The ITO, Ward-2(4), Ahmedabad V. Abhishek Trade Exports, Ahmedabad

MA 33/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4574 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1995-1996
• Appeal Filed On: 17-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JAVERI SRDR
• Assessee Lawyers: P M MEHTA

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES B, AHMEDABAD BEFORE S/ SHRI MAHAVIR SINGH , JUDICIAL MEMBER, & SH RI D.C.AGARWAL , ACCOUNTANT MEMBER M.A.NO.33/AHD/2010 (ARISING OUT ITA NO.623/AHD/2004 ASSESSMENT YEAR: 1995-96 DATE OF HEARING: 14.5.10 DRAFTED: 14.5.10 INCOME-TAX OFFICER, AHMEDABAD, WARD-2(1), AHMEDABAD VS. M/S. ABHISHEK TRADE EXPORT, BUNGLOW NO.2, NR. TEXTILE TRADER BANK, MITHAKHALI IX ROAD, NAVRANGPURA, AHMEDABAD PAN NO. NOT FOUND (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : DR.JAYANT JAVERI, SR-DR RESPONDENT BY: SHRI P.M.MEHTA, AR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE REVENUE HAS REQUESTED FOR RECTIFYING THE MISTAKE IN THE TITLE O F TRIBUNALS ORDER IN ITA NO.623/AHD/2004 DATED 11-09-2009. 2. WE FIND THAT THE REVENUE IN FORM NO.36 HAS MENTI ONED THE RESPONDENTS NAME AS ABHISHEK TRADE CORPORATION AND NOT ABHISHEK TRADE EXPORTS AS CLAIMED BY THE REVENUE. AFTER GOING THROUGH THE OR DERS OF THE LOWER AUTHORITIES, WE FIND THAT THE CORRECT NAME IS ABHISHEK TRADE EXPORTS AND ACCORDINGLY, IN OUR ORDER WE SUBSTITUTE THE NAME OF ASSESSEE IN CAU SE TITLE AS ABHISHEK TRADE EXPORTS AND RECTIFY THE MISTAKE MADE BY REVENUE. 2 3. ACCORDINGLY THE NAME OF THE ASSESSEE IN CAUSE TI TLE BE READ AS ABHISHEK TRADE EXPORTS. 4. IN THE RESULT, REVENUES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/05/2010. ( D.C.AGARWAL ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 14/05/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-XXI, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD