The ACIT, Circle-5, Ahmedabad V. M/s. RMP Bearing Ltd., Ahmedabad

MA 6/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1551 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-03-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 13-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Assessee Lawyers: VIJAY RANJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI N.S. SAINI, ACCOUNTANT MEM BER ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-5, AHMEDHAD (APPELLANT) VS M/S. RMP BEARING LTD, AHMEDABAD PAN: AABCR0266K (RESPONDENT) REVENUE BY: SRI R.K. DHANESTA, SR.D.R. ASSESSEE BY: SRI VIJAY RANJAN, A.R. DATE OF HEARING : 21-03-2014 DATE OF PRONOUNCEMENT : 21-03-20 14 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE REVENUE AGAINST THE ORDER OF TRIBUNAL DATED 14-06-2013 IN ITA NO. 1 798/AHD/2010. MA NO. 06/AHD/2014 (IN ITA NO. 1798/AHD/2010) ASSESSMENT YEAR 2005-06 MA NO.06/AHD/2014 (IN I.T.A NO.1798/AHD/2010) A.Y. 2005-06 PAGE NO ACIT VS. M/S RMP BEARINGS LTD 2 2. AT THE TIME OF HEARING LD. DR POINTED OUT THAT G ROUND NO. 2 TAKEN BY REVENUE WHICH READS AS UNDER THE LD. CIT(A) XI, AHMEDABAD HAS ERRED IN LAW AN D ON FACTS IN DELETING THE ADDITION OF RS. 1,69,202/- MADE U/S. 4 1(1). HAS NOT BEEN ADJUDICATED INADVERTENTLY BY THE TRIBU NAL, THEREFORE ORDER DATED 14-06-2013 MAY KINDLY BE RECALLED TO THE EXTENT OF ADJUDICATING THIS GROUND. LEARNED COUNSEL OF THE ASSESSEE DID NOT DISPUTE THI S SUBMISSION OF LD. DR. THEREFORE THE ORDER DATED 14-06-2013 IS HEREBY RECA LLED TO THE EXTENT OF ADJUDICATING ABOVE MENTIONED GROUND ONLY. DATE OF HEARING IS FIXED FOR 22 ND APRIL, 2014 WITH THE CONSENT OF BOTH THE PARTIES. NO SEPARATE NOTICE IS REQUIRED TO BE ISSUED FOR THIS. 3. IN THE RESULT, MA FILED BY REVENUE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (N.S. SAINI) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 21/03/2014 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,