Shri Pranjaybhai Niranjanbhai Mehta, Surat V. Income Tax Officer, Ward-5(3), Surat

MA 40/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4634 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-09-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M J SHAH
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA NO. 40/AHD/2016 IN ITA NO.1612/AHD/2011 / ASSESSMENT YEAR: 2007-08 SHRI PRANJAYBHAI NIRANJANBHAI MEHTA, C/O. MEHTA BOOK DEPOT, SAIFEE MOHOLLA, TOWER ROAD, SURAT PAN : ACHPM 1079 N VS INCOME TAX OFFICER, WARD 5(3), SURAT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI M.J. SHAH, AR REVENUE BY : SHRI SANJAY KUMAR, SR DR / DATE OF HEARING : 02/09/2016 / DATE OF PRONOUNCEMENT: 11/03/2016 CORRIGENDUM PRONOUNCED ON : 02/09/2016 C O R R I G E N D U M THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE T RIBUNAL DATED 11TH MARCH 2016 IN ITA NO. 1612/AHD/2011 FOR AY 200 7-08. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE POIN TED OUT THAT AN APPARENT ERROR HAS CREPT IN THE ORDER OF THE TRIBUN AL DATED 11.03.2016. IT IS PLEADED IN THE APPLICATION THAT THE APPEAL OF THE REVENUE WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT ON 11.03.2016 AND AT THAT POINT OF TIME, THE LD. COUNSEL FOR THE ASSESSEE WAS REPRESENTING ANOTHER CASE BEFORE ANOTHER BENCH OF T HE ITAT. THEREFORE, HE DEPUTED THE CASE TO A PROXY COUNSEL A ND, DUE TO THIS OCCURRENCE, THE ATTENDANCE OF THE LD. COUNSEL COULD NOT BE MARKED IN THE ORDER AND IN SUPPORT OF HIS CONTENTIONS, LD. COUNSEL FOR THE CORRIGENDUM IN ITA NO.1612/AHD/2011 BY MA NO.40/AHD/2016, AY 2007- 08 - 2 - ASSESSEE HAS ALSO FILED AN AFFIDAVIT. AFTER GOING T HROUGH THE MISCELLANEOUS APPLICATION AND AFFIDAVIT, WE ARE SAT ISFIED THAT THE NAME OF LD. COUNSEL FOR THE ASSESSEE OUGHT TO BE MA RKED IN THE ORDER. THEREFORE, A CORRIGENDUM IS PASSED TO THAT E FFECT AND THE APPEARANCE FOR THE ASSESSEE, IN THE FIRST PAGE OF O RDER, IS NOW RECTIFIED AS UNDER: RESPONDENT BY : SHRI MANISH J. SHAH, ADVOCATE 3. TO THIS LIMITED EXTENT OF RECORDING APPEARANCE F OR THE ASSESSEE, THE ORDER IS RECTIFIED AS ABOVE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISPOSED OF AS NARRATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND SEPTEMBER 2016. SD/- SD/- (S.S. GODARA) JUDICIAL MEMBER (ANIL CHATURVEDI) ACCOUNTANT MEMBER AHMEDABAD; DATED 02/09/2016 *BIJU T, PS !'#$#%! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A), 5. !' , $ , / DR, ITAT, AHMEDABAD 6. '()* / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD