Shri Dharamrajbhai B.Wala, Ahmedabad V. Income Tax Officer, Ahmedabad

MA 39/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4613 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 19-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 11-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI S. S. GODARA, JUDICIAL MEMBER) M.A. NO: 39/AHD/2016 (IN ITANO. 1638/AHD/2012) (ASSESSMENT YEAR: 2007-08) ITO, WARD-7(2), AHMEDABAD V/S SHRI DHARMRAJBHAI B. WALA A-3, PURSHOTTAM BUNGLOWS, NR. GURUDWARA, THALTEJ, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AAPPW2589P APPELLANT BY : SHRI SATISH SOLANKI, SR. D .R. RESPONDENT BY : SHRI ANIL KSHATRIYA, A.R. ( )/ ORDER DATE OF HEARING : 19 -08-201 6 DATE OF PRONOUNCEMENT : 19 -08-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS A RISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 1638/AHD/2012 PERT AINING TO A.Y. 2007-08 DATED 11.03.2016. M.A NO 39/AHD/2016 ( IN ITA NO.1638/A/12) . A.Y. 2007-08 2 2. THE LD. COUNSEL BROUGHT TO THE NOTICE OF THE BENCH THE MISTAKE, WHICH IS APPARENT FROM RECORD AND WHICH IS AT PARA 8 OF T HE ORDER OF THE TRIBUNAL AND READS AS UNDER:- 8. IN OUR CONSIDERED OPINION, THE ASSESSEE HAS SUC CESSFULLY DISCHARGED THE ONUS CAST UPON HIM U/S. 68 OF THE AC T. WE, THEREFORE, DO NOT FIND ANY REASON TO INTERFERE WITH THE FINDINGS OF THE LD. CIT(A). APPEAL FILED BY THE REVENUE IS ACCO RDINGLY ALLOWED. 3. WHILE DISMISSING THE APPEAL OF THE REVENUE INADVERT ENTLY THE TRIBUNAL HAS MENTIONED ALLOWED. 4. WE HAVE GONE THROUGH THE RELEVANT PART OF THE ORDER OF THE TRIBUNAL. WE FIND FORCE IN THE CONTENTION OF THE LD. COUNSEL; THE MISTAKE IS A TYPOGRAPHICAL MISTAKE AND DESERVES TO BE RECTIFIED. WE, ACCORDINGLY, RECTIFY PARA 8 OF THE ORDER AS FOLLOWS:- 8. IN OUR CONSIDERED OPINION, THE ASSESSEE HAS SUC CESSFULLY DISCHARGED THE ONUS CAST UPON HIM U/S. 68 OF THE AC T. WE, THEREFORE, DO NOT FIND ANY REASON TO INTERFERE WITH THE FINDINGS OF THE LD. CIT(A). APPEAL FILED BY THE REVENUE IS ACCO RDINGLY DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ACC ORDINGLY ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 19 - 08- 20 16. SD/- SD/- (S. S. GODARA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: TRUE COPY