The ITO, Ward-1(2),, RAJKOT-GUJARAT v. M/s Dolat Proteins,, GONDAL

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO. 10/RJT/2010 (ARISING OUT OF I.T.A. NO.676/RJT/2003) (ASSESSMENT YEAR 1995-96) ITO WD.1(2) VS M/S DOLAT PROTEINS RAJKOT 8/B NATIONAL HIGHWAY BHOJPARA GONDAL PAN :NOT AVAILABLE (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI PREM PRAKASH RESPONDENT BY : SHRI DM RINDANI O R D E R GARASIA : THIS MISCELLANEOUS APPLICATION FILED BY T HE REVENUE IS STATED TO BE ARISING OUT OF ORDER DATED 26-06-2009 IN ITA NO.676 /RJT/2003 FOR THE ASSESSMENT YEAR 1995-96. 2. THE DEPARTMENT POINTS OUT THAT THE FOLLOWING GRO UNDS WERE RAISED IN THE APPEAL FILED BY THE REVEVENUE (1) THE LD.CIT(A)-I RAJKOT HAS ERRED IN LAW AND O N FACT IN RESTRICTING ADDITION TO RS.3 60 000/- INSTEAD OF RS .31 39 511/- MADE BY A.O. AFTER DUE JUSTIFICATION ON FOLLOWING POINTS : (I) ON ACCOUNT OF BOGUS PURCHASES FROM M/S SHREENAT HJI INDUSTRIES SHAPAT AT RS.30 85 578/- (II) ON ACCOUNT OF GROUNDS NUT OIL EXPENSES FOR THE PURCHASERS FROM THE ABOVE FIRM OF RS.43 933/- (III) ON ACCOUNT OF OUT OF TELEPHONE EXPENSES VEHI CLE EXPENSES AND TRAVELING EXPENSES FOR PERSONAL USE RS.10 000/- . WHEREAS THE TRIBUNAL HAS NOT DISPOSED OF GROUND (II I) ABOVE IN ORDER DATED 26- 06-2009. WE HAVE HEARD THE PARTIES AND FIND THAT T HE MISTAKE POINTED OUT BY THE REVENUE IS BORNE OUT OF RECORDS. THEREFORE TO ADJ UDICATE UPON GROUND (III) THE MA NO.10/RJT/2010 2 ORDER IN ITA NO.676/RJT/2003 DATED 26-06-2009 IS HE REBY RECALLED TO THAT EXTENT. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEAR ING IN DUE COURSE. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10-12-2010 SD/- SD/- (A.L. GEHLOT) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DT : 10 TH DECEMBER 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-I RAJKOT 4. THE CIT-I RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT