The ACIT, 3(1), Bhopal V. M/s. CHANDRAVADANI MAHILA SHIKSHA SAMITI, Bhopal

MA 105/Ind/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7189 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2017
• Court: TRIBUNAL
• Department Lawyers: GIRISH AGRAWAL
• Assessee Lawyers: P K MITRA
• Keywords: Non-deduction of tax

Judgement Text

[MA 105/IND/2017] [M/S. CHANDRAVADANI MAHILA SHIKSHA SAMITI, BHOPAL] , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M.A. NO.105/IND/2017 (ARISING OUT OF ITA NO.725/IND/2014) ASSESSMENT YEAR: 2009-10 / VS. ACIT - 3(1) BHOPAL (APPELLANT) M/S. CHANDRAVADANI MAHILA SHIKSHA SAMITI BHOPAL (REVENUE ) P.A. NO. AAATC2617H APPELLANT BY SHRI P.K. MITRA, DR RESPONDENT BY SHRI GIRISH AGRAWAL, AR DATE OF HEARING: 31.08.2018 DATE OF PRONOUNCEMENT: 28.09.2018 / O R D E R PER KUL BHARAT, J.M: THIS MISCELLANEOUS APPLICATION BY THE REVENUE SEEKIN G RECALLING OF THE ORDER DATED 14.3.2016 IN ITA NO.725&726/IND/2014 ON THE GROUND THAT ISSUE OF [MA 105/IND/2017] [M/S. CHANDRAVADANI MAHILA SHIKSHA SAMITI, BHOPAL] 2 DISALLOWANCE OF EXPENSES IS NOT COVERED BY THE EARLIER ASSESSMENT ORDER, THEREFORE, AN APPARENT MISTAKE HAS CREP T INTO THE ORDER OF THE TRIBUNAL. 2. LD. D.R. REITERATED THE SUBMISSIONS AS MADE IN THE APPLICATION. THE CONTENTS OF THE APPLICATION ARE REPROD UCED AS UNDER: THE APPLICANT HAD FILED AN APPEAL BEFORE THE HON'B LE ITAT, INDORE BENCH AGAINST THE LD. CIT(A)-2, BHOPALS ORD ER DATED 3.9.2014 IN APPEAL NO.CIT(A)-II/BHOPAL/IT-220/2011-12 AND TH E HON'BLE ITAT BY THIS ORDER IN ITA NO.725/IND/2014 DATED 14.3.201 6 HAS DECIDED THE APPEAL IN FAVOUR OF THE ASSESSEE. HOWEVER, IT IS NOTICED THAT THE HON'BLE ITAT HAS ALLOWED RELIEF TO THE SOCIETY ON A CCOUNT OF DISALLOWANCE OF EXPENSES U/S 40(A)(IA,) RELYING UPO N ITS OWN ORDERS IN ITA NOS.141 TO 143 AND 281/IND/2011 FOR ASSESSME NT YEARS 2004-05 TO 2006-07 AND 2008-09 DATED 8.2.2012. THI S ISSUE OF DISALLOWANCE OF EXPENSES U/S 40(A)(IA) WAS NOT COVE RED IN THESE ORDERS FOR EARLIER ASSESSMENT YEARS. IT IS PRAYED ACCORDINGLY THAT THE HON'BLE TRIBUNALS ORDER IN ITA NO.725/IND/2014 DATED 14.3.2016 MAY KINDLY BE RECONSIDERED IN VIEW OF THE ABOVE FACTS. SUITABLE ORDER MAY KINDLY BE PASSED ON MERITS IN TH E INSTANT CASE. 3. LD. A.R. OPPOSED THE APPLICATION AND SUBMITTED THAT THE DISALLOWANCE IS MADE ON THE BASIS OF NON-DEDUCTION OF TAX BUT THE ASSESSEE HAS DULY DEDUCTED TAX. THE LD. COUNSEL HAS DRAWN OUR ATTENTION TO PAPER BOOK PAGE NOS.73 TO 91. HE SUPPORTED THE ORDER OF THE LD. CI T(A). [MA 105/IND/2017] [M/S. CHANDRAVADANI MAHILA SHIKSHA SAMITI, BHOPAL] 3 4. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. ADMITTEDLY, THIS ISSUE WAS NOT CO VERED BY THE EARLIER YEARS. THEREFORE, WE DEEM IT PROPER TO RECALL TRIBUNALS ORDER IN ITA NO.725/IND/2014 TO DECIDE TH E ISSUE ON MERIT. APPEAL IS FIXED FOR HEARING ON 26.11 .2018. REGISTRY IS DIRECTED TO ISSUE NOTICES TO THE PARTIES ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28. 09.2018. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 28/09/2018 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER SR. PRIVATE SECRETARY, INDORE