Shri Bhanubhai S.Parmar, Bhavnagar V. The Income tax Officer,(OSD) Range-2, Bhavnagar

MA 44/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0411 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-06-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 22-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE SHRI D. K. TYAGI, JM ANDSHRI A. MOHAN ALANK AMONY, AM) M.A. NO.44/AHD/2013 (IN ITA NO.550/AHD/2009 FOR Y.: 2005-06) SHRI BHANUBHAI S PARMAR, PROP. M/S. JIBRIL AGENCY, SANT KANVARAM CHOWK, OPP. PARK AVENUE, BHAVNAAR, P. A. NO. AHNPP 1473 D VS THE INCOME TAX OFFICER (OSD) RANGE 2, BHAVNAGAR (APPLICANT) (RESPONDENT) APPLICANT BY SMT. URVASHI SODHAN, AR RESPONDENT BY SHRI NINESH YADAV,SR. DR DATE OF HEARING: 21-06-2013 DATE OF PRONOUNCEMENT: 21-06-2013 O R D E R PER A. MOHAN ALANKAMONY: THIS MISC. APPLICATION IS FILED BY THE ASSESSEE REQUESTING RECALLING OF THE ORDER OF THE T RIBUNAL DATED 11 TH JANUARY, 2013 PASSED IN ITA NO.550/AHD/2009. 2. THE LEARNED AR SUBMITTED BEFORE US THAT WHILE A RGUING THE APPEAL SHE HAD DRAWN ATTENTION TO THE BENCH OF THE FACT THAT T HE LEARNED CIT(A) HAD FAILED TO ADJUDICATE THE EVIDENCES SUBMITTED IN RESPECT TO GI FT OF RS.10,00,000/- RECEIVED BY THE ASSESSEE FROM SHRI HASITKUMAR SHAH RESIDENT OF DUBAI THOUGH HE HAD TAKEN NOTE OF THIS ISSUE IN HIS ORDER AND THE BENCH AT THE TIME OF HEARING HAD EXPRESSED ITS INTENTION TO SET ASIDE THE ISSUE BACK TO THE FILE OF THE LEARNED CIT(A) FOR DE NOVO CONSIDERATION AND, THEREFORE, NO FURTHE R ARGUMENTS IN THIS REGARD WAS ADVANCED. IT WAS, THEREFORE, PRAYED BY THE LEARNED AR THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED WITH RESPECT TO THIS ISSUE OF GIFT RECEIVED FOR RS.10,00,000/- FROM SHRI HASITKUMAR SHAH AND REMIT TED BACK TO THE FILE OF THE LEARNED CIT(A) FOR DE NOVO CONSIDERATION. M. A. NO.44/AHD/2013 (IN ITA NO.550/AHD/2009 (AY 20 05-06) SHRI BHANUBHAI S PARMAR VS ITO (OSD), RANGE-2, BHAV NAGAR 2 3. THE LEARNED DR STRONGLY OBJECTED TO THE SUBMISS ION OF THE LEARNED AR STATING THAT RECONSIDERATION OF THE ISSUE WILL AMOU NT TO REVIEW WHICH IS NOT PERMISSIBLE AS PER THE ACT. 4. AFTER HEARING RIVAL SUBMISSIONS AND PERUSING THE MATERIALS ON RECORD, WE DO NOT FIND ANY APPARENT MISTAKE IN THE ORDER OF TH E TRIBUNAL WHICH REQUIRES TO BE RECTIFIED. THE BENCH HAD TAKEN NOTE OF THE ISSUE AN D CONSIDERING THE OVERALL FACTS OF THE CASE HAD CONSCIOUSLY DECIDED THE MATTER AGAI NST THE ASSESSEE EVEN WITH RESPECT TO THE GIFT RECEIVED FROM SHRI HASITKUMAR S HAH FOR RS.10,00,000/-. THEREFORE, WE HEREBY DISMISS THE MISC. APPLICATION FILED BY THE ASSESSEE. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21-06-2013 SD/- SD/- (D. K. TYAGI ) JUDICIAL MEMBER (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIKANT LAKSHMIKANT LAKSHMIKANT LAKSHMIKANTA AA A DEKA/ DEKA/ DEKA/ DEKA/- -- - 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 ASST. REGISTR AR, ITAT, AHMEDABAD 1. DATE OF DICTATION: DIRECT ON COMPUTER 21-06-201 3 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 21-06-2013 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: