Appeal Details
| RSA Number | 224924 RSA 2010 |
|---|---|
| Assessee PAN | AAIFS4938D |
| Bench | Rajkot |
| Appeal Number | MA 2/RJT/2010 |
| Duration Of Justice | 1 year(s) 2 month(s) 4 day(s) |
| Appellant | The ACIT, Gandhidham Circle,, GANDHIDHAM |
| Respondent | M/s. Sadguru Construction,, GANDHIDHAM |
| Appeal Type | Miscellaneous Application |
| Pronouncement Date | 25-02-2011 |
| Appeal Filed By | Department |
| Order Result | Allowed |
| Bench Allotted | DB |
| Tribunal Order Date | 25-02-2011 |
| Date Of Final Hearing | 31-12-2010 |
| Next Hearing Date | 31-12-2010 |
| Assessment Year | misc |
| Appeal Filed On | 21-12-2009 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) M.A. NO.02/RJT/2010 (ARISING OUT OF I.T.A. NO.1651/RJT/2005 & 1699/RJT/ 2005) (ASSESSMENT YEAR 2002-03) THE ACIT GANDHIDHAM CIRCLE VS M/S SADGURU CONSTRU CTION PLOT NO.19 WD.10A GANDHIDHAM GURUKUL AREA GANDHIDHAM PAN : AAIFS4938D (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI I VIJAY KUMAR RESPONDENT BY : SHRI MP SARDA O R D E R PER N.R.S. GANESAN JM THE REVENUE HAS FILED THE MISCELLANEOUS PETITION O N THE GROUND THAT THE ASSESSMENT YEAR IN THE ORDER OF THE TRIBUNAL DATED 17-04-2009 IN ITA NOS1651/RJT/2005 AND ITA NO.1699/RJT/2005 HAS BEEN WRONGLY MENTIONED WHILE PASSING ORDER IN THE CROSS APPEALS. 2. WE HEARD SHRI I VIJAY KUMAR THE LEARNED DEPARTM ENTAL REPRESENTATIVE AND SHRI MP SARDA THE LEARNED REPRESENTATIVE OF THE AS SESSEE. SHRI MP SARDA VERY FAIRLY CONCEDED THAT THE ASSESSMENT ORDER WHICH WAS UNDER CONSIDERATION BEFORE THE TRIBUNAL WAS ASSESSMENT YEAR 2002-03 AND NOT AS SESSMENT YEAR 2003-04. ACCORDINGLY HE HAS NO OBJECTION TO RECTIFY THE ORDE R BY MENTIONING THE CORRECT ASSESSMENT YEAR. 3. WE HAVE ALSO CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON RECORD AND THE ORDER OF THIS TRIBUNAL DATED 17-04-2009. AS RI GHTLY SUBMITTED BY THE LEARNED REPRESENTATIVE OF THE ASSESSEE AND THE DEPARTMENT THE ASSESSMENT YEAR UNDER CONSIDERATION IS ASSESSMENT YEAR 2002-03 IN NOS1651 /RJT/2005 AND ITA NO.1699/RJT/2005. THUS THE ERROR CREPT IN THE ORDE R OF THE TRIBUNAL WHICH NEEDS MA NO.02/RJT/2010 2 TO BE RECTIFIED. ACCORDINGLY IN EXERCISE OF POWERS OF THIS TRIBUNAL U/S 254(2) OF THE I.T. ACT WE RECTIFY THE ORDER DATED 17-04-2009 AS FOLLOWS: IN THE CAUSE TITLE IMMEDIATELY AFTER NO. 1651/RJT/ 2005 AND ITA NO.1699/RJT/2005 THE FOLLOWING SHALL BE DELETED: (ASSESSMENT YEAR 2003-04) AND INSTEAD THE FOLLOWING SHALL BE INSERTED: (ASSESSMENT YEAR 2002-03) NOW THE ORDER OF THIS TRIBUNAL IN NO1651/RJT/2005 A ND ITA NO.1699/RJT/2005 DATED 17-04-2009 SHALL BE READ AS IT IS FOR ASSESSM ENT YEAR 2002-03. 4. WITH THE ABOVE OBSERVATION THE MISCELLANEOUS AP PLICATION OF THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25-02-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 25 TH FEBRUARY 2011 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-II RAJKOT 4. THE CIT-I RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT
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