Shramjivi Nagari Sahakari Pat Sanstha Maryadit, Pune V. Addl.CIT, Range-6, Pune, Pune

MA 144/PUN/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6226 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 23-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MADHUSMITHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI D. KARUNAKARA RAO (AM) M.A. NO. 144 /PN/20 1 0 (ARISING OUT OF ITA NO. 477 /PN/20 10 ) ( ASSTT. YEAR : 200 6 - 07 ) M/S SHRAMJIVI NAGARI SAHAKARI PAT SANSTHA MARYA DIT, MAIN ROAD, VIJAYNAGAR, KALEWADI PIMPRI, PUNE - 411 017 PAN AABAS5449R .. APPLICANT V. THE ADDL.C.I.T, RANGE 6, PUNE . RESPONDENT APP LICANT BY : SHRI S UNIL GANOO RESPONDENT BY : MS. M. MADHUSMITHA ORDER PER I.C. SUDHIR J M REITERATI NG THE CONTENTS OF THE APPLICATION UNDER CONSIDERATION, THE LD. A.R. SUBMITTED THAT GROUND NO. 3 RAISED IN THE APPEAL HAS REMAINED TO BE ADJUDICATED BY THE TRIBUNAL IN ITS ORDER DT. 11.6.2010 WHILE DISPOSING OFF THE APPEAL. THUS, A MISTAKE APPARENT FROM R ECORD HAS BEEN ERUP T ED IN THE ORDER DT. 11.6.2000 OF THE TRIBUNAL , WHICH NEEDS RECTIFICATION UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT. HE SUBMITTED THAT IN GROUND NO. 3 OF APPEAL, THE APPELLANT - ASSESSEE HAS POINTED OUT THAT SINCE THE FIRST APPEL LATE ORDER WAS PASSED, BY TOTALLY IGNORING THE BINDING DECISION OF PUNE BENCH OF THE TRIBUNAL AS WELL AS THE DECISIONS OF HONBLE BOMBAY HIGH COURT, THE SAME HAS RESULTED INTO SERIOUS INJUSTICE, PREJUDICE AND HARRASSMENT TO THE APPELLANT ASSESSEE AND IN TH E CIRCUMSTANCES, IT WAS HUMBLY PRAYED THAT A SUBSTANTIAL COST U/S. 254(2B) OF THE I.T. ACT 1961 BE AWARDED TO THE APPELLANT ASSESSEE FROM THE RESPONDENT REVENUE. M.A. NO 144 /PN/20 10 M/S.SHRAMJIVI NAGARI SAHAKARI PAT SANSTHA MARYADIT.. A.Y. 2006 - 07 PAGE OF 3 2 2. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE APPLICATION WITH THE SUBMISSION THAT THE TRI BUNAL HAS ALREADY DECIDED THE ISSUE RAISED IN THE GROUND NO S . 1 & 2 ON ITS MERIT IN FAVOUR OF THE ASSESSEE WHILE ALLOWING THE APPEAL. THUS, NO GRIEVANCE TO ASSESSEE IS THERE. HE SUBMITTED FURTHER THAT THE APPEAL HAS BEEN ALLOWED IN FAVOUR OF THE ASSESSEE BY THE TRIBUNAL CONSIDERING ALL THE GROUNDS RAISED THEREIN. UNDER THESE CIRCUMSTANCES, IF THE PRESENT APPLICATION IS ALLOWED, IT WOULD BE AMOUNTING TO REVIEW OF ITS ORDER BY THE TRIBUNAL WHICH IS NOT PERMITTED UNDER THE PROVISION OF SECTION 254(2) OF THE ACT. 3. CONSIDERING THE ABOVE SUBMISSIONS, WE FIND SUBSTANCE IN THE CONTENTION OF THE LD. A.R THAT GROUND NO.3 HAS REMAINED TO BE ADJUDICATED BY THE TRIBUNAL IN ITS ORDER DT. 11.6.2010 IN THE APPEAL RESULTING INTO AN APPARENT MISTAKE FROM RECORD IN THE SAID ORDER. WE, THUS ALLOW THE APPLICATION WITH DIRECTION TO THE REGISTRY TO FIX THE APPEAL FOR HEARING ON THE ISSUE RAISED IN GROUND NO. 3 OF THE APPEAL, SO THAT THE SAME MAY BE ADJUDICATED UPON FOR RECTIFICATION OF THE ORDER DATED 11.6.2010. 4. IN RE SULT, APPLICATION IS ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 9 TH FEBRUARY 201 1 . SD/ - SD/ - ( D. KARUNAKARA RAO ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE , DATED THE 9 TH FEBRU ARY , 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : M.A. NO 144 /PN/20 10 M/S.SHRAMJIVI NAGARI SAHAKARI PAT SANSTHA MARYADIT.. A.Y. 2006 - 07 PAGE OF 3 3 1. THE A PP LICANT 2. THE RESPONDENT 3. THE CIT III , PUNE 4. THE CIT(A) - III , PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE