The ITO, Ward-3(3),, JAMNAGAR v. Shri Dhanvantrai S. Shastri, Development Officer,, JAMNAGAR

MA 71/RJT/2010 | 2001-2002
Pronouncement Date: 31-12-2010 | Result: Dismissed

Appeal Details

RSA Number 7124924 RSA 2010
Assessee PAN ACXPD2421M
Bench Rajkot
Appeal Number MA 71/RJT/2010
Duration Of Justice 29 day(s)
Appellant The ITO, Ward-3(3),, JAMNAGAR
Respondent Shri Dhanvantrai S. Shastri, Development Officer,, JAMNAGAR
Appeal Type Miscellaneous Application
Pronouncement Date 31-12-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-12-2010
Date Of Final Hearing 24-12-2010
Next Hearing Date 24-12-2010
Assessment Year 2001-2002
Appeal Filed On 02-12-2010
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.71 TO 74/RJT/2010 & MA NO.631/RJT/2009 (ASSESSMENT YEARS 2001-02 TO 2004-05) ITO WD.3(3) VS SHRI DHANVANTRAI S SHASTRI DEVELOPMENT OFFICER OF LIC OF INDIA JAMNAGAR PAN : ACXPD2421M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AVINASH KUMAR RESPONDENT BY: SHRI DR ADHIAS O R D E R A.L. GEHLOT : THESE ARE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE. INITIALLY THE REVENUE FILED A CONSOLIDATED MISCELLA NEOUS APPLICATION IN MA NO.631/RJT/2009. SUBSEQUENTLY SEPARATE MISCELLANE OUS APPLICATIONS FROM MA NOS 71 TO 74/RJT/2010 FOR SEPARATE ASSESSMENT YE AR HAVE BEEN FILED. IT HAS BEEN POINTED OUT BY THE REVENUE THAT THE ITA T WHILE DECIDING THE ISSUE REGARDING THE CLAIM OF CONVEYANCE ALLOWANCE A ND 30% OF INCENTIVE BONUS FOLLOWED THE ORDERS OF THE TRIBUNAL IN ITA NO S 166 167 170 178 TO 80 209 211 212 TO 214/R/08 AYS 2002-03 TO 2004-0 5 ORDER DATED 24-06- 2008 WHICH HAVE BEEN DECIDED IN FAVOUR OF THE ASSES SEE. THE REVENUE FURTHER POINTED OUT THAT THERE IS ANOTHER DECISION OF ITAT IN ITA NO.202 TO 204/RJT/2008 IN THE CASE OF SHRI MAYOOR J DOSHI (PA RAGRAPH 16) WHEREIN THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE REVENUE . 2. WE HAVE HEARD THE LEARNED REPRESENTATIVE OF THE PARTIES RECORD PERUSED. WE FIND THAT THE ITAT WHILE DECIDING THE ISSUE HAS FOLLOWED THE MA NOS 71 TO 74/RJT/2010 MA NO.631/RJT/2009 2 EARLIER ORDERS OF THE ITAT. THE SO-CALLED ORDER OF ITAT NOW POINTED OUT BY THE REVENUE IN THE MISCELLANEOUS APPLICATIONS HAD N OT BEEN CITED BEFORE THE BENCH. WE THEREFORE DO NOT FIND ANY MISTAKE WHICH IS RECTIFIABLE U/S 254(2) OF THE ACT. THEREFORE THESE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE DISMISSED AND THE CONSOLIDATED MISCELLA NEOUS APPLICATION NO.631/RJT/2009 IS INFRUCTUOUS AS THE REVENUE HAS F ILED SEPARATE MISCELLANEOUS APPLICATIONS FOR EACH YEAR. 3. IN THE RESULT THE MISCELLANEOUS APPLICATIONS AR E DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010 SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT DT : 31 ST DECEMBER 2010 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT JAMNAGAR 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT MA NOS 71 TO 74/RJT/2010 MA NO.631/RJT/2009 3