The ACIT, Circle-2,, RAJKOT-GUJARAT v. M/s Rajmoti Industries,, RAJKOT-GUJARAT

MA 36/RJT/2010 | 2004-2005
Pronouncement Date: 10-12-2010 | Result: Allowed

Appeal Details

RSA Number 3624924 RSA 2010
Assessee PAN AAKFS6940M
Bench Rajkot
Appeal Number MA 36/RJT/2010
Duration Of Justice 3 month(s) 28 day(s)
Appellant The ACIT, Circle-2,, RAJKOT-GUJARAT
Respondent M/s Rajmoti Industries,, RAJKOT-GUJARAT
Appeal Type Miscellaneous Application
Pronouncement Date 10-12-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 10-12-2010
Assessment Year 2004-2005
Appeal Filed On 13-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO. 36/RJT/2010 (ARISING OUT OF I.T.A. NO.424 & 512/RJT/2008 & MA N O.625/RJT/2009) (ASSESSMENT YEAR 2004-05) THE ACIT CIR.2 VS M/S RAJMOTI INDUSTRIES RAJKOT BHAVNAGAR ROAD RAJKOT PAN : AAKFS6940M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AVINASH KUMAR RESPONDENT BY : SHRI RD LALCHANDANI O R D E R GARASIA : THIS MISCELLANEOUS APPLICATION FILED BY T HE REVENUE IS STATED TO BE ARISING OUT OF ORDER DATED 16-10-2009 IN MA NO.625/ RJT/2009 AROSE OUT OF ORDER DATED 24-07-2009 ITA NOS 424 & 512/RJT/2008 WHEREB Y THE TRIBUNAL RECTIFIED THE MISTAKES POINTED OUT BY THE ASSESSEE. 2. NOW THE REVENUE HAS FILED THIS MISCELLANEOUS APP LICATION STATING THAT THE TRIBUNAL WHILE DISPOSING OF THE MISCELLANEOUS APPLI CATION HAS OMITTED TO CONSIDER THE MISTAKE POINTED OUT BY THE ASSESSEE THAT GROUND NO.2 OF THE ASSESSEES APPEAL WAS REMAINED TO BE DECIDED. 3. WE HAVE HEARD SHRI AVINASH KUMAR THE LEARNED DEP ARTMENTAL REPRESENTATIVE AND SHRI RD LALCHANDANI THE LEARNED COUNSEL FOR THE ASSESSEE. 4. WE FIND THAT IN THE REVISED GROUND OF APPEAL FIL ED BY THE ASSESSEE GROUND NO.2 READ AS FOLLOWS: MA NO.36/RJT/2010 2 2] THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS ) ERRED IN UPHOLDING THE ADDITION ON ACCOUNT OF AMOUNTS RECEIV ED FROM THE FOLLOWING DEPOSITS 1. DR. MANORAMA SHAH RS. 100000 2. DEEPALI R GANDHI RS. 23000 3. VIJAY MAGANLAL MEHTA RS. 14000 4. SHRADDHA A MEHTA RS. 30000 5. RADHABEN A MEHTA RS. 20000 6. MAGANLAL K MEHTA RS. 14000 7. PREETIBEN R KOTHARI RS. 25000 WHEREAS VIDE MISCELLANEOUS APPLICATION NO.625/RJT/2 009 THE ASSESSEE HAD BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT THE ABOV E GROUND HAS REMAINED TO BE DISPOSED OF AND WHEREAS IN THE ORDER DATED 16-10-20 09 DISPOSING OF THE MISCELLANEOUS APPLICATION NO.625/RJT/2009 OTHER THA N CORRECTING THE OTHER MISTAKES POINTED OUT BY THE ASSESSEE THE BENCH LOS T ATTENTION OF THIS MISTAKE POINTED OUT BY THE ASSESSEE. THERE ARE ALSO CERTAI N OTHER APPARENT MISTAKES IN THE ORDER. IN THE CIRCUMSTANCES WE RECALL OUR ORD ER DATED 24 TH JULY 2009 IN ITA NO.424/RJT/2008 AND ITA NO.512/RJT/2008 TO DECIDE B OTH APPEALS AFRESH AS THEY ARE CROSS APPEALS. THE REGISTRY IS DIRECTED TO FIX BOTH APPEALS IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS TREATED AS 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/- MA NO.36/RJT/2010 3 COPY TO: 1. THE APPLICANT 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