE TRIBUNAL HAD ALLO WED THIS GROUND BY RELYING ON ITS OWN ORDER IN THE ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2006-07 IN ITA NO.2008/AHD/2009 DATED 13-04-20 12. THE TRIBUNAL HAS STATED THAT THIS ISSUE STANDS COVERED IN FAVOUR OF THE ASSESSEE AND AGAINST THE REVENUE VIDE ITS ORDER DAT ED 13-04-2012 FOR ASSESSMENT YEAR 2006-07. HOWEVER, ON PERUSAL OF THE TRIBUNALS ORDER FOR ASSESSMENT YEAR 2006-07, IT IS SEEN THAT THE TRIBUNAL HAS DISMISSED THE ASSESSEES APPEAL BY HOLDING THAT THE SERVICE CHARGES RECEIVED FROM THE TENANTS OF VARIOUS PROPERTIES ARE NOT INCOME FROM HOUSE PROPERTY, BUT THIS SHOULD BE TREATED AS INCOM E FROM OTHER SOURCES AND DEDUCTION U/S 24 IS NOT ALLOWABLE ON TH E SAME. THUS, A MISTAKE APPARENT FROM RECORD HAS CREPT IN OUR ORDER DATED 28-09-2012 PASSED IN ITA NO.67/AHD/2009 FOR THE ASS ESSMENT YEAR 2005-06 AND THE SAME IS HEREBY RECTIFIED BY REPLAC ING THE WORD DISMISSED IN PLACE OF ALLOWED IN THE LAST LINE OF PARA 4, WHICH WILL NOW BE READ AS UNDER:- FOLLOWING THE ABOVE, THIS GROUND OF THE ASSESSEE IS DISMISSED ACCORDINGLY, FIRST FOUR LINES OF PARA 4 OF THE SAID ORDER WILL ALSO NOW BE READ AS UNDER: - 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD WE FIND THAT THE ISSUE IS NOW COVERED IN FAVOUR OF THE REVENUE AND AGAINST THE ASSESSEE BY THE DECISION OF THE TRIBUNA L IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2006-07 IN ITA NO.2008/AHD/2009 WHEREIN FOLLOWING WAS HELD:- M. A. NO.29/AHD/2013 (IN ITA NO.67/AHD/2009- A.Y. 2 005-06) THE ACIT, CIR-2, SURAT VS KALPESH KNTIBHAI PATEL 3 4. IN THE RESULT, THE MISC. APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-06-2013 SD/- SD/- (ANIL CHATURVEDI) ACCOUNTANT MEMBER (D. K. TYAGI) JUDICIAL MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: DIRECT ON COMPUTER 23-05-20 13 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 24-05-2013 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: