Gujarat Industrial Development ... vs Department Of Income Tax

MA No.51/Ahd/2014 - AY 2008-09 (in आयकर अपील सं./ in I.T.A. No.3182/Ahd/2011 - AY 2008-09)

The DCIT बनाम/ Gujarat Industrial Gandhinagar Circle Vs. Development Corporation Gandhinagar Block No.3,4,5, Udyog Bhawan, Sector-11 Gandhinagar-382 011 (Original Appellant) (Original Respondent) थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABCG 8033 D (Applicant) .. (%&यथ' / Respondent)

Revenue by : Shri M.K. Singh, Sr.DR Assessee by : Shri S.N. Soparkar, AR

ु वाई क) तार ख / सन Date of Hearing 16/01/2015 घोषणा क) तार ख /Date of Pronounce ment 10/02/2015

आदे श / O R D E R

PER SHRI KUL BHARAT, JUDICIAL MEMBER :

This miscellaneous application has been filed by the Revenue on 20.3.2014 (arising out of ITA No.3182/Ahd/2011 for AY 2008-09) seeking rectification of mistake apparent in the Tribunal (ITAT "C" Bench Ahmedabad) order dated 31/05/2013.

MA No.51/Ahd/2014 ( in ITA No.3182/Ahd/2011) DCIT vs. Gujarat Industrial Development Corpn.Ltd.

Asst.Year - 2008-09 -2-

2. The Ld.Sr.DR submitted that the Tribunal in the order dated 31/05/2013(supra) has not decided the ground Nos.5 & 6 raised in the Revenue's appeal No.3182/Ahd/2011 and, hence the miscellaneous application.

3. The ld.Sr.counsel for the assessee Shri S.N.Soparkar appeared on behalf of the assessee and he has not controverted the submission made by the Ld.Sr.DR.

4. After hearing the rival submissions and perusing the order of the Tribunal sought to be rectified, we find that inadvertently ground Nos.5 & 6 were not adjudicated by the Tribunal. Therefore, we are of the view that a mistake crept in the order of the Tribunal dated 31/05/2013, requires rectification. Therefore, the Tribunal's order dated 31/05/2013 passed in ITA No.3182/Ahd/2011 (Revenue's appeal) is recalled for a limited purpose to adjudicate the Ground Nos.5 & 6 raised by the Revenue in its ITA No.3182/Ahd/2011 for AY 2008-09. Accordingly, the Registry is directed to fix the Revenue's appeal (ITA No.3182/Ahd/2011 for AY 2008-09) for hearing in due course, after issuing notice of hearing to both the parties.

MA No.51/Ahd/2014 ( in ITA No.3182/Ahd/2011) DCIT vs. Gujarat Industrial Development Corpn.Ltd.

Asst.Year - 2008-09 -3-

5. In the result, the miscellaneous application filed by the Revenue is allowed as indicated above.

Order pronounced in Court on the date mentioned hereinabove at caption page

Sd/- Sd/-

(अ नल चतव ु द ) (कुल भारत) लेखा सद य या यक सद य ( ANIL CHATURVEDI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER

Ahmedabad; Dated 10/ 02 /2015 ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS आदे श क !त#ल$प अ%े$षत/Copy of the Order forwarded to : 1. अपीलाथ' / The Applicant. 2. %&यथ' / The Respondent. 3. संबं3धत आयकर आयु5त / Concerned CIT

4. आयकर आयु5त(अपील) / The CIT(A)-Gandhinagar

5. 6वभागीय % त न3ध, आयकर अपील य अ3धकरण, अहमदाबाद / DR, ITAT, Ahmedabad

6. गाड: फाईल / Guard file.

आदे शानुसार/ BY ORDER,

स&या6पत % त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad

1. Date of dictation .. 3.2.15 (dictation-pad 3- pages attached at the end of this File)

2. Date on which the typed draft is placed before the Dictating Member ...3.2.15

3. Other Member...

4. Date on which the approved draft comes to the Sr.P.S./P.S.................

5. Date on which the fair order is placed before the Dictating Member for pronouncement......

6. Date on which the fair order comes back to the Sr.P.S./P.S.......10.2.15

7. Date on which the file goes to the Bench Clerk.....................10.2.15

8. Date on which the file goes to the Head Clerk..........................................

9. The date on which the file goes to the Assistant Registrar for signature on the order..........................

10. Date of Despatch of the Order..................