Ito, wARD-3(3)(7), Ahmedabad V. Shri Kantibhai Revabhai Prajapati , Ahmedabad

MA 4/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 2233 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 02-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) M.A. NO: 04/AHD/2019 (IN IT(SS)A NO. 375/AHD/2014) (ASSESSMENT YEAR: 2006-07) I.T.O., WARD-3(3)(7), AHMEDABAD V/S SHREE KANTIBHAI REVABHAI PRAJAPATI 11, REVABHAI SHOPPPING CENTER, VASTRAL ROAD, ODHAV, AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AGAPP3413E APPELLANT BY : SHRI JAMES KURIAN, SR. D. R. RESPONDENT BY : SHRI PARIN SHAH, A.R. ( )/ ORDER DATE OF HEARING : 15 -03-201 9 DATE OF PRONOUNCEMENT : 28-03-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. BY VIRTUE OF THIS MISCELLANEOUS APPLICATION FILED B Y THE REVENUE U/S 254(2) OF THE ACT AND FOLLOWING SUBMISSION HAS BEEN MADE IN T HE MISC. APPLICATION: 4.1 IN THE CASE OF THE ASSESSEE, FINAL HEARING IN T HE 'B' BENCH OF TRIBUNAL WAS CONCLUDED ON 19/06/2018. ON THE DATE OF FINAL HEARI NG, CASE RECORDS OF THE ASSESSEE WAS PRODUCED BEFORE THE BENCH IN WHICH LET TER OF DISCLOSURE GIVEN BY THE M.A. NO 04AH D/2019 . A.Y. 2006-07 2 ASSESSEE FOR THE A.Y.2006-2007 WAS SHOWN TO THE HON 'BLE MEMBER OF THE BENCH AND ALSO SHOWN TO THE COUNSEL OF THE ASSESSEE, SHRI SAURABH SOPARKAR IN THE COURT. AFTER LOOKING TO THE LETTER OF DISCLOSURE, T HE HON'BLE MEMBER DIRECTED TO FILE THE WRITTEN SUBMISSION ALONG WITH THE SUPPORTI NG DOCUMENTS. ACCORDINGLY, THE WRITTEN SUBMISSION ALONG WITH THE ENCLOSURES OF THE SHOW CAUSE ISSUED BY THE A.O. DATED 11/10/2013 AND THE SUBSEQUENT REPLY OF T HE ASSESSEE WAS FILED BEFORE THE BENCH ON 21/06/2018. HOWEVER, WHILE PASSING THE ORDER HON'BLE IT AT HAS NOT CONSIDERED THE WRITTEN SUBMISSION FILED AND HAS NOT MENTIONED THAT THE RECORD WAS SHOWN TO THE BENCH DURING APPELLATE PROC EEDINGS. IN VIEW OF THE ABOVE FACTS, THE MISCELLANEOUS APPLICATION IS BEING FILED TO DRAW KIND ATTENTION OF THE HON'BLE MEMBER OF THE BENCH IN THE ABOVE MATTER THEREBY RAISING GROUNDS OF APPEAL AS ATTACHED WITH THIS PROPOSAL. 2. WE HAVE GONE THROUGH THE ORDER AND ALSO CONSIDE RED THE MISC. APPLICATION FILED BY REVENUE WHEREIN REVENUE CONTENTION IS THAT IT IS FILED THE WRITTEN SUBMISSION ALONG WITH SUPPORTING DOCUMENTS BUT SAME WERE NOT CONSIDERED. 3. BEFORE DICTATING THE ORDER WRITTEN SUBMISSION FI LED BY THE REVENUE AS WELL AS BY THE ASSESSEE WERE DULY CONSIDERED BUT WE DID NOT FIND ANYTHING NEW IN THE WRITTEN SUBMISSION FILED BY THE REVENUE AND EVERY A SPECT OF THE ISSUE WAS DISCUSSED IN THE ASSESSMENT ORDER AND THE ORDER OF THE LD. CIT(A) AND NOTHING NEW MATERIAL WAS AVAILABLE IN THE WRITTEN SUBMISSIO N OF THE REVENUE. THEREFORE, WE DO NOT FIND ANY MERIT IN THE MISC. APPLICATION F IELD BY THE REVENUE AND THERE IS NO APPARENT MISTAKE IN THE ORDER PASSED BY US ON 07/09/2008. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE R EVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 28 - 03 - 2019 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JU DICIAL MEMBER AHMEDABAD: DATED 28 /03/2019