The ITO, Ward-4(2), Baroda V. M/S Ruturaj Housing P Ltd, Baroda

MA 411/AHD/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4327 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1995-1996
• Appeal Filed On: 25-11-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M C PANDIT
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES B , AHMEDABAD BEFORE S/ SHRI N.S.SAINI, A.M , & SHRI MAHAVIR SINGH, J.M. M.A.NO.411/AHD/2009 (ARISING OUT ITA NO.745 /AHD/1999 ASST.YEAR.1996-97 DATE OF HEARING:12.3.10 DRAFTED:12.3.10 DCIT, CENTRAL CIRCLE-2, BARODA VS. M/S. RITURAJ HOUSING PVT. LTD., 302/SAILJA CAPITAL, R.C.P. (I) LTD., BARODA PAN NO. NOT FOUND (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHR I M.C. PANDIT, DR RESPONDENT BY: NON E ORDER PER MAHAVIR SINGH, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA), THE REVENUE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.745/AHD/1999 DATED 30-12-2005. 2. AT THE OUTSET, IT IS NOTICED FROM THE REVENUES LETTER DATED 10-12-2009 THAT THERE WAS A SETTLEMENT PETITION AND THIS MA OF THE REVENUE IS WITHOUT ANY BASIS AND THE RELEVANT LETTER, WHICH READS AS UNDER:- OFFICE OF THE INCOME TAX OFFICER WARD-4(2), ROOM NO.407, 4 TH FLOOR, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA 390007 PH. NO.2337126 *********************** ******************** NO.BRD/ITO/WD-4(2)/RUTUR AJ/09-10. DTL 10-12-2009 ************************* ****************** TO: THE REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, 3 RD & 4 TH FLOOR, ABHINAV ARCADE, NR.KOTHAWALA, PRITAMNAGAR, ELLISBRIDGE, AHMEDABAD, 38006 SIR, SUB:- RE-ASSESSMENT PROCEEDINGS IN THE CASE OF RU TURAJ 2 HOUSING LT.LTD. KHANPU R, SEVASI, BARODA A.Y. 1996-97 TO 1998-99 ------------------------ ------------------------------------ IN THIS CASE THERE WAS SOME CONFUSION IN CARRYING O UT THE DIRECTION ISSUED BY YOUR HONOUR VIDE ORDER ITA NOS.3519 AND 3520/AHD/2002 FO R A.Y. 1996-97 TO 1998-99. THEREFORE, REFERENCE WAS MADE BEFORE YOU VIDE LETTE R DATED 25-11-2009 SEEKING DIRECTIONS IN THIS CASE. NOW THIS OFFICE HAS OBTAIN ED THE COPY OF SETTLEMENT ORDER DATED 24-4-2003 FROM THE ASSESSEE IN THE GROUP CASE AS RE FERRED IN YOUR HONOURS ORDER. THEREFORE, THE MATER IS NOW SETTLED AT THIS STAGE A ND THE DIRECTIONS ISSUED BY YOU VIDE ORDER NO. ITA NO.3519 * 3520/AHD/2000 FOR AY 1996-9 7 TO 98-99 IS BEING CARRIED OUT AS EARLY AS POSSIBLE AS IT IS A TIME BARRING MATTER AN D TO BE COMPLETED BY 31-12-2009. THEREFORE, IT IS REQUESTED THAT THE LETTER DATED 25 -11-2009 MAY KINDLY BE TREATED AS FILED. SD/- S.PONNAN (S. PONNAN) INCOME TAX OFFICER WARD-4(2), BARODA. COPY TO:- 1. THE ADDL.CIT, RANGE-4, BARODA. ITO WD-4(2), BARODA IN VIEW OF THE ABOVE, WE DISMISS THE MA OF THE REVE NUE. 3. IN THE RESULT, REVENUES MA IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/03/2010. SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE :12/03/2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-IV, BARODA 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER, /TRUE COPY/ DR / AR, ITAT, AHMEDABAD