Anand Credit LTd.,, Ahmedabad v. The DY.CIT(A),S.R.-9,, Ahmedabad

MA 264/AHD/2009 | misc
Pronouncement Date: 22-02-2010 | Result: Allowed

Appeal Details

RSA Number 26420524 RSA 2009
Bench Ahmedabad
Appeal Number MA 264/AHD/2009
Duration Of Justice 6 month(s) 19 day(s)
Appellant Anand Credit LTd.,, Ahmedabad
Respondent The DY.CIT(A),S.R.-9,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 22-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 22-02-2010
Assessment Year misc
Appeal Filed On 03-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH 'B' (BEFORE S/SHRI I S VERMA AND N S SAINI) MISCELLANEOUS APPLICATION NO.264/AHD/2009 ARISING OUT OF IT(SS)A NO.4443/AHD/1996 [BLOCK PERIOD:11-11-1993 TO 26-09-1995] ANAND CREDIT LIMITED 2 KRISHNA APARTMENT AMBAWADI AHMEDABAD V/S THE DEPUTY COMMISSIONER OF INCOME-TAX (ASSESSMENT) SPECIAL RANGE-9 AHMEDABAD [APPLICANT] [RESPONDENT] APPLICANT BY :- SHRI ASEEM L THAKKAR RESPONDENT BY:- SHRI GOVIND SINGHAL SR. DR O R D E R PER N S SAINI (ACCOUNTANT MEMBER: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIB UNAL DATED 25-01- 2007 PASSED IN IT(SS)A NO.4443/AHD/1996. 2 IN THIS MISCELLANEOUS APPLICATION THE GRIEVANCE O F THE ASSESSEE IS THAT THE ASSESSEE HAD TAKEN THE FOLLOWING ADDITIONA L GROUNDS OF APPEAL WHICH WERE NOT ADJUDICATED UPON BY THE TRIBUNAL IN ITS ORDER DATED 25- 01-2007: 1 THE ORDER U/S 158BC OF THE ACT IS PASSED WITHOUT IS SUING A NOTICE U/S 143(2) OF THE ACT HENCE THE SAME IS ILLE GAL AND BAD IN LAW. 2 THE APPELLANT PRAYS THAT THE ABOVE ADDITIONAL GROUN D OF APPEAL MAY KINDLY BE ADMITTED AND THE SAME BE TAKEN ON RECORD. 2 2 3 THE APPELLANT CRAVES LEAVE TO ADD ALTER AMEND OR MODIFY ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF H EARING OF APPEAL. IT HAS THEREFORE BEEN PRAYED THAT THE ADDITIONAL GR OUNDS TAKEN BY THE ASSESSEE IN THE APPEAL BE CONSIDERED AND DISPOSED O FF. 3 THE LEARNED DR DID NOT OBJECT TO THE ABOVE SUBMIS SIONS OF THE LEARNED AR. 4 AFTER HEARING BOTH THE PARTIES AND PERUSING THE O RDER OF THE TRIBUNAL AND THE MATERIALS AVAILABLE ON RECORD WE FIND THAT THE ASSESSEE HAS TAKEN THE ABOVE QUOTED ADDITIONAL GROU NDS OF APPEAL VIDE LETTER DATED 06-01-2003 AND WE ALSO FIND THAT THE A BOVE GROUNDS OF APPEAL WERE NOT CONSIDERED AND DECIDED BY THE TRIBU NAL. AS THE LEARNED DR HAS NO OBJECTION TO CONSIDER AND DECIDE THE ABOVE GROUNDS OF APPEAL WE RECALL THE ORDER DATED 25-01-2007 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR THE LIMITED PURPOSE OF HEARIN G AND DECIDING THE ABOVE QUOTED ADDITIONAL GROUNDS OF APPEAL IN DUE C OURSE. NO OTHER POINT WAS ARGUED OR PRESSED AT THE TIME OF HEARING OF THIS MISCELLANEOUS APPLICATION. 5 IN THE RESULT THE MISCELLANEOUS APPLICATION IS A LLOWED AS ABOVE. O RDER PRONOUNCED IN THE OP EN COURT TODAY ON 22 - 02 - 20 10 SD/- SD/- (I S VERMA) JUDICIAL MEMBER (N S SAINI) ACCOUNTANT MEMBER DATE : 22-02-2010 3 3 COPY OF THE ORDER FORWARDED TO : 1. ANAND CREDIT LIMITED 2 KRISHNA APARTMENT AMBA WADI AHMEDABAD 2. THE DCIT (ASSESSMENT) SPECIAL RANGE-9 AHMEDABA D 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. THE DR ITAT AHMEDABAD 6. GUARD FILE BY ORDER DEPUTY REGISTRAR ASSISTANT REGISTRAR ITAT AHMEDABAD