ACIT, V. Krishi Upaj Mandi Samiti,

MA 6/JAB/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3031 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 22-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 30-01-2012
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , JABALPUR BENCH, JABALPUR [BEFORE SHRI D.T GARASIA, JM & SHRI B.C.MEENA , AM ] MISCELLANEOUS APPLICATION NO . 0 6 / JAB /201 2 [ARISING OUT OF I TA NO . 171 /JAB/ 20 09 A.Y . 200 6 - 07 ] ACIT, CIRCLE - SAGAR VS. KRISHI UPAJ MANDI SAMITI, DAMOH DIST: DAMOH PAN:AAALK0291P ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI D.R. LATHORIYA, LD.DR FOR THE RESPONDENT : SHRI MONOJ JAIN, LD.AR DATE OF HEARING: 22 - 05 - 2015 DATE OF PRONOUNCEMENT: 22 - 05 - 2015 ORDER PER SHRI D.T GARASIA, JM THE DEPARTMENT HAS FILED TH IS MISCELLANEOUS APPLICATION U/S. 254 (2) OF THE I.T ACT 1961 ON THE GROUND THAT THERE WAS A MISTAKE IN THE TRIBUNAL ORDER DATED 22 - 10 - 2009 IN NOT MENTIONING NAME OF TAHSIL [I.E THE PLACE OF ASSESSEE ] IN THE CAUSE TITLE IN ITA NO . 171/JAB/2009 FOR THE ASSESSMENT YEAR 2006 - 07. 3. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND GONE THROUGH T HE RECORD CAREFULLY. WE FIND THAT THE ASSESSEE BEING KRISHI UPAJ MANDI SAMITY SITUATED IN VARIOUS PLACES OF STATE OF MADHYA PRADESH. THESE MANDIS/SAMITIS ARE SITUATED IN ALMOST EVERY TEHSIL OF THE M.P STATE. IN THE SAID ORDER OF THE TRIBUNAL THE NAME O F TAHSIL AS DAMOH WAS NOT MENTIONED . IN DAMOH TAHSIL THE RESPECTIVE ASSESSEE IS SITUATED AND ASSESSED TO INCOME - TAX. THUS, THE CORRECT ASSESSEE /APPELLANT IS KRISHI UPAJ MANID SAMITY, DAMOH IN PLACE OF KRISHI UPAJ MANDI SAMITI MENTIONED IN THE EARLIER ORDE R DATED 22/10/09 IN ITA NO.171/JAB/09 FOR THE A.Y 2006 - 07 . 4. IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS DISPOSED OF AS STATED ABOVE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 - 05 - 2015 SD/ - SD/ - ( B.C. MEEN A ) ( D.T GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 - 05 - 2015 MISC. APPLICATION NO . 0 6 /JAB/201 2 M/S. KRISHI UPAJ MANDI SAMITI 2 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT 2 RESPONDENT 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR .