Ashok Bhavarlal Jain, Jalgaon V. Deputy Commissioner of Income-tax,

MA 26/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3513 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN SINGH

Judgement Text

, IN THE INCOME T AX APPELLATE TR IBUNAL PUNE BENCH A, P UNE , . . , BEFORE MS. SUSH MA CHOWLA, JM AND SHRI R.K. PAN DA, AM . / MA NO.26/PN/20 15 (ARISING OUT OF ITA N O.737/PN/2013 / ASSESSMENT YEAR : 2009-10 SHRI ASHOK BHAVARLA L JAIN, C/O. JAIN IRRIGATION S YSTEM LTD., PLASTIC PARK, N.H. NO .6, POST BOX NO.72, BHA MBHORI, JALGAON 425001 PAN NO.AALPJ3437B . / APPLICANT V/S DCIT, RANGE-1, JALG AON . / RESPONDENT / APPLICANT BY : SHRI NIKHIL PATHAK / DEPARTMENT BY : SHRI DHEERAJ KUM AR JAIN SINGH / ORDER PER R.K. PANDA, A M : THE ASSESSEE THROUG H THIS MISCELLANEOUS APPLICATION REQUEST S THE TRIBUNAL TO RECT IFY CERTAIN MISTAKES THAT HAVE CREPT IN TH E ORDER OF THE TRIBUNAL. 2. THE LD. COUNS EL FOR THE ASSESSEE R EFERRING TO THE CONSO LIDATED ORDER OF THE TRIBU NAL DATED 28-11-20 14 SUBMITTED THAT IN ITA / DATE OF HEARING : 14 .08.2015 / DATE OF PRONOUNCEM ENT: 21.08.2015 2 MA NO.26/PN/2015 NO.735/PN/2013 IN THE CASE OF SHRI BHAVARLAL HIRALAL JA IN, THE TRIBUNAL AT PARA 6 OF THE ORDER, HAS DECID ED THE ISSUE IN FAVOU R OF THE ASSESSEE AND HAS DIRECTED THE AO T O DELETE THE ADDIT ION OF RS.10,000/- ON ACCO UNT OF ALLEGED PERQU ISITE ON ACCOUNT OF S ERVICES RENDERED BY THE CH ARTERED ACCOUNTANT SHRI WHORA. HE SU BMITTED THAT WHILE ADJUDICAT ING THE APPEAL IN TH E CASE OF THE ASSESS EE, I.E. SHRI ASHOK BHAVARLA L JAIN VIDE ITA NO.73 7/PN/2013, THE TRIB UNAL AT PARA 35.1 OF THE O RDER HAS MENTIONED THAT THE ABOVE GRO UND IS IDENTICAL TO GROUND OF APPEAL NO.1 IN IT A NO.735/PN/2013 IN THE CASE OF SHRI BHAVAR LAL HIRALAL JAIN. HO WEVER, IT HAS BEEN W RONGLY MENTIONED THAT THE I SSUE HAS BEEN DECID ED AGAINST THE ASSES SEE AND THE GROUND RAISED BY THE ASSESSEE HAS BE EN DISMISSED. ACCO RDINGLY, THE GROUND RAISED BY THE ASSESSEE H AS BEEN DISMISSED . HE SUBMITTED THAT SINCE THERE IS A TYPOGRAPH ICAL ERROR WHILE DECID ING THE ISSUE AS AGAINST A LLOWED THE SAME H AS BEEN MENTIONED AS DISMISSED, THEREFO RE, THE SAME MAY BE RECTIFIED BY PASSING APPROPRIATE ORDER. 3. THE LD. DEPAR TMENTAL REPRESENTAT IVE ON THE OTHER HAN D FAIRLY CONCEDED THE ABOVE A RGUMENT OF THE LD. C OUNSEL FOR THE ASSESS EE. 4. AFTER HEARING B OTH THE SIDES, WE FIND THE TRIBUNAL IN THE CASE OF SHRI BHAVARLAL HIRALA L JAIN VIDE ITA NO.73 5/PN/2013 AT PARA 6 OF THE ORDER HAS ALLOWED TH E GROUND RAISED BY T HE ASSESSEE BY DIREC TING THE AO TO DELETE THE ADD ITION. SINCE FACTS IN THE GROUND OF APPEAL NO.1 OF THE ASSESSEE IS IDEN TICAL TO THE GROUND O F APPEAL NO.1 IN THE CASE OF SHRI BHAVARLAL HIRA LAL JAIN VIDE ITA N O.735/PN/2013, THE REFORE, INSTEAD OF DECIDING T HE ISSUE IN FAVOUR O F THE ASSESSEE INADV ERTENTLY THE SAID GROUND HA S BEEN DISMISSED. THUS, THERE IS AN A PPARENT 3 MA NO.26/PN/2015 MISTAKE IN THE ORDER OF THE TRIBUNAL WHIC H REQUIRES RECTIFICATIO N. WE ACCORDINGLY HOLD THA T PARA 35.1 OF THE OR DER IS RECTIFIED AND TH E SAME IS DIRECTED TO BE READ AS UNDER : 35.1 AFTER HEARING BOT H THE SIDES, WE FIND THE ABOVE GROUND IS IDENTIC AL TO GROUND OF APPEAL N O.1 IN ITA NO.735/PN/ 2013 IN THE CASE OF SH RI BHAVARLAL HIRALAL JAIN. W E HAVE ALREADY DECIDED THE ISSUE AND THE GROUN D RAISED BY THE ASSESSEE H AS BEEN ALLOWED . FOLLOWING THE SAME RA TIO, THIS GROUND BY THE ASSESSEE IS ALLOWED . 5. IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 -08-2015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) / JUDICIAL MEMBER / ACCOUNTANT MEM BER PUNE ; DATED : 21 ST AUGUST, 2015. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A)-II, NASHI K 4. / THE CIT-II, NASHIK 5. , , / DR, ITAT, A PUNE; 6. / GUARD FILE. / BY ORDER , //TRUE COPY// //TRUE COPY// / SR. PRIVATE SECRETA RY , / ITAT, PUNE