The ACIT, Patan Circle, Patan V. Agriculture Produce Mkt. Committee, Visnagar

MA 309/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4595 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 08-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M C PANDIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' BEFORE SHRI T.K. SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.309/AHD/2009 (ARISING OUT OF ITA NO.566/AHD/2007) ASSESSMENT YEAR :-2003-2004 THE ASSTT. CIT, PATAN CIRCLE, PATAN V/S AGRICULTURE PRODUCE MKT. COMMITTEE, MARKET YARD, VISNAGAR. PAN NO.AAAAT 5794 R [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI M.C.PANDIT SR. D.R. RESPONDENT BY:- NONE O R D E R THIS IS A MISCELLANEOUS APPLICATION FILED BY THE R EVENUE AGAINST THE ORDER OF THE TRIBUNAL, AHMEDABAD B BE NCH, DATED 08.08.2009 PASSED IN ITA NO.566/AHD/2007. 2. IN THE MISCELLANEOUS APPLICATION, THE REVENUE HA S POINTED OUT THAT THE COLUMN OF ASSESSMENT YEAR IN THE CAPTION O F THE ORDER HAS BEEN LEFT BLANK. THE APPEAL RELATES TO ASSESSMENT Y EAR 2003-04 AND THEREFORE, THE MISTAKE IN NOT MENTIONING THE ASSESS MENT YEAR OF THE APPEAL SHOULD BE RECTIFIED BY PASSING NECESSARY ORD ER. 3. WE HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD , AND FIND THAT IN THE APPEAL MEMO IN FORM-36, THE REVENUE HAS STAT ED THE ASSESSMENT YEAR FOR WHICH THE APPEAL IS FILED AS 20 03-04. IN THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APP EALS) AS WELL AS THE LEARNED ASSESSING OFFICER THE ASSESSMENT YEA R IS MENTIONED AS 2003-04. WE THEREFORE, RECTIFY THE MISTAKE IN TH E CAPTION OF THE -2- ASSESSMENT ORDER OF NOT MENTIONING THE ASSESSMENT Y EAR. THE ASSESSMENT YEAR IN THE SAID ORDER SHOULD READ AS 20 03-04. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON THIS 16 TH DAY OF APRIL,2010 SD/- SD/- (T.K.SHARMA) JUDICIAL MEMBER DATE: ON THIS 16 TH DAY OF APRIL,2010. (N S SAINI) ACCOUNTANT MEMBER PARAS# COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 16.04.2010 --------------- 2. DRAFT PLACED BEFORE AUTHORITY 16.04.2010 ----- -------------- 3. DRAFT PROPOSED & PLACED 16.04.2010 ----------- -------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 16.04.2010 --------- ---------- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 16.04.2010 ------ -------------- 6. KEPT FOR PRONOUNCEMENT ON 16.04.2010 ------- ------------- 7. FILE SENT TO THE BENCH CLERK 16.04.2010 ------ -------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------