Shri Kamdar Education Trust, RAJKOT-GUJARAT V. The Income Tax Officer, Ward 2(2), RAJKOT-GUJARAT

MA 38/RJT/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6257 (ITAT-RAJKOT)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 24-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: M P SARDA
• Section: 260A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A NO.38/RJT/2009 (ARISING OUT OF I.T.A. NO.602/RJT/2009) (ASSESSMENT YEAR 2005-06) SHRI KAMDAR EDUCATION TRUST VS THE ITO WD 2(2) VINOD 2, KARANPARA RAJKOT RAJKOT PAN : AAATK4099H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI MP SARDA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT, AM THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEDN STATED TO BE ARISING OUT OF ORDER DATED 19-07-2010 PASSED IN ITA NO.602/RJT/2009 FOR THE ASSESSMENT YEAR 2005-06. 2. IT IS POINTED OUT IN THE MISCELLANEOUS APPLICATI ON THAT THE MAIN ISSUE INVOLVED IN GROUND NO.2 OF THE APPEAL FOR ASSESSMEN T YEAR 2005-06 WAS RELATED TO NON GRANTING OF EXEMPTION U/S 11. THE A PPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2003-04 INVOLVING SIMILAR ISSUE WAS DECIDED AGAINST THE ASSESSEE BY THE TRIBUNAL. THE ASSESSEE FILED AN APPEAL U/S 260A BEFORE THE JURISDICTIONAL HIGH COURT WHICH HAS BEEN ADMITTED ON 29-09- 2008. IT IS SUBMITTED IN THE MISCELLANEOUS APPLICA TION THAT THE ASSESSEE FILED A DECLARATION IN FORM NO.8 U/S 158(A) FOR AVO IDING REPETITIVE APPEAL BEFORE THE TRIBUNAL ON 26-03-2000. THE ITAT HAS DE CIDED THE APPEAL MA NO.38/RJT/2009 2 WITHOUT CONSIDERING THAT FORM. IT HAS ALSO BEEN PO INTED OUT THAT GROUNDS NO.3 TO 7 OF THE APPEALS WERE NOT DECIDED BY THE IT AT. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES. WE NOTICE THAT FORM NO.8 FILED BY THE ASSESSEE IS ON R ECORD (INWARD NO.106 DATED 26-03-2010). IT APPEARS THAT DUE TO OVERSIGH T THIS FORM HAS NOT BEEN CONSIDERED. IT HAS ALSO BEEN NOTICED THAT THE GROU NDS NO.3 TO 7 ARE CONSEQUENTIAL TO THE MAIN GROUND WHICH WERE ALSO NO T DECIDED. UNDER SUCH CIRCUMSTANCES WE FIND THAT THERE IS A MISTAKE APPARENT FROM THE RECORD AND SECTION 254(2) IS CLEARLY APPLICABLE. W E ACCORDINGLY RECALL THE ORDER DATED 19-07-2010 PASSED BY THE TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN ITA NO.602/RJT/2009 FOR FRESH HEA RING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25- 03-201 1. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 25 TH MARCH, 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-III, RAJKOT 4. THE CIT-II, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT