Shri Chetanbhai Prahladbhai Patel, HUF,, Surat v. The Income Tax Officer, Ward-9(1),, Surat

MA 21/AHD/2014 | 2001-2002
Pronouncement Date: 14-11-2014 | Result: Allowed

Appeal Details

RSA Number 2120524 RSA 2014
Bench Ahmedabad
Appeal Number MA 21/AHD/2014
Duration Of Justice 9 month(s) 7 day(s)
Appellant Shri Chetanbhai Prahladbhai Patel, HUF,, Surat
Respondent The Income Tax Officer, Ward-9(1),, Surat
Appeal Type Miscellaneous Application
Pronouncement Date 14-11-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 14-11-2014
Date Of Final Hearing 07-11-2014
Next Hearing Date 07-11-2014
Assessment Year 2001-2002
Appeal Filed On 07-02-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT (AZ) AND SHRI ANIL CHATURVEDI ACCOUNTANT MEMBER MA NO.21/AHD/2014 ( IN ./ I.T.A. NO.2231/AHD/2008 ) ( / ASSESSMENT YEAR : 2001-02) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF A-11 TRIKAM NAGAR SOCIETY NO.1 LAMBE HANUMAN ROAD SURAT / VS. THE INCOME TAX OFFICER WARD-9(1) SURAT ./ ./ PAN/GIR NO. : AAAHC 811B ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI M.J. SHAH A.R. / RESPONDENT BY : SHRI V.K. SINGH SR.DR / DATE OF HEARING : 07/11/2014 !'# / DATE OF PRONOUNCEMENT : 14/11/2014 / O R D E R PER SHRI G.C.GUPTA VICE PRESIDENT (AZ) : BY THIS MISCELLANEOUS APPLICATION THE ASSESSEE HA S REQUESTED FOR RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 17 /02/2012 PASSED IN ITA NO.2231/AHD/2008 FOR AY 2001-02. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE ORDER OF THE ASSESSMENT IN THIS CASE WAS TAKEN BY MISTAKE AS PAS SED U/S.143(3) OF THE MA NO.21/AHD/2014 (IN ITA NO.2231/AHD/2008) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF VS. ITO ASST.YEAR - 2001-02 - 2 - I.T.ACT 1961 ALTHOUGH THE ORDER OF ASSESSMENT WA S FRAMED IN THIS CASE U/S.143(3) R.W.S.147 OF THE ACT. THE LD.COUNSEL FO R THE ASSESSEE SUBMITTED THAT A SIMILAR MISTAKE HAS CREPT IN THE S AME ORDER OF THE TRIBUNAL I.E. DATED 17/02/2012 IN ITA NO.2232/AHD/ 2008 AND ON APPLICATION MOVED FOR RECTIFICATION BY THE REVENUE THE TRIBUNAL HAS RECTIFIED THE MISTAKE AND RECALLED THE ORDER OF THE TRIBUNAL IN ITA NO.2232/AHD/2008 FOR AY 2004-05 AND HAS FIXED THE C ASE FOR HEARING ON ITS MERITS. 3. THE LD.DR HAS OPPOSED THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE. HE SUBMITTED THAT THERE IS NO POWER OF T HE TRIBUNAL TO REVIEW ITS OWN ORDER AND THE MISTAKE POINTED OUT COULD NOT SAID TO BE AN ERROR APPARENT FROM THE RECORD. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND HAV E PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT IN SI MILAR FACTS THE TRIBUNAL ON APPLICATION MOVED BY THE REVENUE IN ITA NO.2232/ AHD/2008 FOR AY 2004-05 HAS RECALLED THE APPEAL ORDER AND RECTIFIE D THE ERROR. IN THE FACTS OF THE PRESENT CASE WE ARE OF THE VIEW THAT THE MI STAKE AS POINTED OUT BY THE ASSESSEE IS APPARENT FROM THE RECORD. THE ASSE SSMENT ORDER IN THIS CASE WAS PASSED U/S.143(3) R.W.S.147 OF THE IT ACT 1961. ACCORDINGLY WE RECALL OUR ORDER PASSED IN ITA NO.2231/AHD/2008 FOR AY 2001-02 DATED 17/02/2012 AND THE REGISTRY IS DIRECTED TO FI X THIS APPEAL OF THE ASSESSEE FOR HEARING ON MERITS IN DUE COURSE. NONE OF OUR OBSERVATION IN THIS ORDER SHALL EFFECT THE MERITS OF THE APPEAL OF THE ASSESSEE FOR AY MA NO.21/AHD/2014 (IN ITA NO.2231/AHD/2008) SHRI CHETANBHAI PRAHLADBHAI PATEL-HUF VS. ITO ASST.YEAR - 2001-02 - 3 - 2001-02 IN ITA NO.2231/AHD/2008 WHICH WOULD BE DECI DED ON MERITS BY THE TRIBUNAL AFTER HEARING BOTH THE PARTIES. WE D IRECT ACCORDINGLY. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. SD/- SD/- ( ANIL CHATURVEDI ) ( G.C. GUPTA ) ACCOUNTANT MEMBER VICE PRESIDENT (AZ) AHMEDABAD; DATED 14/11/2014 &.. .(../ T.C. NAIR SR. PS !'#$ %$' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ / CONCERNED CIT 4. ( ) / THE CIT(A)-V SURAT 5. /01 ((*+ *+# ) / DR ITAT AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD 1. DATE OF DICTATION .. 07.11.14 (DICTATION-PAD 6- PAGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 7.11.14 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 D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.14.11.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 14.11.14 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK.. . 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER