Income Tax Appellate Tribunal - Ahmedabad
The Dcit, Circle-1(1)(1),, Ahmedabad vs Abhishek Engineers Pvt. Ltd.,, ... on 9 January, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "B" BENCH
Before: Shri S. S. Godara, Judicial Member
and Shri Amarjit Singh, Accountant Member
M.A. No. 72/Ahd/2015
(In ITA No. 2452/Ahd/2011)
Assessment Year 2005-06
The DCIT, Abhishek Engineers
Circle-1(1)(1), Pvt. Ltd. Abhishek
Ahmedabad Vs House, 5, Shrimali
(Appellant) Society, Near Mithakali
Six Road, Navrangpura
PAN: AAACA9827E
(Respondent)
Revenue by: Shri Prasoon Kabra, Sr. D.R.
Assessee by: Shri Rajesh Shah, A.R.
Date of hearing : 18-11-2016
Date of pronouncement : 09-01-2017
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
The revenue has filed this MA against the order passed by the ITAT vide ITA NO. 2452/AHD/2011 in the case of the assessee for the assessment year 2005-06. It was stated in the miscellaneous MA No.72/Ahd/2015 (in ITA No. 2452/Ahd/2011) A.Y. 2005-06 Page No 2 DCIT vs. Abhishek Engineers Pvt. Ltd application that on the perusal of above referred order. It was noticed that ITAT has erred in deciding the appeal by stating that the appeal in this case was filed by the assessee against the order of learned CIT(appeal) whereas the appeal had been filed by the revenue. The revenue had stated that this mistake was appellant on records so requested for necessary rectification. During the course of appellant proceedings, the learned authorized representative repeated the same facts as stated above and the learned counsel has not raised any objection.
2. After hearing both the sides and perusal of material as per records, we find that in the above stated order of the ITAT it was stated as under:-
"This is the assessee's appeal against the order of the learned CIT appeal -VI Ahmedabad dated 05 - 07 - 2011 for assessment year 2005 - 06."
2.1 In view of the above, we find that there is an appellant mistake from the recordss which we rectified by stating as under:-
"This is the revenue's appeal against the order of the learned CIT(appeal)-VI Ahmedabad dated 05- 07 - 20115 assessment year 2005-06."
MA No.72/Ahd/2015 (in ITA No. 2452/Ahd/2011) A.Y. 2005-06 Page No 3 DCIT vs. Abhishek Engineers Pvt. Ltd
3. In the result, the miscellaneous application of the revenue is allowed.
Order pronounced in the open court on 09-01-2017 Sd/- Sd/-
(S.S. GODARA) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 09/01/2017
आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद