ACIT-1(2), RAIPUR (CG) V. K.A. PAPPACHAN CONSTRUCTION P. LTD., DANTEWADA(CG)

MA 3/BIL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3706 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 01-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA
• Assessee Lawyers: G S AGRAWAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER MA NO. 03 / BPR /2015 (ARISING OUT OF ITA NO. 57 / BLPR /201 1 ) ASSESSMENT YEAR : 200 3 - 04 ASSTT. COMMISSIONER OF INCOME - TAX 2(1), RAIPUR (CG) VS. K.A. PAPPACHAN CONSTRUCTION P. LTD., M - 4, RING ROAD, KIRANDUL, DANTEWADA (CG) PAN : AACCK 2931 P / (APPELLANT) / (RESPONDENT) ASSESSEE(S) BY : SHRI G.S. AGRAWAL, AR REVENUE BY : SHRI S.K. MEENA, DR / DATE OF HEARING : 09 / 10 /2015 / DATE OF PRONOUNCEMENT: 09 / 10 /201 5 / O R D E R PER BENCH : BY T HIS MISCELLANEOUS APPLICATION , THE REVENUE HAS REQUESTED FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 17 . 12 .201 4 PASSED IN ITA NO. 57 / BLPR /201 1 FOR ASSESSMENT YEAR 200 3 - 0 4 . 2. AT THE TIME OF HEARING BEFORE US, IT WAS POINTED OUT BY THE LEARNED DEPARTMENTAL REPRESENTATIVE THAT THOUGH IN THIS CAS E THERE WAS LOW TAX EFFECT, BUT THE APPEAL WAS FILED IN VIEW OF AUDIT OBJECTION ON THE ISSUE RAISED IN THE REVENUES GROUND OF APPEAL. THEREFORE, THE APPEAL OF THE REVENUE IS VALID BECAUSE OF THE EXCEPTION PROVIDED IN THE CIRCULAR NO. 05/2008 DATED 15.05.2 008 OF CBDT. HE FURTHER SUBMITTED THAT THE AMOUNT DISPUTED IN THE APPEAL BY THE REVENUE IS MA NO. 03/BLPR/ 2015 IN ITA NO.57/BLPR/2011 ACIT VS. K A PAPPACHAN CONSTRUCTION P LTD AY: 200 3 - 04 2 SMALL AND THEREFORE, HE HAS NO OBJECTION IF THIS APPEAL IS HEARD ON MERIT EVEN IN THE NEXT WEEK. 3. THE LEARNED COUNSEL FOR THE ASSESSEE FAIRLY ACCEPTED THE ABOV E SUGGESTION OF THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR HEARING OF THE APPEAL IN THE NEXT WEEK. IN VIEW OF ABOVE, WE, AFTER CONSIDERING THE FACTS OF THE CASE AND SUBMISSIONS OF BOTH THE SIDES, RECALL THE ORDER OF THE ITAT IN ITA NO.57/BLPR/2011 DATED 17.12.2014 AND DIRECT THAT THE APPEAL BE FIXED FOR HEARING ON MERIT ON 15.10.2015. BOTH THE PARTIES INFORMED IN THE OPEN COURT. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE COURT ON 9 T H OCTOBER, 2015 AT RAIPUR . SD/ - SD/ - (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE - PRESIDENT RAIPUR ; DATED 0 9 / 1 0 /201 5 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RAIPUR 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, RAIPUR