M/S Camphar & Allied Products Ltd, Baroda V. The Addl Cit (Asstt) Sr-1, Baroda

MA 341/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4181 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1997-1998
• Appeal Filed On: 07-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: G N SHAH

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES C, AHM EDABAD BEFORE S/SHRI MAHAVIR SINGH, J.M.& SH RI A.N.PAHUJA, A.M, M.A.NO.341/AHD/2009 (ARISING OUT ITA NO.1731- 1735/AHD/2001 & ITA NO.3740- 3741/AHD/2003 ASST. YEARS:1992-93 TO 1997-98 & 2000-01 & 2001-02 CAMPHOR ALLIED PRODUCTS LTD. PLOT NO.3, GIDC ESTATE, NANDESARI, BARODA, PAN NO.AAACC8746K VS. ACIT,CIRCLE-4, 1 ST FLOOR, NAVJEEVAN BUILDING, B/H GUJARAT VIDHYAPITH, ASHRAM ROAD, AHMEDABAD (APPELLANT) (RESPONDENT) (ORIGINAL RESPONDENT) (ORIGINAL APPELLANT) APPELLANT BY : SHRI G.N.SHAH, AR RESPONDENT BY: SHRI M.C.PANDIT, SR. DR ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS BROUGHT TO THE NOTICE OF THE BENCH THAT THERE IS A MISTAKE IN PARA-54 OF THE ORDER AS THE CIT(A) HAS NOT CONFIRMED THE ADDITION BUT HE HAS AL LOWED THE CLAIM OF THE ASSESSEE BY FOLLOWING ASSESSEES OWN CASE FOR ASSES SMENT YEAR 1996-97 PASSED BY THE CIT(A) IN ITA NOS.1731-1735/AHD/2001 & ITA NO.3740- 3741/AHD/2003 DATED 16-05-2008. 2. WE FIND THAT THE TRIBUNAL HAS DISMISSED THE REVE NUES APPEAL BY STATING THAT REVENUE SHOULD NOT HAVE BEEN AGGRIEVED AS THE ADDITION HAS BEEN CONFIRMED AND THIS BEING A MISTAKE APPARENT FROM TH E RECORD, WE RECTIFY BUT ALSO DECIDE THIS ISSUE IN FAVOUR OF THE ASSESSEE AS CIT( A) HAS FOLLOWED ASSESSEES 2 OWN CASE FOR ASSESSMENT YEAR 1996-97. ACCORDINGLY, WE DISMISS THIS ISSUE OF THE REVENUES APPEAL TO THAT EFFECT THE MISTAKE IS RECT IFIED. 3. THE NEXT MISTAKE POINTED OUT BY THE ASSESSEE IS THAT IN PARA-46 INSTEAD OF DISMISSING THE REVENUES APPEAL, DECLARED AS ALLOW ED. WE FIND THAT THIS BEING A MISTAKE APPARENT FROM RECORD, WE RECTIFY THE ORDE R AND PARA-46 MAY BE READ AS UNDER:- IN THE RESULT THIS ISSUE OF THE REVENUES APPEAL IS DISMISSED. ACCORDINGLY, THIS MA OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/01/2010 . SD/- SD/- (A.N. PAHUJA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 22/01/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-VI, AHMEDABAD 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD