Income-tax Officer, Ward - 1, Pandharpur V. M/s. Kamble Gold, Solapur

MA 11/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4223 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 05-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.11/PUN/2022 (Arising out of ITA No.899/PUN/2019 िनधाᭅरण वषᭅ / Assessment Year: 2015-16 ITO, Ward-1, Pandharpur. Vs. M/s. Kamble Gold, H. No.20-1/2-1/8, Kosti Galli, Near Trimurti Theatre, Sangola, Solapur- 413304. PAN : AALFK3291N Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the Department seeking modification of the order passed by this Tribunal in ITA No.899/PUN/2019 for the assessment year 2015-16 dated 27.09.2019 on the ground that though the issue of addition on account of unaccounted purchase of jewellery was not a subject- matter of the appeal, the Tribunal had adjudicated the issue in favour of the assessee. 2. The ld. Sr. DR taking us through the grounds of appeal filed before the Tribunal stated that the issue of addition on account of Revenue by : Shri Piyush Kumar Singh Yadav Assessee by : Shri Pratik Sandbhor Date of hearing : 20.05.2022 Date of pronouncement : 23.05.2022 MA No.11/PUN/2022 2 unaccounted purchase of jewellery was not the subject-matter of appeal before the Tribunal and, therefore, the Tribunal had wrongly adjudicated and directed the Assessing Officer to delete the addition on account of unaccounted purchase of jewellery. 3. On the other hand, ld. AR submitted that the issue of addition on account of unaccounted purchase jewellery was argued during the course of hearing of appeal, which forms part of the subject- matter of the appeal. 4. We heard the rival submissions and perused the material on record. We have carefully gone through the grounds of appeal filed before this Tribunal which are extracted vide para 2 in the order passed by the Tribunal (supra). On perusal of the grounds of appeal, it would be evident that the petitioner had challenged only issue of addition of Rs.3,68,729/- on account of shortage of physical cash-in-hand. The addition on account of difference in the claim of stock does not constitute subject-matter of appeal. On reading of para 6.2 of the order of ld. CIT(A), it would clearly suggest that the petitioner only sought the relief of the addition on account of difference in the stock to the extent of Rs.2,87,164/- as against the addition of Rs.7,31,071/- made by the Assessing Officer. The relief sought by the petitioner was granted by the ld. CIT(A). Therefore, there is no occasion to seek further relief nor the petitioner raised any ground of appeal. The contention that on oral argument was MA No.11/PUN/2022 3 made during the course of hearing appeal is not born out of any material on record, as such is dismissed. As a result, the order passed by this Tribunal in ITA No.899/PUN/2019 stands modified by deleting the words “unaccounted purchase of jewellery as well as” in para 8 of the said order (supra). Accordingly, para 8 of the said order of the Tribunal (supra) shall read as under : 8. ......... Therefore, it is directed to the Assessing Officer and the CIT(A) to delete the entire addition made on account of cash shortage. Thus, the ground no.2 raised by the assessee is allowed. 5. In the result, the Miscellaneous Application filed by the Revenue stands allowed. Order pronounced on this 23 rd day of May, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 23 rd May, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-7, Pune 4. The Pr. CIT-6, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.