The ITO, Ward-3(3), JAMNAGAR V. Shri Dhanvantrai S. Shastri, Development Officer, JAMNAGAR

MA 71/RJT/2010

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 7337 (ITAT-RAJKOT)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-12-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 02-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Assessee Lawyers: DR ADHIAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO.71 TO 74/RJT/2010 & MA NO.631/RJT/2009 (ASSESSMENT YEARS 2001-02 TO 2004-05) ITO, WD.3(3) VS SHRI DHANVANTRAI S SHASTRI DEVELOPMENT OFFICER OF LIC OF INDIA JAMNAGAR PAN : ACXPD2421M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AVINASH KUMAR RESPONDENT BY: SHRI DR ADHIAS O R D E R A.L. GEHLOT : THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE. INITIALLY THE REVENUE FILED A CONSOLIDATED MISCELLA NEOUS APPLICATION IN MA NO.631/RJT/2009. SUBSEQUENTLY, SEPARATE MISCELLANE OUS APPLICATIONS FROM MA NOS 71 TO 74/RJT/2010 FOR SEPARATE ASSESSMENT YE AR HAVE BEEN FILED. IT HAS BEEN POINTED OUT BY THE REVENUE THAT THE ITA T, WHILE DECIDING THE ISSUE REGARDING THE CLAIM OF CONVEYANCE ALLOWANCE A ND 30% OF INCENTIVE BONUS FOLLOWED THE ORDERS OF THE TRIBUNAL IN ITA NO S 166, 167, 170, 178 TO 80, 209, 211, 212 TO 214/R/08 AYS 2002-03 TO 2004-0 5 ORDER DATED 24-06- 2008 WHICH HAVE BEEN DECIDED IN FAVOUR OF THE ASSES SEE. THE REVENUE FURTHER POINTED OUT THAT THERE IS ANOTHER DECISION OF ITAT IN ITA NO.202 TO 204/RJT/2008 IN THE CASE OF SHRI MAYOOR J DOSHI (PA RAGRAPH 16) WHEREIN THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE REVENUE . 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF THE PARTIES, RECORD PERUSED. WE FIND THAT THE ITAT WHILE DECIDING THE ISSUE HAS FOLLOWED THE MA NOS 71 TO 74/RJT/2010 MA NO.631/RJT/2009 2 EARLIER ORDERS OF THE ITAT. THE SO-CALLED ORDER OF ITAT NOW POINTED OUT BY THE REVENUE IN THE MISCELLANEOUS APPLICATIONS HAD N OT BEEN CITED BEFORE THE BENCH. WE, THEREFORE, DO NOT FIND ANY MISTAKE WHICH IS RECTIFIABLE U/S 254(2) OF THE ACT. THEREFORE, THESE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE DISMISSED AND THE CONSOLIDATED MISCELLA NEOUS APPLICATION NO.631/RJT/2009 IS INFRUCTUOUS AS THE REVENUE HAS F ILED SEPARATE MISCELLANEOUS APPLICATIONS FOR EACH YEAR. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010 SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 31 ST DECEMBER, 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT, JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT MA NOS 71 TO 74/RJT/2010 MA NO.631/RJT/2009 3