M/s MSK Projects (India) Ltd., Baroda V. The ACIT, Central Circle -1(2), Ahmedabad

MA 89/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6500 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 30-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI
• Assessee Lawyers: S N SOPARKAR

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI T.K. SHARMA, JM AND D.C.AGRAWAL, AM M/S MSK PROJECTS (INDIA) LTD., 707-708, STERLING CENTRE, R.C. DUTT ROAD, BARODA. VS. ASSTT. CIT, CEN. CIRCLE 1(2), AHMEDABAD. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SHRI S. N. SOPARKAR, SR.ADVOCATE. RESPONDENT BY:- DR. JAYANT JHAVERI, SR.D.R. O R D E R PER D.C. AGRAWAL, ACCOUNTANT MEMBER . THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE RAISING THE ISSUE THAT IT HAD FILED TWO APPEALS IN ITA NOS. 1384/AHD/2006 FOR AY 1999-2000 AND IN ITA NO.1385/AHD/2006 FOR AY 2000-0 1. THE TRIBUNAL HAD TAKEN UP THE HEARING FOR BOTH THE APPEALS TOGET HER AS IS APPARENT FROM THE TITLE OF THE ORDER PASSED ON 30.12.2009. HOWEVE R, IN THE BODY OF THE ORDER IT IS NOTICED THAT THE TRIBUNAL HAS ONLY DISP OSED OF ITA NO.1384/AHD/2006 FOR AY 1999-2000 AND INADVERTENTLY APPEAL IN ITA NO.1385/AHD/2006 FOR AY 2000-01 REMAINED UNADJUDICA TED. M.A.NO.89/AHD/2011 IN ITA NO.1385/AHD/2006 ASST. YEAR 2000-01 M.A. NO.89/AHD/2011 IN ITA NO.1385/AHD/2006 ASST. YEAR 2009-91 2 2. WE HAVE HEARD THE PARTIES AND GONE THROUGH THE M ISCELLANEOUS APPLICATION AS WELL AS THE ORDER OF THE TRIBUNAL IN ITA NO.1384/AHD/2006 FOR AY 1999-2000 AND IN ITA NO.138 5/AHD/2006 FOR AY 2000-01 PRONOUNCED ON 30.12.2009. WE NOTICE THAT THE TRIBUNAL HAS DISPOSED OF THE APPEAL IN ITA NO.1384/AHD/2006 FOR AY 1999-2000. THIS MEANS THAT APPEAL IN ITA NO.1385/AHD/2006 FOR AY 2000-01 REMAINED UNADJUDICATED. THIS IS A MISTAKE APPARENT FROM THE RECORD AND ACCORDINGLY WE RESTORE THE APPEAL IN ITA NO.1385/AH D/2006 FOR AY 2000-01 AND DIRECT THE REGISTRY TO FIX THE SAME FOR ADJUDICATION. ACCORDINGLY, THE MISCELLANEOUS APPLICATION IS ALLOW ED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER WAS PRONOUNCED IN OPEN COURT ON 8/7/11. SD/- SD/- (T. K. SHARMA) (D.C. AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMB ER AHMEDABAD, DATED : 8/7/2011. MAHATA/- M.A. NO.89/AHD/2011 IN ITA NO.1385/AHD/2006 ASST. YEAR 2009-91 3 COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD 1.DATE OF DICTATION 8/7/11. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 8/7/11. /OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..