M/s. Synechron Technologies Private Ltd., Pune V. Assistant Commissioner of Income-tax,

MA 13/PUN/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4609 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 12-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . . , , ' # BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / MA NO.13/PN/2016 (ARISING OUT OF ITA NO.2518/PN/2012) '% % / ASSESSMENT YEAR : 2008-09 SYNECHRON TECHNOLOGIES PVT. LTD., IT TOWERS, MIDC, KNOWLEDGE PARK, KHARADI IT PARK, PUNE 411014 PAN NO.AAICS2894R . / APPLICANT V/S ACIT, CIRCLE-6, PUNE . / RESPONDENT / APPLICANT BY : SHRI RAJENDRA AGIWAL / RESPONDENT BY : S SHRI HITENDRA NINAWE / ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE ORDER PASSED ON 21- 10-2015 FOR THE LIMITED PURPOSE OF ADJUDICATING GROUNDS OF APPEAL NO .7 AND 8. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL IN PAR A 29 OF THE ORDER HAS INADVERTENTLY MENTIONED THAT GROU NDS OF / DATE OF HEARING :10.06.2016 / DATE OF PRONOUNCEMENT:30.06.2016 2 MA NO.13/PN/2016 APPEAL NO.7 AND 8 ARE ALTERNATE GROUNDS AND THEREFORE T HE SAME ARE NOT REQUIRED TO BE ADJUDICATED SINCE AFTER THE RELIEF GRANTED TO THE ASSESSEE AS PER GROUNDS OF APPEAL NO.3 TO 6 NO ADJUSTMENT WILL BE REQUIRED. HE SUBMITTED THAT SINCE GROU NDS OF APPEAL NO.7 AND 8 GO INTO THE ROOT OF THE CASE AND THUS WERE CONTENDED AS THE MAIN GROUND BY THE ASSESSEE, THEREFOR E, NON- ADJUDICATION OF THE SAME IS AN APPARENT MISTAKE WHICH REQUIRES RECTIFICATION. HE ACCORDINGLY SUBMITTED THAT THE ORDER OF THE TRIBUNAL BE RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATING GROUNDS OF APPEAL NO.7 AND 8. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT THE ABOVE 2 GROUNDS HAVE NOT BEEN ADJUDICATED B Y THE TRIBUNAL. THEREFORE, HE HAS NO OBJECTION IF THE ORDER IS RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATING GROUNDS OF APPEAL NO .7 AND 8. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE TRIBUNAL WHILE DECIDING THE APPEAL HAS NOT ADJUDICATED GROUNDS OF APPE AL NO.7 AND 8 HOLDING THAT THEY ARE ALTERNATE GROUNDS AND AFTER THE RELIEF GRANTED TO THE ASSESSEE AS PER GROUNDS OF AP PEAL NO.3 TO 6 NO ADJUSTMENT WILL BE REQUIRED AND THEREFORE, TH ESE GROUNDS BECOME ACADEMIC IN NATURE. HOWEVER, FROM THE CONTENTS OF THE MISCELLANEOUS APPLICATION, WE FIND THE ABOVE 2 GROUNDS ARE ALSO SUBSTANTIAL GROUNDS WHICH INADVERTENTLY REMAINED UNADJUDICATED. IT IS THE SETTLED LAW THAT NON- ADJUDICATION OF A GROUND SPECIFICALLY TAKEN IN THE APPEAL CONSTITUTES AN APPARENT MISTAKE WHICH REQUIRES RECTIFICATIO N. WE, THEREFORE, RECALL THE ORDER OF THE TRIBUNAL IN ITA 3 MA NO.13/PN/2016 NO.2518/PN/2012 FOR THE LIMITED PURPOSE OF ADJUDICATING GROUNDS OF APPEAL NO.7 AND 8. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 30-06-2016. SD/- SD/- ( VIKAS AWASTHY ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER IQ.KS PUNE ; DATED : 30 TH JUNE, 2016. LRH'K ( )'+ , / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ ( ) S / THE CIT(A) IT/TP, PUNE 4. $ S / THE CIT-IT/TP, PUNE 5. 6. ' **+, +, IQ.KS / DR, ITAT, B PUNE; / / GUARD FILE. / BY ORDER , ' //TRUE COPY // ' * //TRUE COPY// 12 * + / SR. PRIVATE SECRETARY +, IQ.KS / ITAT, PUNE