Shri Gulambhai Alibhai Patel, Surat V. The ITO, Ward-2(3), Surat

MA 30/SRT/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9001 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RASESH SHAH
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA No. 30/SRT/2022 [Arising in ITA Nos. 2856/AHD/2014] Assessment Year: (2011-12) (Physical Court Hearing) Shri Gulambhai Alibhai Patel Prop. of M/s Gulambhai Alibhai Patel, 16-17,New Sardar Market, Dumbhal Patia, Surat-394210 Vs. Income Tax Officer, Ward-2(3), Room No.118, 1 st Floor, Aayakar Bhavan, Majura Gate, Surat-395001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AEZPP 9802 N (Applicant) (Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by Shri Rasesh Shah, C.A राजèव कȧ ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 16-09-2022 उɮघोषणा कȧ तारȣख /Date of Pronouncement 03-11-2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Applications (M.A), the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short ‘the Act’) has crept in the order of the Tribunal dated 28.07.2021. 2. At the outset, Ld. Counsel for the assessee stated that it was the appeal of Revenue and the Revenue has mislead the fact in ground No.3 raised by it, therefore the order of the Tribunal may be-recalled. 3. On the other hand, Ld. Sr.DR for the Revenue submitted that there is no mis-representation done by the Revenue. Apart from this, Ld.Sr-DR for the Revenue also stated that the Tribunal has passed the order on merits by Page | 2 MA No.30/SRT/2022 (a/o ITA No.2856/AHD/2014) Sh. Gulambhai A Patel narrating all the facts and the case law applicable to facts, therefore there is no apparent mistake in the order passed by the Tribunal. 4. We have heard both the parties and perused the materials available on record. We note that Tribunal has adjudicated all the grounds raised by the Revenue. At the time of hearing the Ld. Counsel for the assessee did not point out whether ground No.3 raised by the Revenue contains any defect or mis- representation, in fact the assessee accepted the Ground No.3 raised by the Revenue. Therefore on this factual position, we note that there is no mistake apparent from the record. Hence, Miscellaneous Application filed by the assessee is dismissed. 5. In the result, Miscellaneous Application filed by the assessee is dismissed. Order is pronounced in the open court on 03/11/2022 by placing the result on the Notice Board. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER स ू रत/Surat Ǒदनांक/ Date: 03/11/2022 Dkp Outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat