BADHTE KADAM, RAIPUR V. DY.. C.I.T.-1(1), RAIPUR

MA 09/RPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7129 (ITAT-RAIPUR)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G N SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. NOS.08 & 09/RPR/2017 (IN ITA NOS.56 & 57/RPR/2015) ASSESSMENT YEARS : 2008-09 & 2009-10 BADHTE KADAM, 206, 2 ND FLOOR, RISHABH CHAMBERS, M.G. ROAD, RAIPUR (CG). VS. DCIT- 1(1), RAIPUR (CG). PAN : AABTB4280C (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SUNIL KUMAR AGRAWAL, CA DEPARTMENT BY : SHRI G. N. SINGH, DR DATE OF HEARING : 10-08-2018 DATE OF PRONOUNCEMENT : 17-08-2018 O R D E R PER R. K. PANDA, AM : THE ASSESSEE THROUGH THESE MISCELLANEOUS APPLICATIO NS REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED BY IT ON THE GR OUND THAT CERTAIN ERRORS HAVE CREPT IN THE ORDER OF THE TRIBUNAL SINCE THE TRIBUN AL HAS NOT ADJUDICATED THE REVISED/ADDITIONAL GROUNDS RAISED BEFORE IT. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO TH E MISCELLANEOUS APPLICATIONS SUBMITTED THAT THE ASSESSEE VIDE LETTE R DATED 12.04.2017 RAISED 2 MA NOS.08 & 09/RPR/2017 CERTAIN ADDITIONAL GROUNDS AND ALSO REVISED ITS GRO UNDS OF APPEAL. HOWEVER, THE TRIBUNAL WHILE ADJUDICATING THE APPEAL HAS NOT CONS IDERED THE ADDITIONAL/REVISED GROUNDS AND IT PROCEEDED TO DECIDE THE ISSUE ON THE BASIS OF ORIGINAL GROUNDS OF APPEAL. SINCE THE VARIOUS GROUNDS OF APPEAL WERE N OT ADJUDICATED BY THE TRIBUNAL, THEREFORE, CERTAIN MISTAKES HAVE CREPT IN THE ORDER OF THE TRIBUNAL WHICH REQUIRE TO RECALL THE ORDER OF THE TRIBUNAL F OR ADJUDICATION OF THE ISSUE AFRESH. 3. THE LD. DR FAIRLY CONCEDED THAT THE REVISED/ADDI TIONAL GROUNDS RAISED BY THE ASSESSEE HAVE NOT BEEN ADJUDICATED BY THE TRIBU NAL. THEREFORE, HE HAS NO OBJECTION IF THE ORDER OF THE TRIBUNAL IS RECALLED AND THE MATTER IS HEARD AFRESH. 4. AFTER HEARING BOTH THE SIDES, WE FIND VIDE A LET TER DATED 12.04.2017 THE ASSESSEE HAD FILED THE REVISED/ADDITIONAL GROUNDS. HOWEVER, THE TRIBUNAL WHILE ADJUDICATING THE APPEAL HAS INADVERTENTLY NOT CONSI DERED THE SAME. SINCE THE TRIBUNAL INADVERTENTLY HAS NOT CONSIDERED THE REVIS ED/ADDITIONAL GROUNDS RAISED BY THE ASSESSEE, THEREFORE, WE FIND MERIT IN THE AR GUMENT OF THE LD. COUNSEL FOR THE ASSESSEE THAT CERTAIN MISTAKES HAVE CREPT IN TH E ORDER OF THE TRIBUNAL. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL. THE R EGISTRY IS DIRECTED TO ISSUE NOTICE OF HEARING AND THE APPEALS ARE FIXED FOR HEA RING IN NORMAL COURSE. THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE AR E ACCORDINGLY ALLOWED. 3 MA NOS.08 & 09/RPR/2017 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., RAIPUR. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY ITAT, RAIPUR