The DCIT, Circle-1(1)(1), Ahmedabad V. Abhishek Engineers Pvt. Ltd., Ahmedabad

MA 72/AHD/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5156 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-01-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 18-11-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 06-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHR I S. S. GODARA , JUDICIAL MEMBER A ND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE DCIT, CIRCLE - 1(1)(1), AHMEDABAD (APPELLANT) VS ABHISHEK ENGINEERS PVT. LTD. ABHISHEK HOUSE, 5, SHRIMALI SOCIETY, NEAR MITHAKALI SIX ROAD, NAVRANGPURA PAN: AAACA9827E (RESPONDENT) REV ENUE BY : S H RI PRASOON KABRA , SR. D . R. ASSESSEE BY: S H RI RAJESH SHAH , A.R. DATE OF HEARING : 18 - 11 - 2 016 DATE OF PRONOUNCEMENT : 09 - 01 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE REVENUE HAS FILED THIS MA AGAINST THE ORDER PASSED BY THE ITAT VIDE ITA NO. 2452/AHD/2011 IN THE CASE OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2005 06. IT WAS STATED IN THE MISCELLANEOUS M.A. NO. 72/AHD/2015 (IN I T A NO . 2452 / A HD/20 11 ) A SSESSMENT YEAR 200 5 - 06 MA NO.7 2 /AHD/20 15 (IN ITA NO. 24 5 2/AHD/2011) A.Y. 2005 - 06 PAGE NO D CIT VS. ABHISHEK ENGINEERS PVT. LTD 2 APPLICATION THAT ON THE PERUSAL OF ABOVE REFERRED ORDER . IT WAS NOTICED THAT I TAT HAS ERRED IN DECIDING THE APPEAL BY STATING THAT THE APPEAL IN THIS CASE WAS FILED BY THE ASSESSEE AGAINST THE ORDER OF LEARNED CIT(APPEAL) WHEREAS THE APPEAL HAD BEEN FILED BY THE REVENUE. TH E REVENUE HAD STATED THAT THIS MISTAKE WAS APPELLANT ON RE CORDS SO REQUESTED FOR NECESS ARY RECTIFICATION. DURING THE COURSE OF APPELLANT PROCEEDINGS , THE LEARNED AUTHORIZED REPRESENTATIVE REPEATED THE SAME FACTS AS STATED ABOVE AND THE LEARNED COUNSEL HAS NOT RAISED ANY OBJECTION. 2. AFTER HEARING BOTH THE SIDES AND PER USAL OF MATERIAL AS PER RECORD S, WE FIND THAT IN THE ABOVE STATED ORDER OF THE ITAT IT WAS STATED AS UNDER: - 'THIS IS THE ASSESSEE'S APPEAL AGAINST THE ORDER OF THE LEARNED CIT APPEAL VI A HMEDABAD DATED 05 07 2011 FO R ASSESSMENT YEAR 2 005 06.' 2.1 IN VIEW OF THE ABOVE , WE FIND THAT THERE IS A N APPELLANT MISTAKE FROM THE RECORD S S WHICH WE RECTIFIED BY STATING AS UNDER: - 'T HIS IS THE REVENUE S APPEAL AGAINST THE ORDER OF THE LEAR NED CIT( APPEAL ) VI AHMEDABAD DATED 05 07 20115 ASSESSMENT YEAR 2005 06. MA NO.7 2 /AHD/20 15 (IN ITA NO. 24 5 2/AHD/2011) A.Y. 2005 - 06 PAGE NO D CIT VS. ABHISHEK ENGINEERS PVT. LTD 3 3. IN THE RESULT , THE MISCELLAN EOUS APPLICATION OF THE REVENUE IS ALLOWED . ORDER PR ONOUNCED IN THE OPEN C OURT ON 09 - 01 - 201 7 SD/ - SD/ - ( S.S. GODARA ) ( AMARJ IT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 09 /01/2017 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,