M/s. J.B. & Brothers, Surat V. The Jt.CIT.,Range-5, Surat

MA 4/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0112 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 09-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA
• Assessee Lawyers: KK SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD D BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI T.R. MEENA, ACCOUNTANT MEMBER J.B. BROTHERS 2 ND FLOOR, AMBAR PALACE, OPP. LIC QUARTERS, TIMALIAWAD, NANPURA, SURAT. (APPELLANT) VS. THE JOINT COMMISSIONER OF INCOME-TAX, RANGE-5, SURAT (RESPONDENT) REVENUE BY : SRI Y.P. VERMA, SR.D.R. ASSESSEE BY : SRI K.K. SHAH, A.R. DATE OF HEARING : 05-04-2013 DATE OF PRONOUNCEMENT : 12-04-2013 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THESE MISCELLANEOUS APPLICATIONS HAVE ARISEN OUT O F THE ORDER OF THIS TRIBUNAL IN ITA NO. ITA NOS. 2471/AHD/09, 1584/AHD/ 10 & 2917/AHD/2011 DATED 26-10-2012. M.A. NOS. 04, 05 & 0 6/AHD/2013 (ARISING OUT OF ITA NOS. 2471/AHD/09,1584/AHD/ 10 & 2917/AHD/2011) A.Y.:-2006-07, 2007-08 & 20 08-09 RESPECTIVELY M.A. NOS.04,05, &06/AHD/2013 A.Y. 2006-07,2007-08 & 2008-09 PAGE NO J.B. & BROTHERS VS. JCIT 2 2. THE COMMON GROUND TAKEN BY THE ASSESSEE IN THESE M.A.S READS AS UNDER:- 1. THE ORDER DATED 26.10.2012 WAS RECEIVED ON 17.12 .2012. 2. SO FAR AS GROUND NO. 3 IS CONCERNED, THE SAME IS DISMISSED VIDE PARA 21 OF THE ORDER. THIS GROUND WAS IN RESPECT O F ALLOCATING CERTAIN EXPENSES OUT OF NON-EOU UNIT TO THE EOU UNIT. AFTE R DISCUSSION ON THIS ISSUE, IT WAS DECIDED THAT, THIS GROUND WOULD BE SET ASIDE FOR FRESH VERIFICATION. 3. THE APPELLANT URGES THAT THE ORDER MAY BE AMENDE D ACCORDINGLY. 3. AT THE TIME OF HEARING LEARNED COUNSEL FOR THE A SSESSEE FAILED TO POINT OUT ANY MISTAKE APPARENT FROM RECORD IN THE ORDER O F THE TRIBUNAL DATED 26- 10-2012, AND IF THE CONTENTION OF THE ASSESSEE IS A CCEPTED, IT WILL AMOUNT TO REVIEWING OUR ORDER. LAW IS SETTLED THAT TRIBUNAL HAS NO SUCH POWER, THEREFORE, THESE M.A.S ARE DISMISSED. 4. IN THE RESULT, THE M.A.S FILED BY THE ASSESSEE A RE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEERA) (D.K.TYAGI) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD : DATED 12/04/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# M.A. NOS.04,05, &06/AHD/2013 A.Y. 2006-07,2007-08 & 2008-09 PAGE NO J.B. & BROTHERS VS. JCIT 3 STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF TAKING DICTATION 05-04-2013 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE N.A. 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 08-04-2013 4) DATE OF CORRECTION 09-04-2013 5) DATE OF FURTHER CORRECTION XXXXX 6) DATE OF INITIAL SIGN BY MEMBERS 10-04-2013 7) ORDER UPLOADED ON 12-04-2013 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) ORDER SENT TO BENCH CLERK 12-04-2013