Gujarat State Electricity Corporation Ltd., Baroda V. The Dy. CIT, Circle-1(1), Baroda

MA 33/AHD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3354 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 21-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO. 33 /AHD/201 5 (IN ITA NO. 1823 /AHD/20 10 ) A SSESSMENT Y EAR : 200 6 - 07 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH , AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM ] M.A. NO. 33 /AHD/201 5 (IN ITA NO. 1823 / AHD / 2 0 10 ) ASSESSMENT YEAR: 200 6 - 07 GUJARAT STATE ELECTRICITY CORPORATION LTD., ....... .. . ... .. APPELLANT SARADAR PATEL VIDYUT BHAVAN, RACE COURWE ROAD, BARODA. [PAN: A AACG 6864 F ] VS. DEPUTY COMMISSIONER OF INCOME TAX, .... ........ .... .. .. .. .... .. RESPONDENT CIRCLE - 1(1), BARODA . APPEARANCES BY: M.J. SHAH FOR THE A PPELLANT VIJAY SHINDE F OR THE RE SPONDENT DATE OF CONCLUDING THE HEARING : AUGUST 21 ST , 201 5 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 15 TH , 2015 C O R R I G E N D U M PER PRAMOD KUMAR AM : IN THE ORDER DATED 13.03.2015 IN ITA NO.1823/AHD/2010 PASSED BY D BENCH OF THIS TRIB UNAL, A TYPOGRAPHICAL ERROR HAS BEEN CREPT IN THE LAST SENTENCE OF PARAGRAPH NO.25 WHEREIN WHILE DISMISSING THE GROUND OF APPEAL OF THE REVENUE, IT HAS BEEN WRONGLY MENTIONED AS ASSESSEE INSTEAD OF REVENUE . THEREFORE, THIS CORRIGENDUM IS BEING ISSUED TO REMOVE TH E ABOVE MISTAKE AND THE LAST SENTENCE OF PARAGRAPH NO.25 OF THE SAID ORDER SHOULD BE READ AS UNDER : - MA NO. 33 /AHD/201 5 (IN ITA NO. 1823 /AHD/20 10 ) A SSESSMENT Y EAR : 200 6 - 07 PAGE 2 OF 2 THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF THE HON BLE GUJARAT HIGH COURT IN THE CASE OF GUJARAT NARMADA VALLEY FERTILIZERS LTD. (SUP RA), WE CONFIRM THE ORDER OF THE CIT(A) AND DISMISS THE GROUND OF APPEAL OF THE REVENUE . SD/ - SD/ - RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD , THE 15 TH DAY OF SE PTEMBER , 201 5 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD