The ACIT, Circle-2, JAMNAGAR V. Shri Dudabhai Hajibhai Odedara (HUF), PORBANDAR

MA 29/RJT/2010

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 7338 (ITAT-RAJKOT)
• Duration Of Justice: 10 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-12-2010
• Assessment Year: 1998-1999
• Appeal Filed On: 04-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO.29 & 30/RJT/2010 (ARISING OUT OF ITA NO.278 & 279/RJT/2007) (ASSESSMENT YEARS 1998-99 & 1999-2000) THE ACIT, CIR.2 VS SHRI DUDABHAI HAJABHAI ODEDARA JAMNAGAR (HUF) , KHODIYA COLONY BEHIND KAMLA BAUG CHHAYA PLOT, PORBANDAR PAN : AANHS0010H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AVINASH KUMAR RESPONDENT BY: NONE O R D E R A.L. GEHLOT : THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE REVENUE. THE ASSESSEE SOUGHT ADJOURNMENT WHICH HAS BEEN REJE CTED AND PROCEEDED TO DISPOSE OF THE MISCELLANEOUS APPLICATI ONS ON MERIT. 2. IT HAS BEEN POINTED OUT BY THE REVENUE THAT AT P ARAGRAPH 9 OF THE ITAT ORDER DATED 28-03-2008 IT HAS BEEN MENTIONED IN THE HANDS OF DUDABHAI H. ODEDARA INSTEAD OF IN THE HANDS OF DU DABHAI H ODEDARA, HUF. THE LD.DR SUBMITTED THAT THE WORD HUF IS MIS SING IN THE ORDER. 3. AFTER PERUSAL OF RECORD WE FIND THAT IF ONE READ THE ENTIRE PARAGRAPH IN THE HANDS OF DUDABHAI H ODEDARA IS IN RESPECT OF IN THE HANDS OF DUDABHAI H ODEDARA, HUF. HOWEVER, FOR THE PURPOSE OF CLARITY WE MENTION THAT THE SECOND LAST LINE OF PARAGRAPH 9 MA Y BE READ AS IN THE HANDS OF DUDABHAI H ODEDARA, HUF INSTEAD OF IN TH E HANDS OF DUDABHAI MA NO.29 & 30/RJT/2007 2 H ODEDARA. SINCE THIS IS A COMMON ORDER, THE CORR ECTION APPLIES TO BOTH THE MISCELLANEOUS APPLICATIONS. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE REVENUE ARE ALLOWED, AS INDICATED ABOVE. . ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010 SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 31 ST DECEMBER, 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A), JAMNAGAR 4. THE CIT, JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT