Income-tax Officer, V. Suresh Babulal Chouhan alias Oswal, Kolhapur

MA 12/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3793 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 19-06-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 20-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE
• Keywords: Reopening of assessment; Assessment record
• Section: 147; 148; 144; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . /MA NO. 12 /PN/ 20 1 4 ARISING OUT OF ITA NO S . 92 1 /PN/2008 & 1056 /PN/ 20 0 8 ASSESSMENT YEAR : 2003 - 04 ITA NO S . 921/PN/2008 ASSESSMENT YEAR : 2003 - 04 SURESH BABULAL CHOUHAN ALIAS OSWAL, PROP. M/S. S.B. CHOUHAN STEELS, 34, MIDC, SHIROLI, KOLHAPUR APPEL LANT VS. INCOME - TAX OFFICER , WARD 1(1), KOLHAPUR RESPONDENT ITA NO S . 1056 /PN/2008 ASSESSMENT YEAR : 2003 - 04 ASSESSMENT YEAR : 2003 - 04 INCOME - TAX OFFICER, WARD 1(1), KOLHAPUR APPELLANT VS. SURESH BABULAL CHOUHAN ALIAS OSWAL, PROP. M/S. S.B. CHOUHAN STEELS, 34, MIDC, SHIROLI, KOLHAPUR RESPONDENT APPLICANT REVENUE BY : SHRI HITENDRA NINAWE RESPONDENT ASSESSEE BY : SMT. DEEPA KHARE / DATE OF HEARING : 11 . 09 .2015 / DATE OF PRONOUNCEMENT: 04 . 1 2 .2015 2 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 / ORDER PER SUSHMA CHOWLA , JM : THE APPLICANT REVENUE HAS PREFERRED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL IN IT A NO S . 921/PN/2008 AND 1056/PN/2008 I.E. CROSS APPEALS FILED BY THE ASSESSEE AND THE REVENUE RELATING TO ASSESSMENT YEAR 2003 - 04, ORDER DATED 23.12.2011 . 2. THE APPLICANT REVENUE HAS POINTED OUT VIDE MISCELLANEOUS APPLICATION MOVED IN THIS BEHALF THAT THE ORDER OF THE TRIBUNAL WHICH WAS A CONSOLIDATED ORDER RELATING TO ASSESSMENT YEARS 1998 - 99 TO 2003 - 04 EXCEPT ASSESSMENT YEAR 2001 - 02, SUFFERS FROM AN ERROR WHILE DECIDING THE APPEAL RELATING TO ASSESSMENT YEAR 2003 - 04. THE COMMON OBJECTION RAISED BY THE AS SESSEE IN ALL APPEALS RELAT ED TO ASSUMPTION OF JURISDICTION BY THE ASSESSING OFFICER WHILE ISSUING NOTICE UNDER SECTION 148 OF THE ACT. THE CASE OF THE ASSESSEE BEFORE THE TRIBUNAL DURING THE COURSE OF HEARING OF APPEAL WAS THAT INITIATION OF PROCEEDINGS UNDER SECTION 147 R.W.S. 148 OF THE ACT WERE INVALID, BEING WITHOUT JURISDICTION. THE APPLICANT REVENUE FURTHER POINTED OUT THAT THE TRIBUNAL ALLOWED THE APPEAL OF THE ASSESSEE ON PRELIMINARY OBJECTION RELATING TO INITIATION OF PROCEEDINGS UNDER SECTION 1 47 OF THE ACT AND THE ASSESSMENT WAS SET - ASIDE. CONSEQUENTLY, THE ISSUE RAISED BY THE ASSESSEE AGAINST PART SUSTENANCE OF ADDITIONS BY THE CIT(A) WERE RENDERED ACADEMIC AND EVEN THE CROSS APPEAL FILED BY THE REVENUE WAS HELD TO BE ACADEMIC SINCE THE ASSES SMENT ORDER ITSELF WAS SET - ASIDE ON THE POINT OF INITIATION OF PROCEEDINGS UNDER SECTION 147 OF THE ACT. 3. THE APPLICANT REVENUE POINTED OUT THAT THE ASSESSMENT PROCEEDINGS RELATING TO ASSESSMENT YEAR 2003 - 04 IN THE CASE OF ASSESSEE WERE INITIATED UNDER SECTION 143(2) OF THE ACT AND THE ASSESSMENT WAS COMPLETED UNDER SECTION 144 OF THE ACT VIDE ORDER DATED 03.06.2005 . THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A) AGAINST THE 3 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 ORDER PASSED UNDER SECTION 144 OF THE ACT, WHERE NONE OF THE GROUNDS OF APP EAL WERE ON THE ISSUE OF REOPENING OF ASSESSMENT UNDER SECTION 147 OF THE ACT. THE CIT(A) VIDE PARAS 13 TO 17 OF THE ORDER DATED 14.03.2008 HAD DISCUSSED ABOUT REOPENING OF ASSESSMENT UNDER SECTION 147 OF THE ACT. HOWEVER, THE ISSUE WAS DECIDED AGAINST T HE ASSESSEE AND IN FAVOUR OF THE DEPARTMENT. THE CIT(A) ON THE OTHER HAND HAD GIVEN RELIEF TO THE ASSESSEE WHICH WAS CARRIED IN APPEAL BEFORE THE TRIBUNAL BY THE DEPARTMENT AND THE APPLICANT IN THIS REGARD SUBMITS THAT THE ISSUE OF REOPENING UNDER SECTION 147 OF THE ACT WAS NOT PRESENT IN ASSESSMENT YEAR 2003 - 04 IN THE CASE OF ASSESSEE SHRI SURESH BABULAL CHOUHAN. IN VIEW THEREOF, THE GROUNDS OF APPEAL RAISED BY THE DEPARTMENT COULD NOT HAVE BECOME INFRUCTUOUS DUE TO OBSERVATIONS OF THE TRIBUNAL IN THIS R EGARD. THE APPLICANT REVENUE WAS THUS AGGRIEVED BY NON - ADJUDICATION OF GROUNDS OF APPEAL RAISED BY THE DEPARTMENT IN ITA NO.1056/PN/2008 DUE TO THE SAID MISTAKE APPARENT FROM RECORD. 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, IN REPLY FIL ED WRITTEN SUBMISSIONS DATED 06.02.2015 AND POINTED OUT THAT THE ASSESSING OFFICER HAD RECORDED REASONS UNDER SECTION 148 OF THE ACT FOR THE RELEVANT YEAR AND EVEN THE ASSESSING OFFICER MAKES A REFERENCE TO THIS AT PAGE 9 OF THE ASSESSMENT ORDER. THE LEAR NED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE FURTHER POINTED OUT THAT IN PARA 5.3 OF THE ASSESSMENT ORDER, THE ASSESSING OFFICER MENTIONED ABOUT THE FACT THAT THERE WAS NO NOTICE ISSUED UNDER SECTION 148 OF THE ACT FOR THE RELEVANT YEAR. IT WAS POINTED OUT BY THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE THAT THE FINDING OF ASSESSING OFFICER WAS CONTRARY TO THE FINDING IN PARA 2.4 AND THE SAME NEEDS EXAMINATION AND VERIFICATION. IT WAS STRESSED BY HER THAT THE ASSESSEE HAD RAISED GROUND OF APPE AL ON VALIDITY OF PROCEEDINGS UNDER SECTION 147 OF THE ACT, WHICH WERE ADJUDICATED BY THE CIT(A) IN PARAS 13 TO 17 OF THE APPELLATE ORDER. IT WAS FURTHER POINTED OUT BY HER THAT IN THE APPEAL MEMO FILED BY THE REVENUE, THE SECTION UNDER WHICH THE ASSESSIN G OFFICER PASSED THE ORDER WAS STATED TO BE 144 R.W.S. 147 OF THE ACT. SHE ALSO MENTIONED THAT THE ASSESSEE HAS RAISED GROUND OF APPEAL AGAINST VALIDITY OF REOPENING OF ASSESSMENT 4 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 IN ITA NO.1192/PN/2007 AND DURING THE COURSE OF HEARING OF THE APPEAL, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE DID NOT ARGUE AND REFER TO THE FACT THAT THERE WERE NO PROCEEDINGS UNDER SECTION 147, BUT UNDER SECTION 144 OF THE ACT. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE REFERRING TO THE DIRECTIONS OF THE TRIBUNAL STATED THAT COPY OF NOTICE UNDER SECTION 148 WAS NOT AVAILABLE WITH THE ASSESSEE. 5. D URING THE COURSE OF HEARING OF MISCELLANEOUS APPLICATION, THE ASSESSEE WAS ASKED TO PRODUCE COPY OF NOTICE PURPORTED TO BE ISSUED BY THE ASSESSING OFFI CER UNDER SECTION 148 OF THE ACT FOR ASSESSMENT YEAR 2003 - 04, ESPECIALLY IN VIEW OF THE OBSERVATIONS OF ASSESSING OFFICER IN PARA 5.3 OF ASSESSMENT O R DER, WHEREIN THE ASSESSING OFFICER HAD OBSERVED THAT NO NOTICE UNDER SECTION 148 OF THE ACT WAS ISSUED FOR THE YEAR UNDER CONSIDERATION. FURTHER, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS ASKED TO PRODUCE ASSESSMENT RECORD S OF THE ASSESSEE. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE REFERRED TO THE REPLY FILED BY THE ASSESSING OFFICER DATED 09.02.2015 , WHEREIN ON VERIFICATION OF ASSESSMENT RECORD, IT WAS REPORTED THAT THERE WAS NO COPY OF NOTICE PURPORTED TO BE ISSUED UNDER SECTION 148 OF THE ACT, ON RECORD. IT WAS FURTHER CLARIFIED BY THE ASSESSING OFFICER THAT IN THE ORDER SH EET DATED 24.03.2004 , THERE WAS MENTION OF ISSUE OF NOTICE UNDER SECTION 143(2) OF THE ACT. HOWEVER, IN ANOTHER ORDER SHEET ENTRY, THERE WAS NOTING OF INCOME ESCAPING ASSESSMENT WITHIN THE MEANING OF SECTION 147 OF THE ACT. IT WAS CLARIFIED BY THE LEARNE D DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE THAT NO COPY OF NOTICE UNDER SECTION 148 OF THE ACT WA S AVAILABLE ON RECORD. HOWEVER, IN THE REGISTER OF NOTICES UNDER SECTION 148 ISSUED, IT WAS SEEN THAT THERE WAS ENTRY REGARDING ISSUE OF NOTICE UNDER SECTI ON 148 OF THE ACT FOR THE ASSESSMENT YEAR 2003 - 04 . HOWEVER, THE COLUMNS REGARDING DATE OF ISSUE AND DATE OF SERVICE OF NOTICE WERE LEFT BLANK IN THE REGISTER. THE COPIES OF RELEVANT PAGES OF THE REGISTER ARE FILED IN THE PAPER BOOK . IT WAS FURTHER CLARI FIED BY THE ASSESSING OFFICER THAT GROUP CASES WERE TAKEN UP FOR HEARING, IN WHICH THERE WAS AN ISSUE OF REOPENING OF ASSESSMENT AND EVEN THE TRIBUNAL WHILE ADJUDICATING GROUP 5 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 CASES, HAD BY MISTAKE ERRED IN DISMISSING THE APPEAL OF THE REVENUE RELATING TO ASSESSMENT YEAR 2003 - 04 HOLDING THE SAME TO BE NOT MAINTAINABLE, IN VIEW OF THE ISSUE OF 147 OF THE ACT BEING DECIDED AGAINST THE REVENUE. 6. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 254(2) OF THE INCOME - TAX ACT, 1961 (IN SHORT THE ACT) , THE TRIBUNAL MAY, AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF ORDER, WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB - SECTION (1) AND SHALL MAKE SUCH AMENDMENT , IF T HE MISTAKE IS BROUGHT TO ITS NOTICE BY THE APPLICANT OR THE ASSESSING OFFICER. IN OTHER WORDS, THE TRIBUNAL AFTER PASSING OF THE ORDER UNDER SECTION 254(1) OF THE ACT, WHERE A MISTAKE APPARENT FROM RECORD, IS BROUGHT TO ITS NOTICE, MAY AMEND ANY ORDER PAS SED BY IT, WITHIN PERIOD OF FOUR YEARS FROM THE DATE OF ORIGINAL ORDER PASSED BY IT. THE COURTS HAVE TIME AND AGAIN HELD THAT THE SAID POWER CAN BE EXERCISED BY THE TRIBUNAL, WHERE THE MISTAKE IS APPARENT FROM RECORD. 7. NOW, COMING TO THE FACTS OF THE P RESENT CASE, THE PRESENT CROSS APPEALS IN ITA NOS.921/PN/2008 AND 1056/PN/2008 RELATING TO ASSESSMENT YEAR 2003 - 04 WERE DECIDED IN A BUNCH OF APPEALS RELATING TO VARIOUS YEARS AND DIFFERENT ASSESSEES. IN ALL THE ABOVE SAID APPEALS, THE PRELIMINARY ISSUE R AISED WAS AGAINST INITIATION OF PROCEEDINGS UNDER SECTION 147 R.W.S. 148 OF THE ACT. THE TRIBUNAL DECIDED THE PRELIMINARY ISSUE IN FAVOUR OF THE ASSESSEE AND CONSEQUENTLY, THE ADDITIONS MADE BY THE ASSESSING OFFICER, AGAINST WHICH THE ASSESSEE WAS IN APPE AL, WERE HELD TO BE ACADEMIC IN NATURE. SIMILARLY, THE RELIEF GRANTED BY THE CIT(A), AGAINST WHICH THE REVENUE WAS IN APPEAL WAS ALSO DISMISSED BEING ACADEMIC. THE CASE OF THE APPLICANT REVENUE BEFORE US IS THAT IN ASSESSMENT YEAR 2003 - 04, THERE WAS NO I SSUE OF REOPENING OF ASSESSMENT UNDER SECTION 147 OF THE ACT AND ISSUE OF NOTICE UNDER SECTION 148 OF THE ACT. THE PERUSAL OF THE ASSESSMENT ORDER REFLECTS THAT VIDE PARA 5, THE ASSESSING OFFICER HAS DECIDED THE ISSUE OF FINALIZATION OF ASSESSMENT PROCEED INGS UNDER SECTION 144 OF THE ACT. VIDE PARA 5.3, IT IS CATEGORICALLY MENTIONED THAT SO FAR AS ISSUE OF NOTICE 6 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 UNDER SECTION 148 OF THE ACT WA S CONCERNED, THE SUBMISSION IS IRRELEVANT SINCE NO NOTICE UNDER SECTION 148 OF THE ACT HAS BEEN ISSUED FOR THE YE AR UNDER CONSIDERATION. THE ASSESSMENT ORDER WAS PASSED UNDER SECTION 144 OF THE ACT. THE ASSESSEE MOVED AN APPEAL BEFORE THE CIT(A), IN WHICH GROUND OF APPEAL NO.1 WAS AGAINST RE - ASSESSMENT FOR ASSESSMENT YEAR 2003 - 04 UNDER SECTION 144 OF THE ACT. THE SECOND AND THIRD ISSUES WERE AGAINST EXPARTE ORDER PASSED UNDER SECTION 144 OF THE ACT. THE CIT(A) DECIDED THE ISSUE OF REOPENING OF ASSESSMENT BY REFERRING TO EXPARTE ORDER BEING PASSED UNDER SECTION 147 R.W.S. 144 OF THE ACT. THE CIT(A) UPHELD THE INVO KING OF JURISDICTION UNDER SECTION 147 OF THE ACT AND ISSUE OF NOTICE UNDER SECTION 148 OF THE ACT , T HE ASSESSEE FILED AN APPEAL BEFORE THE TRIBUNAL IN THIS REGARD. IN THE MEMO OF APPEAL IN COLUMN 2 I.E. SECTION UNDER WHICH THE ORDER APPEALED AGAINST WAS PASSED, IT WAS MENTIONED 144 OF THE INCOME TAX ACT, 1961 AND EVEN IN COLUMN 5, SECTION OF THE INCOME - TAX ACT, 1961, UNDER WHICH THE ASSESSING OFFICER PASSED THE ORDER, IT WAS MENTIONED 144 OF THE I.T. ACT, 1961. THE ASSESSEE HAD HIMSELF HAS MADE AN ERROR IN REPORTING IN COLUMN 2 THAT THE ORDER WAS PASSED UNDER SECTION 144 OF THE ACT. THE REPORTING IN COLUMN 2 THAT THE ORDER WAS PASSED UNDER SECTION 144 OF THE ACT. THE CORRECT COLUMN IN THIS REGARD IS COLUMN 5, WHEREIN ADMITTEDLY, THE ASSESSEE HAS MENTIONED THAT THE ORDER WAS PASSED UNDER SECTION 144 OF THE ACT. 8. NOW, COMING TO TH E GROUNDS OF APPEAL RAISED BY THE ASSESSEE. ADMITTEDLY, GROUND OF APPEAL HAS BEEN RAISED AGAINST REOPENING OF ASSESSMENT PROCEEDINGS UNDER SECTION 147 / 148 OF THE ACT. THE TRIBUNAL WHILE DECIDING BUNCH OF APPEALS WAS ABREAST OF ALL THE AFORESAID GROUNDS OF APPEAL IN ALL OTHER APPEALS. HOWEVER, THE PERUSAL OF ASSESSMENT RECORD AND ORDER PASSED BY THE ASSESSING OFFICER REFLECTS THAT IN THE PRESENT CASE RELATING TO ASSESSMENT YEAR 2003 - 04 , NO NOTICE WAS ISSUED UNDER SECTION 148 OF THE ACT AND IN VIEW THERE OF, IT CANNOT BE SAID THAT THERE WAS REOPENING OF ASSESSMENT UNDER SECTION 147 OF THE ACT. THE ASSESSMENT RECORDS WERE PLACED BEFORE US AND THE ASSESSING OFFICER HAS ALSO FILED AN UNDERTAKING THAT THERE IS NO COPY OF NOTICE ISSUED UNDER SECTION 148 OF THE ACT AVAILABLE ON RECORD. HOWEVER, IN THE REGISTER OF NOTICES UNDER SECTION 148 OF THE ACT ISSUED , THERE WAS AN ENTRY REGARDING 7 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 ISSUE OF NOTICE UNDER SECTION 148 OF THE ACT FOR ASSESSMENT YEAR 2003 - 04. HOWEVER, DATE OF ISSUE AND DATE OF SERVICE OF NOTICE , WERE LEFT BLANK IN THE REGISTER . THE COPY OF REGISTER IS AVAILABLE ON RECORD. THE REMAND REPORT WAS CALLED FOR BY THE CIT(A) REGARDING ADDITION ON ACCOUNT OF UNEXPLAINED CRE DITORS AND NO ISSUE OF RE - ASSESSMENT PROCEEDINGS IN THE REMAND REPORT WA S ADDRE SSED BY THE ASSESSING OFFICER . THE REVENUE IN ITS APPEAL FILED BEFORE THE TRIBUNAL IN FORM NO.36 IN COLUMN 5 HAD MENTIONED THAT THE ORDER WAS STATED TO BE UNDER SECTION 144 R.W.S. 147 OF THE ACT. IN VIEW THEREOF, WE ARE OF THE VIEW THAT A MISTAKE HAS CRE PT IN THE ORDER OF TRIBUNAL TO THE EFFECT THAT WHILE DISPOSING OF BUNCH OF APPEALS ON THE PRELIMINARY ISSUE OF REOPENING OF ASSESSMENT UNDER SECTION 147 OF THE ACT AND ISSUE OF NOTICE UNDER SECTION 148 OF THE ACT, THE APPEALS IN ITA NOS.921/PN/2008 AND 105 6/PN/2008 HAVE BEEN DECIDED ON THE SAID PRELIMINARY ISSUE. 9. DESPITE SEVERAL OPPORTUNITY BEING GRANTED TO THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE, NO COPY OF NOTICE ISSUED UNDER SECTION 148 OF THE ACT HAS BEEN PRODUCED BY HER. THE PERUS AL OF ASSESSMENT RECORD AND THE LETTER OF THE ASSESSING OFFICER ESTABLISHED THAT NO COPY OF NOTICE ISSUED UNDER SECTION 148 OF THE ACT IS AVAILABLE ON RECORD. IN VIEW OF THESE MITIGATING CIRCUMSTANTIAL EVIDENCE, WE FIND A MISTAKE CREPT IN THE ORDER OF TRI BUNAL IN DECIDING THE PRELIMINARY ISSUE FOR THE CAPTIONED ASSESSMENT YEAR, WHICH DOES NOT AR I SE IN THE CASE OF ASSESSEE . I N THE ABSENCE OF ANY NOTICE ISSUED UNDER SECTION 148 OF THE ACT , T HOUGH , AT SOME PLACES, THERE IS MENTION OF PROCEEDINGS UNDER SECTIO N 147 R.W.S. 144 OF THE ACT, BUT THE ASSESSMENT ORDER HAS CATEGORICALLY BEEN PASSED UNDER SECTION 144 OF THE ACT. THE ASSESSEE IN THE APPEAL FILED IN FORM NO.36 HAS MENTIONED THAT THE APPEAL IS AGAINST THE ORDER PASSED UNDER SECTION 144 OF THE ACT. THE R EVENUE THOUGH, IN ITS MEMO OF APPEAL IN COLUMN 5 HAS MENTIONED THE ORDER PURPORTED TO BE PASSED UNDER SECTION 147 R.W.S. 144 OF THE ACT, BUT SUCH MISTAKES IN TYPING CANNOT ESTABLISH THE CASE OF ASSESSEE THAT IN VIEW THEREOF, THERE WERE REASSESSMENT PROCEED INGS INITIATED AGAINST THE ASSESSEE AND HENCE, THE ORIGINAL ORDER PASSED BY THE TRIBUNAL SHOULD BE UPHELD. WE FIND NO MERIT IN THE 8 M A NO. 12 /PN/20 1 4 ARISING O UT OF ITA NO. 9 21 /PN/ 20 0 8 ITA NO.1056/PN/2008 OBJECTIONS RAISED BY THE ASSESSEE IN THIS REGARD AND WE ALLOW THE PRESENT MISCELLANEOUS APPLICATION MOVED BY THE APPLICANT R EVENUE AND RESTORE BOTH THE APPEALS FOR FRESH HEARING BEFORE REGULAR BENCH. THE REGISTRY IS DIRECTED TO POST THE MATTER FOR HEARING ON 18.01.2016 AND INFORM THE PARTIES. 10 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE APPLICANT REVENUE IS A LLOWED . ORDER P RONOUNCED ON THIS THE 4 TH DAY OF DECEMBER , 201 5 . SD/ - SD/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 4 TH DECEMBER , 2015 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / TH E APP LICANT ; 1. / TH E APP LICANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A), KOLHAPUR ; 4. / THE CIT - I / II, KOLHAPUR / CIT (CENTRAL), PUNE ; 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE