Shri Pradeep Kumar Tayal, Indore V. The ACIT, Indore

MA 23/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3761 (ITAT-INDORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-06-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MITRA
• Assessee Lawyers: R P MANDOVRA

Judgement Text

PAGE 1 OF 2 - M.A.NO.23/IND/10 PRADEEP TAYAL ,INDORE. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : AATPT3583E M.A.NO.23/IND/2010 (ARISING OUT OF I.T.A.NO.282/IND/2008) A.Y.2004-05 MR.PRADEEP KUMAR TAYAL, A.C.I.T., PROP. M/S. NEHA COTTON INDUSTRIES, VS 5(1), INDORE. INDORE. APPLICANT RESPONDENT APPLICANT BY : SHRI R.P. MANDOVRA, ADV. RESPONDENT BY : SHRI P.K.MITRA, SR. DR DATE OF HEARING : 25.06.2010 O R D E R PER V.K. GUPTA, A.M. THROUGH THIS MISC. APPLICATION, THE ASSESSEE HAS PO INTED OUT THAT WHILE DISPOSING OF THE ASSESSEES GROUND RELATING TO ADDITION SUSTAINED BY THE LD.CIT(A) ON ACCOUNT OF LOW HOUSE HOLD WITHDRA WALS, THE TRIBUNAL DID NOT CONSIDER THE FACTS IN ITS ENTIRETY AND REFE RRED TO OBSERVATIONS OF THE TRIBUNAL MADE IN PARA 2 OF THE ORDER OF THE TRIBUNA L. THE LD. COUNSEL PARTICULARLY FOCUSED ON THE OBSERVATION OF THE TRIB UNAL AS REGARD TO THE QUANTUM OF HOUSE HOLD WITHDRAWALS BEING LESS RELATI VELY AS COMPARED TO PAGE 2 OF 2 - M.A.NO.23/IND/10 PRADEEP TAYAL ,INDORE. EARLIER YEARS. THE LD. COUNSEL WAS POINTED OUT THAT THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 761/IND/2006 HAS NOT BEEN FOL LOWED INSOME OF THE CONNECTED APPEALS OF THE ASSESSEES GROUP OR IN RES PECT OF OTHER ASSESSEES FOR THE REASON THAT FACTUAL MATRIX WAS DIFFERENT OR THE ISSUE HAD BEEN CONCEDED BY THE SAME LD. COUNSEL. THE LD. COUNSEL INSPITE OF THIS FACT VEHEMENTLY ARGUED THE MATTER. THUS, TAKING INTO CON SIDERATION HIS CONTENTIONS, WE RECALL OUR ORDER DATED 24 TH FEBRUARY, 2010, ON THIS ISSUE ONLY AND FIX THIS MATTER FOR HEARING ON 28 TH JUNE, 2010, AS AGREED BY THE LD.COUNSEL FOR THE ASSESSEE IN THE COURSE OF HEARIN G. ALL OTHER TERMS AND CONDITIONS OF THE ORDER DATED 24 TH FEBRUARY, 2010, SHALL REMAIN UNCHANGED. NO NOTICE OF HEARING SHALL BE SENT SEPAR ATELY. 2. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE STANDS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 25 TH JUNE, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 25 TH JUNE, 2010. CPU* 256