ITO, Agra V. M/s Keshav Sons Properties P Ltd, Agra

MA 156/AGR/2005

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4555 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 1993-1994
• Appeal Filed On: 08-09-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SAHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.156/AGR/2005 (IN ITA NOS.98, 99, 100, 101 & 103/AGR/2003) ASST. YEARS: 1993-94 TO 1996-97 & 1999-2000 RESPEC TIVELY THE INCOME-TAX OFFICER, 4(2), VS. M/S. KESHAV SO NS PROPERTIES P. LTD., AGRA. 6/290A, RANI KA GHERA, BELAN GANJ, AGRA. (PAN : NOT MENTIONED) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.R. SAHU, JR. D.R. RESPONDENT BY : NONE ORDER PER P.K. BANSAL, A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIEL D BY THE REVENUE AGAINST THE ORDER OF THIS TRIBUNAL DATED 29.03.2005. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH THE NOTICE WAS SENT BY REGISTERED POST WITH AD. 3. THE LD. D.R. POINTED OUT THAT IN PARA 6 OF THE T RIBUNALS ORDER THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE STATING THAT WE ARE OF TH E OPINION THAT THE CIT(A) HAVING FOLLOWED HIS OWN ORDER FOR THE A.Y. 1998-99 IN ASSESSEES OWN CA SE, WHICH HAS NOT BEEN APPEALED AGAINST BEFORE THE TRIBUNAL, NO INTERFERENCE IS REQUIRED IN THE ORDER OF THE CIT(A) AND THUS CONFIRMED THE ESTIMATE MADE BY THE CIT(A). IT WAS POINTED OUT TH AT THE TRIBUNAL VIDE ORDER DATED 30.09.2004 2 WHILE DISPOSING OF THE REVENUES APPEAL FOR THE A.Y . 1998-99 DISAGREED WITH THE ESTIMATE OF THE CIT(A) REGARDING THE ANNUAL LETTING VALUE AND ESTIM ATED IT @ RS.30,000/- PER MONTH AGAINST THE ANNUAL LETTING VALUE OF RS.2,25,000/- ESTIMATED BY THE CIT(A). COPY OF THE TRIBUNAL ORDER FOR THE A.Y. 1998-99 WAS ALSO PLACED ON RECORD. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MAD E BY THE LD. D.R. IN OUR OPINION, A MISTAKE HAS CREPT INTO THE ORDER OF TRIBUNAL WHILE DISPOSING OF THE APPEAL VIDE ORDER DATED 29.03.2005 IN VIEW OF THE ORDER OF THIS TRIBUNAL FO R A.Y. 1998-99 DATED 30.09.2004. WE ACCORDINGLY RECALL THE ORDER OF THIS TRIBUNAL DATED 29.03.2005. 5. IN THE RESULT, M.A. FILED BY THE REVENUE IS ALLO WED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 11 TH MAY, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY