The ACIT, 3(1), Bhopal V. M/s. DEVI SHAKUNTALA THAKRAL CHARITABLE TOUNDATION, Bhopal

MA 106/Ind/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7192 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: GIRISH AGRAWAL
• Keywords: Non-deduction of tax

Judgement Text

[MA 106/IND/2017] [M/S. DEVI SHAKUNTALA THAKRAL CHARITABLE FOUNDATION , 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.106/IND/2017 (ARISING OUT OF ITA NO.726/IND/2014) ASSESSMENT YEAR: 2009-10 / VS. DCIT (EXEMPTION) BHOPAL (APPELLANT) M/S. DEVI SHAKUNTALA THAKRAL CHARITABLE FOUNDATION, THAKRAL NAGAR, BHOPAL (REVENUE ) P.A. NO. AAATD2943B 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 ` 2 NO.725&726/IND/2014 ON THE GROUND THAT ISSUE OF 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-226/2011-12 AND TH E HON'BLE ITAT BY THIS ORDER IN ITA NO.726/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.424&447/IND/2009 FOR ASSESSMENT YEAR 200 4-05 TO 2005-06 AND ITA NOS.48 & 49/IND/2012 FOR ASSESSMENT YEARS 2007-08 & 2008-09 DATED 1.6.2012. THIS ISSUE OF DI SALLOWANCE OF EXPENSES U/S 40(A)(IA) WAS NOT COVERED IN THESE ORD ERS FOR EARLIER ASSESSMENT YEARS. IT IS PRAYED ACCORDINGLY THAT TH E HON'BLE TRIBUNALS ORDER IN ITA NO.726/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 THE 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). ` 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.726/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