M/s. Speed Eicher, Navsari V. The Income Tax Officer, Ward-4, Navsari

MA 51/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5281 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISC. APPLICATION NO. 51/AHD/2015 (ARISING OUT OF ORDER IN ITA NO.3073/AHD/2010) ( / ASSESSMENT YEAR : 2007-08) M/S SPEED EICHER, COLLEGE ROAD, OPP. AAYESHA PARK, AT& POST: CHIKHLI, DIST: NAVSARI - 396445 / VS. THE INCOME-TAX OFFICER, WARD 4, SWAPNALOK SEC., NR. KALIAWADI BRIDGE, NAVSARI. ./ ./ PAN/GIR NO. : AARFS 3643 N ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI TEJ SHAH, A.R. / RESPONDENT BY : SHRI, K. MADHUSUDAN, SR. D.R. / DATE OF HEARING 03/02/2017 / DATE OF PRONOUNCEMENT 03/02/2017 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS BEEN FILED BY THE APPELLANT/ASSESSEE FOR THE ASSESSMENT YEAR (A.Y) 2007-08 AGAINST THE ITA. NO. 3073/AHD/2010, FOR SEEKING INDULGENCE OF THE TRIBUNAL TO RECTIFY ITS ORDER IN THE ABOVE APPEAL. LD. A.R. DRAWS OUR ATTENTION TOWARDS AND AFFIDAVITS, WHICH WAS FILED BY THE ASSESSEE AND SAME IS SELF EXPLANATORY. 2. THE APPLICANT ALSO SUBMITS THAT THE AFFIDAVITS FILED BEFORE THE TRIBUNAL. THE TRIBUNAL ACCEPTS THE CONTENTION THAT IN THE VERY NEXT YEAR, MISC. APPLICATION NO.51/AHD/2015(ARISING OUT OF ITA NO.3073/AHD/2010) SPEED EICHER VS. ITO ASST.YEAR 2007-08 - 2 - THE VERY SAME OFFERED BY THE APPLICANT ON IDENTICAL FACTS. APPELLANT FURTHER SUBMITTED THAT MISC. APPLICATION BE ALLOWED AND THE MATTER BE RESTORED IN THE CASE IN ACCORDANCE WITH THE EVIDENCE PLACED ON RECORD AND GRANT AN OPPORTUNITY. 3. WE HAVE GONE THROUGH THE RELEVANT MISC. APPLICATION, FILED BY THE ASSESSEE/APPELLANT AND HEARD THAT A.R. AND D.R. BOTH DO NOT FIND ANY APPARENT MISTAKE IN THE ORDER PASSED BY THE HONBLE ITAT ON 19/03/2015 AND THEREFORE, MISC. APPLICATION IS DISMISSED. 4. IN THE RESULT, THIS MISC. APPLICATION FILED BY THE ASSESSEE/APPELLANT IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 03/02/2017 SD/- SD/- ( PRAMOD KUMAR) ( MAHAVIR PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER TRUE COPY AHMEDABAD; DATED 03/02/2017 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD