M/s. Khazana Zewellers,, Baroda v. The Income tax Officer, Ward-2(2),, Baroda

MA 150/AHD/2010 | 2001-2002
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 15020524 RSA 2010
Bench Ahmedabad
Appeal Number MA 150/AHD/2010
Duration Of Justice 1 month(s) 14 day(s)
Appellant M/s. Khazana Zewellers,, Baroda
Respondent The Income tax Officer, Ward-2(2),, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 13-08-2010
Assessment Year 2001-2002
Appeal Filed On 29-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH ' AHMEDABAD BENCH ' AHMEDABAD BENCH ' AHMEDABAD BENCH 'SMC SMC SMC SMC' '' ' BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI BHAVNESH SAINI JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER AND AND AND AND SHRI SHRI SHRI SHRI N.S. SAINI ACCOUNTANT N.S. SAINI ACCOUNTANT N.S. SAINI ACCOUNTANT N.S. SAINI ACCOUNTANT MEMBER MEMBER MEMBER MEMBER MISCELLANEOUS APPLICATION NO.150 & 151/AHD/2010 (ARISING OUT OF ITA NO.1533&1534/AHD/2006) ASSESSMENT YEAR 2001-2002 & 2002-03 M/S. KHAZANA JEWELLERS A/1-2 BIHARI APARTMENTS NEAR WELCOME HOTEL R.C.DUTT ROAD BARODA. VS THE INCOME TAX OFFICER WARD 2(2) AAYAKAR BHAVAN NEAR RACE COURSE CIRCLE BARODA. [ APPELLANT ] [ RESPONDENT ] APPELLANT BY : - SHRI M. G. PA TEL. RESPONDENT BY: - SHRI K. M . MA H E S H SR. D.R. O R D E R O R D E R O R D E R O R D E R THESE MISCELLANEOUS APPLICATION ARE FILED IN RESPE CT OF CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 18.12.200 9 PASSED IN ITA NOS.1532 1533 &1534/AHD/2006 FOR THE ASSESSMENT YEA RS 2000- 01 2001-02 AND 2002-03. 2. IN THE CAUSE TITLE NAME OF THE APPELLANT IN THE AFORESAID CONSOLIDATED ORDER WAS MENTIONED AS M/S KHAZANA JE WELLERS PROP. DIBAKAR PURKIT BARODA. THE ASSESSEE POINTED OUT T HAT THOUGH FOR ASSESSMENT YEAR 2000-01 THE APPELLANT WAS M/S KHAZ ANA JEWELLERS PROP. DIBAKAR PURKIT BARODA BUT FOR AS SESSMENT YEARS 2001-02 AND 2002-03 THE APPELLANT WAS M/S KHAZANA JEWELLERS WHICH IS A PARTNERSHIP FIRM. HE THEREFORE PRAYED FO R MODIFICATION OF CAUSE TITLE IN THE ORIGINAL ORDER DATED 18.12.2009 PASSED BY THE TRIBUNAL. THE LEARNED DEPARTMENTAL REPRESENTATIVE D ID NOT OBJECT TO THE PROPOSED MODIFICATION OF THE TRIBUNALS ORDE R. 3. WE VERIFIED THE RECORDS AND FOUND THE SUBMISSION S OF THE ASSESSEE AS CORRECT. WE ACCORDINGLY MODIFY THE CAUS E TITLE MENTIONED IN THE CONSOLIDATED ORDER PASSED IN ITA -2- NOS.1533&1534/AHD/2006 AND HOLD THAT IN THE CAUSE T ITLE FOR THE AFORESAID ASSESSMENT YEARS NAME OF THE APPELLANT BE READ AS M/S KHAZANA JEWELLERS WHICH WAS A PARTNERSHIP FIRM. 3. THUS THE MISCELLANEOUS APPLICATIONS FOR ASSESSM ENT YEARS 2001-02 & 2002-03 OF THE ASSESSEE ARE ALLOWED. O RDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING IN THE PRESENCE OF THE PARTIES ON 13-08-2010 SD/- SD/- ( BHAVNESH SAINI) (N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 13/08/2010 PATKI COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE. 2. THE DEPARTMENT. 3. THE CIT CONCERNED 4. THE LD. CIT(APPEALS) 5. THE DR AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER //TRUE COPY// (DY./ASSTT.REGISTRAR) ITAT AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 13-8-2010 --- ---------------- 2. DRAFT PLACED BEFORE AUTHORITY 13-8-2010 -------------------- 3. DRAFT PROPOSED & PLACED 13-8-2010 ---------- --------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 13-8-2010 ------------------- JM 5. APPROVED DRAFT COMES TO P.S 13--8-2010 ------ -------------- 6. KEPT FOR PRONOUNCEMENT ON 13-8-2010 - ------------------- 7. FILE SENT TO THE BENCH CLERK 16-8-2010 ----- --------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9. DATE OF DISPATCH OF ORDER ---------------- --- ------------------