M/s Punjab Urban Planning & Development Authority, Mohali V. DCIT, Chandigarh

MA 10/CHANDI/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2949 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 13-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO.10/CHD/2014 (IN ITA NO. 745/CHD/2009) ASSESSMENT YEAR: 2006-07 M/S PUNJAB URBAN PLANNING, VS. THE DCIT & DEVELOPMENT AUTHORITY C-6(1) MOHALI CHANDIGARH PAN N. AAALP0045J (APPELLANT) (RESPONDENT) APPELLANT BY : SH. PRIKSHIT AGGARWAL RESPONDENT BY : SH. S.K. MITTAL DATE OF HEARING : 22/05/2015 DATE OF PRONOUNCEMENT: 22/05/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS POINTED OUT THAT AN ERROR HAS CREPT IN THE ORDER OF TRIBUNAL IN ITA NO. 745/CHD/2009 WHICH HAS BEEN POINTED OUT THAT GROUND NO. 3 RAISED BY TH E ASSESSEE HAS NOT BEEN ADJUDICATED. 2. BOTH THE PARTIES ARE HEARD. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE HAVE PERUSED THE ORDER OF TRIBUNAL IN ITA NO. 745/CHD/20 09 AND FIND THAT INADVERTENTLY GROUND NO. 3 HAS NOT BEEN ADJUDICATED . THEREFORE, AN ERROR HAS CREPT IN THE ORDER OF TRIBUNAL. IN THIS B ACKGROUND WE RECALL OUR ORDER IN ITA NO. 745/CHD/2009 FOR LIMITED PURPO SE OF ADJUDICATION OF GROUND NO. 3 RAISED BY THE ASSESSEE IN THIS APPEAL. 2 4. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE APPEAL ON 17/06/2015. ASSESSEE SHALL TAKE NOTICE FROM THIS OR DER ITSELF AS NO SEPARATE NOTICE WILL ISSUED. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 22/05/20 15. SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22/05/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR