M/s. Manas Promoters & Developers Pvt. Ltd., Pune V. Deputy Commissioner of Income-tax.,

MA 23/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3718 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 15-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HITENDRA NINAWE SINGH

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 A, PUNE , . . , # BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM $$ . / MA NOS.23 & 24 /PN/2015 (ARISING OUT OF ITA NOS.1731/PN/2012 & ITA NO.715/PN/2013) ( ( / ASSESSMENT YEAR : 2003-04 MANAS PROMOTERS & DEVELOPERS PVT. LTD., C/O.RAJEEV A. GANDHI, MANAS, 524,SINDH SOCIETY, BANER ROAD, AUNDH, PUNE-411007 PAN NO.AABCM1765G . / APPLICANT V/S DCIT, CIRCLE-11(2), PUNE . / RESPONDENT / APPLICANT BY : SHRI NIKHIL PATHAK / DEPARTMENT BY : SHRI HITENDRA NINAWE SINGH / ORDER PER R.K. PANDA, AM : THE ABOVE TWO MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARISE OUT OF THE ORDER DATED 30-12-2013 OF T HE TRIBUNAL IN ITA NO.1731/PN/2012 AND ORDER DATED 11-04-2014 IN I TA NO.715/PN/2013 RESPECTIVELY. / DATE OF HEARING : 11.09.2015 / DATE OF PRONOUNCEMENT:08.10.2015 2 MA NOS.23 & 24/PN/2015 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO THE MISCELLANEOUS APPLICATIONS SUBMITTED THAT THE ASSESSEE COMPANY WAS ENGAGED IN CONSTRUCTION BUSINESS WHICH HAS BEEN CLOSED FOR SOME YEARS MAINLY DUE TO THE DISPUTES AND BA D RELATIONSHIP AMONGST THE 3 DIRECTORS NAMELY, SHRI RAJIV GA NDHI, SHRI SRIPAL MEHTA AND SHRI RAJESH MEHTA. PENALTY ORDER U/S.271(1)(C) OF THE I.T. ACT FOR THE A.Y. 2003-04 IN THE INST ANT CASE WAS PASSED BY THE AO ON 27-09-2006 WHICH WAS CO NFIRMED BY THE CIT(A) VIDE ORDER DATED 25-01-2012. HE SUBMITTED THAT THE DIRECTORS OF THE ASSESSEE COMPANY HAVE FILED 2 SEPA RATE APPEALS BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A ) DATED 25-01-2012 WHEREIN THE PENALTY LEVIED U/S.271(1)(C) OF THE I. T. ACT WAS CONFIRMED BY HIM. HE SUBMITTED THAT ITA NO.1731/PN/2012 WAS FILED BY SHRI SRIPAL MEHTA WHEREAS IT A NO.715/PN/2012 WAS FILED BY SHRI RAJIV GANDHI. HE SUBMITT ED THAT ITA NO.1731/PN/2012 WAS DISMISSED EXPARTE BY THE TRIBUNAL VIDE ORDER DATED 30-12-2013 WHEREAS ITA NO.715/PN/2013 WAS DISPOSED OF EXPARTE BY THE TRIBUNAL V IDE ORDER DATED 11-04-2014 WHEREIN THE MATTER HAS BEEN R ESTORED TO THE FILE OF THE LD.CIT(A). HE SUBMITTED THAT THERE ARE 2 CO NTRARY DECISIONS RENDERED BY THE TRIBUNAL IN THE APPEALS FILED BY T HE ASSESSEE AGAINST THE SAME ORDER OF THE CIT(A) FOR A.Y. 20 03-04. SINCE 2 DIFFERENT DECISIONS FOR THE SAME YEAR AGAINST THE S AME ORDER OF THE CIT(A) CONSTITUTE A MISTAKE APPARENT FROM RE CORD, THEREFORE, BOTH THE ORDERS OF THE TRIBUNAL MAY BE RECALLED AND THE APPEAL BE HEARD AGAIN ON MERIT SO AS TO PASS ONLY ONE ORDER. HE FURTHER SUBMITTED THAT THE ASSESSEE COMPANY ALSO UNDERTAKES TO WITHDRAW ONE OF THE TWO APPEALS ONCE THE SE ARE 3 MA NOS.23 & 24/PN/2015 RECALLED SO THAT ONLY ONE APPEAL IS KEPT PENDING BEFORE T HE TRIBUNAL ON BEHALF OF THE ASSESSEE COMPANY AGAINST THE OR DER OF THE CIT(A) DATED 25-01-2012 FOR A.Y. 2003-04. HE ACCORDIN GLY SUBMITTED THAT BOTH THE ORDERS PASSED BY THE TRIBUNAL BE RECALLED AND THE MATTER MAY BE DECIDED ON MERIT. 3. THE LD. DEPARTMENTAL REPRESENTATIVE ON THE OTHER HA ND FAIRLY ADMITTED THAT AGAINST THE ORDER OF THE CIT(A) 2 APP EALS HAVE BEEN FILED BY 2 DIRECTORS. IN CASE BOTH THE ORDERS ARE RECALLED, THE ASSESSEE HAS TO WITHDRAW ONE APPEAL AND TH E OTHER MAY BE DECIDED ON MERIT. 4. AFTER HEARING BOTH THE SIDES, WE FIND MERIT IN THE ARGUMENTS ADVANCED BY THE LD. COUNSEL FOR THE ASSESSEE THAT 2 DIFFERENT DECISIONS FOR THE SAME YEAR AGAINST THE SAME ORD ER OF THE CIT(A) CONSTITUTE A MISTAKE APPARENT FROM RECORD. WE , THEREFORE, RECALL BOTH THE ORDERS OF THE TRIBUNAL, I.E. ITA NO.1731/PN/2012 AND ITA NO.715/PN/2013. THE ASSESSEE IS DIRECTED TO WITHDRAW ANY OF THE ABOVE 2 APPEALS AS UNDE RTAKEN BY THE LD. COUNSEL FOR THE ASSESSEE. THE APPEALS ARE FIX ED FOR HEARING ON 14-12-2015 AND NO SEPARATE NOTICE SHALL BE S ENT TO THE PARTIES CONCERNED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 08-10-2015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER IQ.KS PUNE ; DATED : 08 TH OCTOBER, 2015. LRH'K 4 MA NOS.23 & 24/PN/2015 * +-$ .$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ ( ) -I, IQ.KS / THE CIT(A)-I, PUNE 4. $ -I, IQ.KS / THE CIT-I, PUNE 5. ' **+, +, IQ.KS / DR, ITAT, A PUNE; 6. / / GUARD FILE. / BY ORDER , ' * //TRUE COPY// Y//TRUE COPY// 12 * + / SR. PRIVATE SECRETARY +, IQ.KS / ITAT, PUNE