M/s Union Hide Co., Bulandshahr V. CIT, Meerut

MA 491/DEL/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8022 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2005-2006
• Appeal Filed On: 20-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: M SHOAIB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.G. BANSAL MISC. APPLI. NO. 491(DEL)2010 (IN ITA NO. 2043(DEL)2010) ASSESSMENT YEAR: 2005-06 M/S. UNION HIDE CO., COMMISS IONER OF INCOME TAX, CHAUDHARY WARA, GT ROAD, V. MEERUT. SIKANDRABAD, DISTT. BULANDSHAHR. (APPLICANT) (RESPOND ENT) APPELLANT BY: SHRI M. SHOAIB, ADVOCATE RESPONDENT BY: SHRI R.S. NEGI, SR. DR ORDER PER A.D. JAIN, J.M. THE ASSESSEES APPEAL IN ITA NO. 2043(DEL)2010) FOR THE ASSESSMENT YEAR 2005-06 WAS DISMISSED VIDE ORDER DA TED 31.08.2010. 2. IN THE PRESENT APPLICATION, THE ASSESSEE CONTEND S THAT WHILE PASSING THE AFORESAID ORDER, THE TRIBUNAL HAS NOT CONSIDERED AN D DECIDED GROUND OF APPEAL NO. 4 AND THE ASSESSEES SUBMISSIONS AND CAS E LAW CITED. 3. A PERUSAL OF OUR ORDER DATED 31.08.2010 (SUPRA) SHOWS THAT THIS GRIEVANCE OF THE ASSESSEE IS CORRECT. OUR ORDER D OES NOT MENTION, MUCH LESS DECIDE GROUND OF APPEAL NO. 4 TAKEN BY THE ASSESSEE . MA NO. 491(DEL)2010 2 4. AN INADVERTENT MISTAKE APPARENT FROM RECORD, AS SUCH, HAS CREPT INTO OUR ORDER(SUPRA). 5. ACCORDINGLY, OUR ORDER DATED 31.08.2010(SUPRA) I S HEREBY RECALLED. THE APPEAL SHALL NOW BE HEARD ON THE MERITS OF GROU ND NO. 4, THE SUBMISSIONS MADE BY THE ASSESSEE AND THE CASE LAW C ITED. TO COME UP FOR HEARING ON 5.7.2012, A DATE ANNOUNCED IN THE OPEN C OURT IN THE PRESENCE OF BOTH THE PARTIES. SINCE THE DATE HAS BEEN ANNOUNCE D IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE SHALL ISSUE. 6. IN THE RESULT, THE APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.04.2012. SD/- SD/- (K.G. BANSAL) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27.04.2012. *RM COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER ASSISTANT REGISTRAR MA NO. 491(DEL)2010 3