Shri Anil Amrutlal Relia, Ahmedabad V. The Jt.CIT.,Range-6, Ahmedabad

MA 43/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0396 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-07-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MATHEWS SRDR
• Assessee Lawyers: S N DIVETIA

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , , , , ! ' # ! ' # ! ' # ! ' # $ %& $ %& $ %& $ %&, , , , ' ' ' ' ' ' ' ' BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND KUL BHARAT, JUDICIAL MEMBER) MA NO.43/AHD/2013 IN ITA. NO.1323/AHD/2010 [ ASSTT. YEAR : 2006-2007] ANIL AMRUTLAL RELIA PROP. M/S.ARCHAR, ARCHAR HOUSE OPP: TENNIS ACADEMY GURUKUL ROAD MEMNAGAR, AHMEDABAD. ( /VS. ACIT, CIR.6 AHMEDABAD. ( (( (*+ *+ *+ *+ / APPELLANT) ( (( (,-*+ ,-*+ ,-*+ ,-*+ / RESPONDENT) ( .& / 0 / ASSESSEE BY : SHRI S.N. DIVETIA 2' / 0 / REVENUE BY : SHRI K.C. MATHEWS, SR.DR $(3 / &4!/ DATE OF HEARING : 19 TH JULY, 2013 56 / &4!/ DATE OF PRONOUNCEMENT : 31-07-2013 7 / O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER: THIS MA IS FILED BY THE ASSESSEE, AND IT IS CONTENDED IN TH E MA THAT, THE GROUND NO.4.1 RAISED BY THE ASSESSEE BEFORE THE TRIBUNAL, HAS NOT BEEN DISPOSED OF AS PER THE IMPUGNED ORDER, AND THEREFOR E, IT IS A MISTAKE MA NO.43/AHD/2013 IN ITA. NO.1323/AHD/2010 -2- APPARENT FROM RECORD, AND THE SAME SHOULD BE RECTIF IED BY RECALLING THE TRIBUNAL ORDER TO THE LIMITED EXTENT OF ADJUDIC ATING THE SAID GROUND OF APPEAL. 2. DURING THE COURSE OF HEARING BEFORE US, THE LEAR NED ASSESSEE REITERATED SAME CONTENTIONS. AS AGAINST THIS, IT W AS SUBMITTED BY THE LEARNED DR OF THE REVENUE THAT AS PER PARA 2.14 OF THE TRIBUNAL ORDER THIS GROUND IS ALSO DECIDED BY THE TRIBUNAL, AND TH EREFORE, THERE IS NO MISTAKE IN THE TRIBUNAL ORDER. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS. WE FIND T HAT AS PER PARA 2.14 OF THE TRIBUNAL ORDER, THE TRIBUNAL HAS DISPOS ED OF ALL THE GROUNDS BEING GROUND NOS.2.1 TO 4.1, AND THEREFORE, THESE CONTENTIONS OF THE ASSESSEE IS NOT CORRECT THAT THE GROUND 4.1 WAS NOT DECIDED BY TRIBUNAL. THEREFORE, THERE IS NO MISTAKE IN THE TR IBUNAL ORDER. 4. IN THE RESULT, THE MA OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( $ %& $ %& $ %& $ %& /KUL BHARAT) ' ' ' ' /JUDICIAL MEMBER ( . .. . . .. . /A.K. GARODIA) ! ' ! ' ! ' ! ' /ACCOUNTANT MEMBER C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD