The ITO, Ward-5(3), Surat V. Shri Paresh Chimanlal Vankawala, Surat

MA 39/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3127 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 03-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MISHRA
• Assessee Lawyers: MITESH S MODI

Judgement Text

M.A. NO.39/AHD/2014 ARISING OUT OF I.T.A. NO.:636/AHD/2013 ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND RAJPAL YADAV JM] M.A. NO.39/AHD/2014 ARISING OUT OF I.T.A. NO.:636/AHD/2013 ASSESSMENT YEAR: 2008-09 INCOME-TAX OFFICER, WARD-5(3), SURAT. . . APPELLANT VS. PARESHBHAI CHAIMANLAL VANKAWALA, 1/2045, BARA HAZARI STREET, NANPURA, SURAT ....................RESPONDENT PAN AAKPV 5350 N APPEARANCES BY: D. C. MISHRA......FOR THE APPELLANT MITESH S. MODI ...... F OR THE RESPONDENT DATE OF CONCLUDING THE HEARING: 17.7.2015 DATE OF PRONOUNCING THE ORDER: JULY 20, 2015 O R D E R PER PRAMOD KUMAR, AM: THIS IS A RECTIFICATION PETITION FILED BY THE ASSE SSING OFFICER A MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 31/7/2013 P ASSED BY THIS TRIBUNAL. 2. THE LD. DR POINTS OUT THAT THE FOLLOWING GROUNDS OF APPEAL WERE NOT DISPOSED OF BY THE TRIBUNAL IN THE IMPUGNED ORDER : 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS .1,98,132/- MADE ON ACCOUNT OF UNEXPLAINED PURCHASES. M.A. NO.39/AHD/2014 ARISING OUT OF I.T.A. NO.:636/AHD/2013 ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION OF RS .7,10,668/- MADE ON ACCOUNT OF UNEXPLAINED DEBTORS. 3. THE LD. COUNSEL FOR THE ASSESSEE FAIRLY CONCEDES THE ISSUE AND ACCEPTS THAT THESE TWO GROUNDS OF APPEAL REMAINED TO BE DIS POSED OF IN THE ORDER PASSED BY THE TRIBUNAL. 4. IN VIEW OF THE ABOVE DISCUSSION, WE HEREBY RECAL L THE ORDER DATED 31 ST JULY, 2013 TO THE LIMITED EXTENT FOR THE PURPOSE OF DISPOSING OF THE ABOVE GROUNDS OF APPEAL. WE DIRECT THE REGISTRY TO FIX TH E CASE ON 15 TH OCTOBER, 2015. AS THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE FRESH NOTICE TO THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF JULY, 2015. SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (AC COUNTANT MEMBER) AHMEDABAD, THE 20 TH DAY OF JULY, 2015 COPIES TO: (1) THE APPELLANT (2) THE RESPON DENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD