The ACIT,GNR Circle, Ahmedabad V. Gujarat Industrial Development Corpn.Ltd., Gandhinagar

MA 51/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2731 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 16-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 20-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD , , BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.51/AHD/2014 - AY 2008-09 (IN ./ IN I.T.A. NO.3182/AHD/2011 AY 2008-09) THE DCIT GANDHINAGAR CIRCLE GANDHINAGAR (ORIGINAL APPELLANT) / VS. GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION BLOCK NO.3,4,5, UDYOG BHAWAN, SECTOR-11 GANDHINAGAR-382 011 (ORIGINAL RESPONDENT) ' ./ ./ PAN/GIR NO. : AABCG 8033 D ( APPLICANT ) .. ( %&'' / RESPONDENT ) REVENUE BY : SHRI M.K. SINGH, SR.DR ASSESSEE BY : SHRI S.N. SOPARKAR, AR () / DATE OF HEARING 16/01/2015 *+,-) / DATE OF PRONOUNCEMENT 10/02/2015 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE ON 20.3.2014 (ARISING OUT OF ITA NO.3182/AHD/2011 FOR AY 2008-09) SEEKING RECTIFICATION OF MISTAKE APPARENT IN THE TR IBUNAL (ITAT C BENCH AHMEDABAD) ORDER DATED 31/05/2013. MA NO.51/AHD/2014 ( IN ITA NO.3182/AHD/2011) DCIT VS. GUJARAT INDUSTRIAL DEVELOPMENT CORPN.LTD . ASST.YEAR 2008-09 - 2 - 2. THE LD.SR.DR SUBMITTED THAT THE TRIBUNAL IN THE ORDER DATED 31/05/2013(SUPRA) HAS NOT DECIDED THE GROUND NOS.5 & 6 RAISED IN THE REVENUES APPEAL NO.3182/AHD/2011 AND, HENCE THE MI SCELLANEOUS APPLICATION. 3. THE LD.SR.COUNSEL FOR THE ASSESSEE SHRI S.N.SOP ARKAR APPEARED ON BEHALF OF THE ASSESSEE AND HE HAS NOT CONTROVERTED THE SUBMISSION MADE BY THE LD.SR.DR. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSING THE ORDER OF THE TRIBUNAL SOUGHT TO BE RECTIFIED, WE FIND THAT INADV ERTENTLY GROUND NOS.5 & 6 WERE NOT ADJUDICATED BY THE TRIBUNAL. THEREFO RE, WE ARE OF THE VIEW THAT A MISTAKE CREPT IN THE ORDER OF THE TRIBUNAL D ATED 31/05/2013, REQUIRES RECTIFICATION. THEREFORE, THE TRIBUNALS ORDER DATED 31/05/2013 PASSED IN ITA NO.3182/AHD/2011 (REVENUES APPEAL) I S RECALLED FOR A LIMITED PURPOSE TO ADJUDICATE THE GROUND NOS.5 & 6 RAISED BY THE REVENUE IN ITS ITA NO.3182/AHD/2011 FOR AY 2008-09 . ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THE REVENUES APPEA L (ITA NO.3182/AHD/2011 FOR AY 2008-09) FOR HEARING IN DUE COURSE, AFTER ISSUING NOTICE OF HEARING TO BOTH THE PARTIES. MA NO.51/AHD/2014 ( IN ITA NO.3182/AHD/2011) DCIT VS. GUJARAT INDUSTRIAL DEVELOPMENT CORPN.LTD . ASST.YEAR 2008-09 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED AS INDICATED ABOVE. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( ) ( ) ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/ 02 /2015 1..,.../ T.C. NAIR, SR. PS !'#$%$&' / COPY OF THE ORDER FORWARDED TO : 1. '' / THE APPLICANT. 2. %&'' / THE RESPONDENT. 3. 234 5 / CONCERNED CIT 4. 5 ( ) / THE CIT(A)-GANDHINAGAR 5. 67% 34 , 34- , 2 / DR, ITAT, AHMEDABAD 6. 79:;( / GUARD FILE. / BY ORDER, &6 % //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 3.2.15 (DICTATION-PAD 3- PA GES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3.2.15 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.10.2.15 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 10.2.15 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER