Sugam Construction Pvt. Ltd., Ahmedabad V. The ACIT., (OSD), Circle-8, Ahmedabad

MA 318/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6837 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NO: 318/AHD/2017 (IN ITA NO. 968/AHD/2013) (ASSESSMENT YEAR: 2009-10) M/S. SUGAM CONSTRUCTION PVT. LTD., 4TH FLOOR, ARUN COMPLEX, OPP. C.U. SHAH COLLEGE, ASHRAM ROAD, AHMEDABAD V/S ACIT (OSD), CIRCLE-8, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AACCS 6759H APPELLANT BY : SHRI P. M. MEHTA, A.R. RESPONDENT BY : SHRI LALIT P. JAIN , SR. D.R . ( )/ ORDER DATE OF HEARING : 07 -12-201 8 DATE OF PRONOUNCEMENT : 01 -01-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E BENCH AND ASSESSEES CONTENTION IS THAT CERTAIN ARGUMENTS OF THE LD. A.R . HAVE NOT BEEN CONSIDERED. M.A. NO 318/ AHD/2017 . A.Y. 2009-10 2 2.WE HAVE GONE THROUGH RELEVANT RECORD AND IMPUGNED ORDER DATED 08.09.2017 OF THE ITAT, WE DO NOT FIND ANY ERROR IN THE ORDER PASSED BY THE ITAT IN THE CASE OF VOLKART BROTHERS AND OTHERS. THE HONBLE SU PREME COURT HAS HELD THAT MISTAKE APPARENT ON RECORD MUST BE AN OBVIOUS AND PATENT MISTAKE AND NOT SOMETHING WHICH CAN BE ESTABLISHED BY A LONG DR AWN PROCESS OF REASONING ON POINTS ON WHICH THERE MAY BE CONCEIVABLY TWO OPI NION. A DECISION OF DEBATABLE POINT OF LAW IS NOT MISTAKE APPARENT FROM THE RECORD. 3. IN VIEW OF ABOVE AFORESAID JUDGMENT OF THE SUPRE ME COURT, WE DISMISSED THIS MISCELLANEOUS APPLICATION FILED ON BEHALF OF T HE ASSESSEE. 4. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 01 - 01- 2019 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 01/01/2019 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD