Gulab L. Bodke, Pune V. Income-tax Officer, Ward - 10(2), Pune

MA 28/PUN/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7167 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N ASHOK BABU
• Assessee Lawyers: V L JAIN
• Keywords: Reassessment proceedings; Set aside
• Section: 254(2); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / MA NO. 28 /PUN/201 9 (ARISING OUT OF ITA NO . 2828 /PUN/201 7 ) / ASSESSMENT YEAR : 20 09 - 10 SHRI GULAB L. BODKE, NAVNIRMAN HOUSING SOCIETY, NR. GOSAVI HOSPITAL, RUPEENAGAR, TALAWADE, PUNE 412114 PAN : ABCPB7174K ....... / APP LICANT / V/S. THE INCOME TAX OFFICER, WARD 10(2), PUNE / RESPONDENT ASSESSEE BY : SHRI V.L. JAIN REVENUE BY : SHRI N. ASHOK BABU / DATE OF HEARING : 26 - 07 - 2019 / DATE OF PRONOUNCEMENT : 26 - 0 7 - 2019 / ORDER PER VIKAS AWASTHY, JM : TH IS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE U/S. 254(2) O F THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) SEEKING RECTIFICATION IN THE ORDER OF TRIBUNAL DATED 14 - 11 - 2018 VIDE WHICH APPEAL OF THE ASSESSEE IN ITA NO . 2828/PUN/2017 FOR THE ASSESSMENT YEAR 20 09 - 10 WAS PARTLY ALLOWED. 2 MA NO. 28/PUN/2019, A.Y. 2009 - 10 2. SHRI V.L. JAIN APPEARING ON BEHALF OF THE ASSESSEE SUBMITTED THAT IN APPEAL THE ASSESSEE HAD RAISED THREE GROUNDS OF APPEAL AND TWO ADDITIONAL GROUNDS. IN GROUND NO. 1 OF APPEAL THE ASSESSEE HA D CHALLENGED THE VALIDITY OF REOPENING U/S. 148 OF THE ACT. THE TRIBUNAL GRANTED RELIEF TO THE ASSESSEE ON THE LEGAL GROUND AND DID NOT TRAVEL TO ADJUDICATE THE OTHER GROUNDS/ADDITIONAL GROUNDS RAISED BY THE ASSESSEE AS THE SAME HAD BECOME ACADEMIC. THE LD. AR SUBMITTED THAT IN PARA 10 OF THE SAID ORDER THE TRIBUNAL HAS OBSERVED THAT NO ARGUMENTS WERE MADE BY THE LD. AR OF ASSESSEE ON OTHER GROUNDS/ADDITIONAL GROUNDS RAISED ON MERITS OF THE ADD ITION. SINCE, THE TRIBUNAL HAD ACCEPTED THE FIRST GROUND OF APPEAL THERE WAS NO OCCASION FOR THE LD. AR OF ASSESSEE TO MAKE SUBMISSIONS ON THE OTHER GROUNDS/ADDITIONAL GROUNDS ASSAILING THE ADDITIONS ON MERITS. THE OBSERVATIONS MADE BY THE TRIBUNAL IN PA RA 10 WOULD PREJUDICE THE RIGHTS OF ASSESSEE IN CASE THE REVENUE SUCCEEDS IN APPEAL BEFORE THE HONBLE COURT. 3. ON THE OTHER HAND SHRI N. ASHOK BABU REPRESENTING THE DEPARTMENT SUBMITTED THAT THERE IS NO AMBIGUITY IN THE ORDER OF TRIBUNAL AND THERE IS NO MISTAKE IN THE ORDER OF TRIBUNAL. HENCE, NO RECTIFICATION IS REQUIRED. 4. BOTH SIDES HEARD. THE ASSESSEE IS SEEKING RECTIFICATION OF PARA 10 OF THE ORDER OF TRIBUNAL IN ITA NO. 2828/PUN/2017. FOR THE SAKE OF COMPLETENESS PARA 10 OF THE ORDER IS REP RODUCED HERE - IN - BELOW : 10. IN SO FAR AS OTHER GROUNDS/ADDITIONAL GROUNDS RAISED ON MERITS OF THE ADDITION, NO ARGUMENTS WERE MADE BY THE LD. AR OF ASSESSEE. HENCE, THE SAME ARE DISMISSED. 5. THE RELIEF WAS GRANTED TO THE ASSESSEE ON THE LEGAL ISSUE OF VALIDITY OF REASSESSMENT PROCEEDINGS RAISED IN GROUND NO. 1 OF THE APPEAL. THE IMPUGNED ORDER WAS SET ASIDE/ANNULLED ON THE GROUND OF RE - OPENING ALONE. 3 MA NO. 28/PUN/2019, A.Y. 2009 - 10 6. IN OTHER GROUNDS/ADDITIONAL GROUNDS THE ASSESSEE HAD ASSAILED THE ADDITIONS ON MERITS. THE LD. AR HAS HIMSELF ADMITTED THE FACT THAT THE SUBMISSIONS WERE MADE ONLY ON THE LEGAL GROUND . NO SUBMISSIONS WERE MADE ON MERITS OF THE ADDITION. WE FIND NO MISTAKE IN THE OBSERVATIONS MADE BY THE TRIBUNAL IN PARA 10 OF THE ORDER SOUGHT TO BE RECTIFIED. THE LD. AR HAS FAILED TO POINT ANY MISTAKE MUCH LESS ANY APPARENT MISTAKE IN THE ORDER OF TRIBUNAL. THE MISCELLANEOUS APPLICATION OF ASSESSEE IS WITHOUT ANY SUBSTANCE, HENCE, THE SAME IS DISMISSED. 7. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON FRIDAY, T HE 26 TH DAY OF JULY, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 26 TH JULY, 2019. RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 6 , PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 5, PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE