IN THE INCOME TAX APPELLATE TRIBUNAL
                    AHMEDABAD "D" BENCH

             Before: Sri D.K Tyagi, Judicial Member
            and Shri T.R.Meena, Accountant Member

                         MA No. 93/Ahd/2013
                  (Arising out of ITA No. 720/Ahd/2009)
                       Assessment Year 2005-06


     Garden Silk Mills Limited            ACIT
     Garden Mills Complex                 Range-1,
     Sahara Gate,                    Vs   Aayakar Bhavan,
     Surat-395010                         Majura Gate,
     (Appellant)                          Surat
                                          (Respondent)



         Revenue by:           Sri P.L. Kureel, Sr.D.R.
         Assessee by:          Sri J.P. Shah, A.R.


       Date of hearing                    :   20-12-2013
       Date of pronouncement              :   20-01-2014


                              /ORDER

PER : T.R.MEENA, ACCOUNTANT MEMBER:-

      The assessee has filed present Miscellaneous Application in ITA No.
720/Ahd/2009 submitting certain facts which were placed on record have
been overlooked by the Hon'ble Tribunal by passing the order dated 15th
February, 2013.
M.A. No. 93/Ahd/2013(in ITA No. 720/Ahd/2009) A.Y. 2005-06     Page No    2
Garden Silk Mills Ltd vs. ACIT






2.     Learned counsel of the assessee submitted that during the course
hearing of ITA No. 720/Ahd/2009, attention of Hon'ble Tribunal was drawn
on para 5.3.1 on page 61 to para 5.3.3 ending on page 72 of the order of the
Ld. CIT(A). He submitted that the facts submitted in the paper book were
overlooked by the Hon'ble Tribunal which amounts to mistake apparent
from the record. On the contrary Ld. Sr. DR Sri P.L. Kureel, relied on
the order of Hon'ble Tribunal and submitted that the assessee has
not pointed out any specific defect.


3.     We have heard rival contentions and perused the material
available on record. After hearing both the parties, we find that
certain facts were overlooked by passing the order dated 15 th
February, 2013. Therefore, we hereby recall our order dated 15 th
February, 2013. Registry is directed to fix hearing afresh in due
course


4.     In the result, MA filed by the assessee is allowed.







     Order pronounced in open court on the date mentioned
     hereinabove at caption page


          Sd/-                                        Sd/-
   (D.K. TYAGI)                                  (T.R.MEENA)
JUDICIAL MEMBER                              ACCOUNTANT MEMBER
Ahmedabad : Dated 20/01/2014
ak
M.A. No. 93/Ahd/2013(in ITA No. 720/Ahd/2009) A.Y. 2005-06    Page No   3
Garden Silk Mills Ltd vs. ACIT
     / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.

                                                             By order/  ,



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