M/s. Chakrabarty Medical Centre, Pune V. Tax Recovery Officer,

MA 16/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3340 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHTA TIWARI
• Assessee Lawyers: SUNIL PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.A. NO.16/PN/2015 (ARISING OUT OF ITA NO.2277/PN/2013) (ASSESSMENT YEAR : 2008-09) M/S. CHAKRABARTY MEDICAL CENTRE, C/O. DR. MRINMAY J. CHAKRABARTY, F.-602, MAESTROS, SALUNKE VIHAR ROAD, WANOWRIE, PUNE 411 040 PAN NO.AABFC5809Q .. APPLICANT VS. TAX RECOVERY OFFICER, AHMEDNAGAR RANGE, AHMEDNAGAR .. RESPONDENT APPLICANT BY : SHRI SUNIL PATHAK DEPARTMENT BY : SMT. NISHTA TIWARI DATE OF HEARING : 26-06-2015 DATE OF PRONOUNCEMENT : 26-06-2015 ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION REQUESTS THE TRIBUNAL TO RECALL THE ORDER OF THE TRIBUNAL FOR THE LIMITED PURPOSE OF DECIDING GROUND OF APPEAL NO.3 WHICH REMAINED TO BE ADJUDICATED. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT A SPECIFIC GROUND WAS TAKEN BEFORE THE TRIBUNAL TO TAX THE LONG TERM CAP ITAL GAIN ON SALE OF LAND ON PROPORTIONATE BASIS. HOWEVER, THE GROUND REMAINED TO BE ADJUDICATED INADVERTENTLY BY TH E TRIBUNAL. HE, THEREFORE, REQUESTED THE BENCH TO RECALL TH E ORDER OF THE TRIBUNAL FOR THE LIMITED PURPOSE OF ADJUDICATING GROUND OF APPEAL NO.3. 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THA T THE GROUND OF APPEAL NO.3 RAISED BY THE ASSESSEE IN THE REVISED GROUNDS OF APPEAL REMAINED TO BE ADJUDICATED AND THEREFORE SHE HAS NO OBJECTION IF THE ORDER IS RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATION OF THE SAID GROUND. 4. AFTER HEARING BOTH THE SIDES WE FIND THE ASSESSEE IN IT S REVISED GROUNDS OF APPEAL HAS TAKEN GROUND OF APPEAL NO. 3 WHICH READS AS UNDER : 3. WITHOUT PREJUDICE, THE LD.CIT(A) FAILED TO APPRECIATE THAT THE PROPORTIONATE CAPITAL GAINS ON SALE OF LAND WAS TAXABLE AS LONG TERM CAPITAL GAINS. HOWEVER, INADVERTENTLY THE SAID GROUND REMAINED TO BE ADJUDICATED. THEREFORE, A MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL. WE, THEREFORE RECALL THE ORDER OF THE TRIBUNAL FOR THE LIMITED PURPOSE OF ADJUDICATING REVISED GROUND OF APPEAL NO.3. THE DATE OF HEARING OF THE APPEAL WAS ALSO ANNOUNCE D AT THE TIME OF HEARING WHICH IS ON 29-09-2015. THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ACCORDINGLY ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 26-06-2015. SD/- SD/- (VIKAS AWASTHY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE DATED: 26 TH JUNE, 2015 3 COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. CIT(A)-I, PUNE 4. CIT-I, PUNE 5. THE D.R, B PUNE BENCH 6. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE