The ACIT,GNR Circle, Gandhinagar V. Gujarat Ports Infrastructure Dev. Co Ltd, Gandhinagar

MA 292/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4207 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : A BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HONBLE SH RI D.C. AGRAWAL, A.M.) M.A. NO. 292/AHD/2009 (ARISING OUT OF I.T.A. NO. 932/AHD./2009 ASSESSMENT YEAR : 2005-2006 ASSTT. COMMISSIONER OF INCOME TAX, -VS.- GUJARAT PORTS INFRASTRUCTURE & DEVELOPMENT CO. LTD. GANDHINAGAR CIRCLE, GANDHINAGAR (PAN : AAACG 791 6 J) (APPLICANT) (R ESPONDENT) APPLICANT BY : SHRI C.K. MISHRA, S R. D.R. RESPONDENT BY : N O N E O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER :- BY WAY OF THIS MISCELLANEOUS APPLICATION, THE REVENUE HAS REQUESTED FOR AMENDING THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 932/AHD/2009 DATED 01.04.2009, WHEREBY THE TRIBUNAL HAS MISTAKENLY MENTIONED THE ASSESSMENT YEAR IN THE CAUSE TITLE, 2005-06, INSTEAD OF 2006-07. AFTER GOING THROU GH THE RECORDS, WE FIND THAT THERE IS A MISTAKE APPARENT F ROM RECORD AND THE CORRECT ASSESSMENT YEAR IS 2006-07 INSTEAD OF 2005-06. ACCORDINGLY IN THE CAUSE TITLE, THE ASSESSMENT YEAR SHOULD BE READ AS 2006-07 INSTEAD OF 2005-06. WE RECTIFY THIS MISTA KE. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE DEPARTMENT IS ALLOWED. THE ORDER PRONOUNCED IN THE COURT ON 22.01.2010 SD/- SD/- (D.C. AGRAWAL) (T.K. SHARMA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 / 01 / 2010 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE (2) THE RESPONDENT 3) CIT(A) CONCERNED, (4) CIT CONCERNED,(5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGISTRAR, ITAT, AHMEDABAD LAHA/SR.P.S.