Mansi Builders Pvt. Ltd., Ahmedabad V. The ACIT.,Cent.Circle-1(1), Ahmedabad

MA 366/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4597 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 26-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C
• Assessee Lawyers: PAMIL H SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'C' BEFORE SHRI T.K. SHARMA, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.366/AHD/2009 (ARISING OUT OF ITA NO.1056/AHD/2009) ASSESSMENT YEAR 1996-1997 MANSI BUILDERS, VIKASH CHAMBERS, OPP. UNIVERSITY HOSTEL, NR. DADA SAHEB NA PAGLA, NAVRANGPURA, AHMEDABAD. V/S ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CENT. CIRCLE-1(1), 3 RD FLOOR, AAYAKAR BHAVAN, ASHRAM ROAD, AHMEDABAD. PAN NO.AAACM 0084 F [APPELLANT] [RESPONDENT] APPELLANT BY :- SHRI PAMIL H. SHAH RESPONDENT BY:- SHRI M.C.PANDIT SR. D.R. O R D E R THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL, AHMEDABAD C BE NCH, DATED 18.09.2009 PASSED IN ITA NO.1056/AHD/2009. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE H AS POINTED OUT THAT THE ASSESSMENT YEAR HAS BEEN WRONGLY STATED AS 1998-99 IN THE CAPTION AS WELL AS IN FIRST PARA OF THE ORDER WHERE AS THE CORRECT ASSESSMENT YEAR IS 1996-97. 3. WE HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD , AND FIND THAT IN THE APPEAL MEMO IN FORM-36, THE ASSESSEE HAS STA TED THE ASSESSMENT YEAR FOR WHICH THE APPEAL IS FILED AS 19 96-97. 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 1996-97. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS ALSO AGREED WITH THE SUBMISSION OF THE ASSESSEE THAT THE ASSESSMENT YEAR -2- HAS BEEN WRONGLY MENTIONED AS 1998-99 IN PLACE OF 1 996-97. WE THEREFORE, RECTIFY THE ASSESSMENT YEAR MENTIONED IN THE CAPTION OF THE APPEAL AS WELL AS IN THE FIRST PARA OF THE ORDE R AND THE SAME SHOULD READ AS ASSESSMENT YEAR 1996-97 IN PLACE OF ASSESSMENT YEAR 1998-99. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE 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 ---------------- --- ------------------