Sri. M. Nagaraj, Mysore V. DCIT, Mysore

MA 100/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5134 (ITAT-BANGALORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2010
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 1999-2000
• Appeal Filed On: 02-11-2010
• Court: TRIBUNAL
• Department Lawyers: PRABHAKAR REDDY
• Assessee Lawyers: S VENKATESAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NO.100(BANG/2 010 (IN ITA NO.793(B)/2005) (ASSESSMENT YEAR : 199 9-2000) SHRI M. NAGARAJ, M/S NAGEETHA COMPLEX, SARASWATHIPURAM, MYSORE PETITIONER VS THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1), MYSORE RESPONDENT PETITIONER BY : SHRI S.VENKATESAN, CA REVENUE BY SHRI PRABHAKAR REDDY, ADDL.CIT O R D E R PER SMT P. MADHAVI DEVI, JM; THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE A SSESSEE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 21-04-2006, AS WELL AS IN THE ORDER OF THE TRIBUNAL DATED 15-09 -2006 IN M.P.NO.100(B)/06 2. ACCORDING TO THE LEARNED COUNSEL FOR THE ASSESSE E, THE PETITIONER HAD FILED AN APPEAL BEFORE THE HONBLE T RIBUNAL BY RAISING AS MANY AS FIVE GROUNDS OF APPEAL AND ALSO ENUMERAT ED THE FIVE GROUNDS OF APPEAL RAISED BEFORE THE CIT(A). HE SUB MITTED THAT THE M.P.NO.100(B)/10 2 TRIBUNAL VIDE ORDER DATED 21-04-2006 HAD DEALT WITH ONLY GROUND OF APPEAL NO.3 WHICH IS ALSO ONE OF THE GROUNDS OF APP EAL BEFORE THE CIT(A) AND DID NOT DEAL WITH THE OTHER ISSUES. THE REFORE, THE ASSESSEE HAD PREFERRED AN M.P.NO.100(B)/2006 BRINGI NG THE ABOVE FACTS TO THE KNOWLEDGE OF THE TRIBUNAL. 3. THE TRIBUNAL VIDE ORDER DATED 15-09-2006 HAS DIS POSED OF THE ONLY ONE GROUND WITH REFERENCE TO ADDITION OF R S.2,45,000/- TO THE OPENING STOCK OF WORK IN PROGRESS WHICH IS THE GROUND OF APPEAL NO.2 BEFORE THE CIT(A) AND THE OTHER GROUND I.E. GR OUND NO.2 BEFORE THE TRIBUNAL, WAS NOT CONSIDERED. HENCE, THE ASSES SEE WAS CONSTRAINED TO FILE THIS MISC. PETITION BEFORE US. 4. THE LEARNED COUNSEL FOR THE ASSESSEE TOOK US TH ROUGH THE ORDER OF TRIBUNAL DATED 21-04-2006 AND ALSO ORDER O F THE MP NO.100(B)/06 DATED 15-09-2006. 5. AFTER HEARING BOTH THE PARTIES AND AFTER CONSIDE RING THE MATERIAL ON RECORD, WE ARE OF THE OPINION, THAT THE TRIBUNAL HAD ERRONEOUSLY MISSED TO DISPOSE OF THE GROUND OF APPE AL NO.2 BEFORE THE TRIBUNAL WHICH IS ALSO GROUND OF APPEAL NO.3 & 4 BEFORE THE CIT(A) AND THEREFORE, THE ORDER OF THE TRIBUNAL DAT ED 21-04-2006 NEEDS TO BE RECALLED ONLY AS REGARDS THIS ISSUE IS CONCERNED I.E. GROUND NO.2 BEFORE THE TRIBUNAL FOR REHEARING ON ME RITS. WE ORDER ACCORDINGLY AND THE APPEAL IS POSTED FOR HEARING ON 20-12-2010. M.P.NO.100(B)/10 3 AS THE DATE OF HEARING IS DECLARED IN THE OPEN COUR T, NO FRESH NOTICE NEEDS TO BE GIVEN. THE M.P. FILED BY THE ASSESSEE IS ACCORDINGLY DISP OSED OF. (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (SMT. P. MADHAVI DEVI) JUDICIAL MEMBER PLACE: BANGALORE, DATED: 30-11- 2010. AM* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER AR,ITAT, BANGALORE.