The ITO, Ward 2, GANDHIDHAM V. Shri Suresh Ramchand Nihlani, Adipur-Kutch

MA 634/RJT/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6267 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 09-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I VIJAYKUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A. NO.634/RJT/2009 (ARISING OUT OF I.T.A. NO.06/RJT/2007) (ASSESSMENT YEAR 2003-04) THE ITO, WD.2 VS SHRI SURESH RAMCHAND NIHLANI GANDHIDHAM PROP S.S. VIDEO SHOP NO.DAZ 18, ADIPUR PAN : AAZPN8906B (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI I VIJAY KUMAR RESPONDENT BY : SHRI VIMAL DESAI O R D E R PER AL GEHLOT, AM THIS MISCELLANEOUS IS FILED BY THE REVENUE AND IS SAID TO BE ARISING OUT OF ORDER DATED 03-06-2008 IN ITA NO.06/RJT/2007 FOR THE ASSESSMENT YEAR 2003-04. 2. THE MAIN ISSUE RAISED IN THE MISCELLANEOUS APPLI CATION BY THE REVENUE IS THAT THE ENTERTAINMENT TAX OFFICER AND M AMLATDAR, GANDHIDHAM IS NOT AN AUTHORITY GOVERNED BY THE INCOME-TAX ACT, 1961. IN MY HUMBLE OPINION, THE HONBLE ITAT CANNOT RESTORE THE MATTER TO THE FILE OF THE ENTERTAINMENT TAX OFFICER, WHO IS NOT AN INCOME TAX AUTHORITY AND NOT FALLING UNDER THE JURISDICTION OF THE HONBLE ITAT. THUS, THE ORDER OF THE HONBLE ITAT CONTAINS A MISTAKE APPARENT FROM THE R ECORD AND IS REQUIRED TO BE RECTIFIED. MA NO.634/RJT/2009 2 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES. THEY AGREED THAT AFTER THE JUDGEMENT OF THE HIGH COURT I N INCOME TAX APPEAL NO.710/RJT/2009 JUDGMENT DATED 23-08-2010, THIS MIS CELLANEOUS APPLICATION BECOMES INFRUCTUOUS. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-02-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT : 25 TH FEBRUARY, 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-II, RAJKOT 4. THE CIT-I, RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT