M/s Punjab State Electricity Board, Patiala V. ACIT, Patiala

MA 123/CHANDI/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5162 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 13-10-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: K P BAJAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 123/CHD/2009 (IN ITA NO. 570/CHD/2009) ASSESSMENT YEAR : 2005-06 PUNJAB STATE ELECTRICITY BOARD, VS . THE ACIT, CIRCLE, PATIALA PATIALA PAN NO.AABCP7651E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P.BAJAJ RESPONDENT BY: SMT. JAISHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 23 .7.2009 IN ITA NO. 570/CHD/2009. 2. THE APPLICANTS GRIEVANCE IN PARA NOS. 6 TO 8 OF THE MISC. PETITION ARE AS UNDER:- 6. THAT IN APPEAL FILED BY THE ASSESSEE, SOLITARY GROU ND TAKEN IS THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LEARNED CIT(A) WAS NOT JUSTIFIED IN UPHOLDING THE ADDITION OF RS. 1480,14,62,276/- MADE ON ACCOUNT OF RURAL ELECTRIFICATION SUBSIDY WRONGLY CLAIMED AND THEN WRITTEN OFF IN THE PERIOD RELEVANT FOR THE ASSESSMENT YEAR 2006-07. 2 7. THAT WHILE DIPSING OF THE APPEAL OF THE REVENUE, T HE GROUND TAKEN BY THE ASSESSEE IN ITS APPEAL HAS ALSO BEEN DECIDED VIDE PARA 4 OF THE ORDER OF THE HON'BL E TRIBUNAL. 8. THAT, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEAR ING BEFORE THE HON'BLE B BENCH ON 24.9.2009 WHEN THE MISTAKE WAS POINTED OUT AND THE APPEAL WAS CONSEQUENTLY ADJOURNED TO 21.12.2009. IT IS PRAYED THAT THE APPEAL OF THE ASSESSEE WAS NO T FIXED WHEN THE APPEAL OF THE REVENUE WAS FIXED FOR HEARING AND NO ARGUMENTS ADVANCED BY EITHER PARTY, PARA 4 OF THE ORDER OF TH E HON'BLE TRIBUNAL DATED 23.7.2009 MAY VERY KINDLY BE EXPUNGE . 3. ON THE PERUSAL OF THE ORDER OF THE TRIBUNAL DATE D 23.7.2009, WE FIND THAT ISSUE RAISED IN THE APPEAL FILED BY THE R EVENUE WAS RELATED TO THE ALLOWABILITY OF CLAIM OF LEASE RENT, WHICH WAS COVE RED BY THE ORDER OF THE TRIBUNAL IS THE CASE OF ASSESSEE ITSELF RELATING TO ASSESSMENT YEARS 1996- 07 TO 1999-2000, 2002-03 & 2003-04. HOWEVER, IN T HE FIRST PART OF PARA 4, THE TRIBUNAL REFERRED TO THE ISSUE OF RECEIPT OF RURAL ELECTRIFICATION SUBSIDY AND THE QUANTIFICATION. IN THE SECOND PART OF PARA 4, THE TRIBUNAL HAS REFERRED TO THE PROCEEDINGS BEFORE CIT(A), BEF ORE WHOM THE ASSESSEE HAD FURNISHED WRITTEN SUBMISSIONS, WHICH WERE FORW ARDED TO ASSESSING OFFICER AND CIT(A) DECIDED THE ISSUE FOLLOWING ORD ER RELATING TO ASSESSMENT YEARS 1996-97 TO 2001-02, WHICH WAS AFF IRMED BY TRIBUNAL. IN VIEW THEREOF, ORDER OF CIT(A) HAS BEEN CONFIRMED BY THE TRIBUNAL FOR THE CAPTIONED YEAR. 4. THE LEARNED AR FOR THE ASSESSEE ADMITTED THAT T HE WRITTEN SUBMISSIONS WERE FORWARDED BY CIT(A) TO ASSESSING O FFICER FOR THE RELEVANT YEAR. 3 5. WE FIND A MISTAKE HAS OCCURRED IN THE ORDER OF T RIBUNAL I.E. IN THE FIRST PART OF PARA 4, WHERE DISCUSSION IS MADE IN R ESPECT OF RURAL ELECTRIFICATION SUBSIDY, WHICH HAS NO RELEVANCE TO THE ISSUE RAISED IN THE APPEAL FILED BY THE REVENUE. ACCORDINGLY, THE FIRS T PART OF PARA 4 IS EXPUNGED AND PARA 4 SHALL READ AS FOLLOWS:- 4. THE ASSESSEE DURING APPELLATE STAGE MADE WRITTE N SUBMISSIONS AND THE COPY OF WHICH WAS FORWARDED TO THE ASSESSING OFFICER. HOWEVER, , THE LEARNED FIR ST APPELLATE AUTHORITY HAS FOLLOWED THE DECISION OF ASSESSMENT YEARS 1996-97 TO 2001-02, WHICH WAS AFFIRMED BY THE TRIBUNAL. NO CONTRARY DECISION / F ACTS WERE BROUGHT TO OUR NOTICE. IN VIEW OF THESE FACTS AND JUDICIAL PRONOUNCEMENTS, WE HAVE NOT FOUND ANY INFIRMITY IN THE IMPUGNED ORDER. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. 6. ACCORDINGLY, THE MISC. PETITION FILED BY THE ASS ESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF OCTOBER, 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 5 TH OCTOBER, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 4