THE ITO, Ward-1(3), Surat V. M/S. JAYBHARAT LUMBAR PVT LTD, Surat

MA 418/AHD/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6277 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 14-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL , AM) M. A. NO.418/AHD/2009 (IN IT (SS)A NO.239/AHD/2003 B. P.1990-91 TO 1999 -2000 UP TO 02-12-1999) THE A. C. I. T., CENTRAL CIRCLE-2, SURAT VS M/S. JAY BHARAT LUMBERS PVT. LTD. , NR. BUS STAND, KADODARA CHAR RASTA, PALSANA, DIST. SURAT PA NO. - (APPLICANT) (RESPONDENT) APPLICANT BY SHRI R. K. DHANISTA, DR RESPONDENT BY NONE ORDER PER BHAVNESH SAINI : THIS MISC. APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 29- 02-2008 IN IT (SS)A NO.239/AHD/2002. THE LEARNED DR SUBMITTED THA T WHILE DECIDING THE GROUP APPEALS BY THE TRIBUNAL, THE GRO UND TAKEN IN IT (SS)A NO.239/AHD/2002 REMAINED TO BE DECIDED BY THE TRIBUNAL WHICH IS ALSO QUOTED AT PAGE 4 OF THE IMPUGNED ORDE R. THE LEARNED DR, THEREFORE, SUBMITTED THAT THE ORDER OF THE TRIB UNAL MAY BE RECALLED TO THAT EXTENT AND THE GROUND MAY BE DECID ED ON MERITS. 2. ON CONSIDERATION OF THE ABOVE FACTS, WE FIND THA T THE CONTENTION OF THE LEARNED DR TO BE JUSTIFIED BECAUSE THE TRIBU NAL WHILE DECIDING THE GROUP APPEALS DID NOT DECIDE GROUND NO.1 OF THE APPEAL OF THE REVENUE IN IT(SS)A NO.239/AHD/2002. THE ORDER OF TH E TRIBUNAL IS, THEREFORE, RECALLED TO THAT EXTENT IN IT (SS)A NO.2 39/AHD/2002 AND THE REGISTRY IS DIRECTED TO FIX THE APPEAL IN IT(SS ) A NO.239/AHD/2002 MA NO.418/AHD/2009 (IN IT(SS)A NO.239/AHD/2002) ACIT , CC-2, SURAT VS M/S. JAY BHARAT LUMBERS PVT. LTD. 2 FOR HEARING ON MERITS ON GROUND NO.1. OFFICE IS DIR ECTED TO ISSUE NOTICE TO BOTH THE PARTIES FOR HEARING OF THE DEPAR TMENTAL APPEAL. MISC. APPLICATION FILED BY THE REVENUE IS ALLOWED. 3. IN THE RESULT, MISC. APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 08-04-2011 SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 08-04-2011 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD