Shri Ashok Kumar Sharma, Aligarh V. ACIT, Aligarh

MA 30/AGR/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4604 (ITAT-AGRA)
• Duration Of Justice: 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 17-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SAHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER M.A. NO.30/AGR/2009 (IN ITA NO. 276/AGR/2006) ASST. YEAR: 2003-04 SHRI ASHOK KUMAR SHARMA, VS. A.C.I.T., CIRCLEA- 1, D.O., LIC OF INDIA, ALIGARH. ATRAULI, ALIGARH. (PAN : ADJPS 1118 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA, ADVOCATE RESPONDENT BY : SHRI S.R. SAHU, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 27.06.2008. 2. IT WAS POINTED OUT BY THE LD. A.R. THAT DURING T HE COURSE OF HEARING BEFORE THIS TRIBUNAL THE ASSESSEE HAS REFERRED TO THE DECISIONS OF THIS TRIBUNAL IN THE CASE OF ITO VS. SHRI SATISH KUMAR KHURANA IN ITA NO.1218/AHD./1992 DATED 17.11. 2000 AND THAT OF SHRI YOGESH KUMAR GUPTA VS. ACIT IN ITA NO.211/AGR/2006 DATED 30.08.2 007 AND ALSO THE CASE OF ACIT VS. SHRI MANISH KUMAR IN ITA NO.368/AGR/2004 DATED 14.04.200 7. THE TRIBUNAL WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE IN RESPECT OF GROUND NOS.3 & 4 DID NOT CONSIDER THESE DECISIONS BUT ALLOWED THE APPEAL OF THE ASSESSEE IN PART. THE FI NDING OF THE TRIBUNAL ARE GIVEN IN PARA NO.5.2 2 3. LD. D.R., ON THE OTHER HAND, CONTENDED THAT THER E IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL AND THE AFORESAID M.A. BE DISMISSED. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS. WE NOTED THAT IT IS A FACT THAT THE ASSESSEE HAS REFERRED TO THE DECISIONS OF THIS TRIB UNAL ON THE SAME VERY ISSUE RELATING TO THE DEDUCTION IN THE CONVEYANCE ALLOWANCE AS WELL AS AD DITIONAL CONVEYANCE ALLOWANCE. THE TRIBUNAL WHILE GIVING FINDING UNDER PARA 5.2 DID NO T CONSIDER THESE DECISIONS AS REFERRED TO HEREINABOVE BUT ALLOWED 30% OF THE ADDITIONAL CONVE YANCE ALLOWANCE DEDUCTION. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ACCORDINGLY ARE O F THE VIEW THAT A MISTAKE HAS CREPT INTO THE ORDER OF THIS TRIBUNAL. NON-CONSIDERATION OF THE D ECISION OF CO-ORDINATE BENCH, WHICH HAS BEEN REFERRED TO DURING THE COURSE OF HEARING, IS A MIST AKE APPARENT ON RECORD. WE, ACCORDINGLY, RECALL THE ORDER OF THIS TRIBUNAL DATED 27.06.2008. 5. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALL OWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.05.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH MAY, 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY