M/s D. S. Construction (P) Ltd., Goa V. The Assistant Commissioner of Income Tax, Circle-1(1), Panaji., Panaji

MA 32/PAN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4579 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R N SIDDAPPAJI LD
• Assessee Lawyers: D E ROBINSON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER M A NO. 32 /PAN /201 5 (ARISING OUT OF ITA NO. 77 /PAN / 201 4 & C.O. NO.23/PAN/2014 ) : (ASST. Y R : 20 09 - 10 ) D.S. CONTRACTORS PVT. LTD, DONA PAULA, GOA. PAN : AA ACD6528P ( APPELLANT) VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI, GOA. (RESPONDENT) A PPELLANT BY : SHRI D . E. ROBINSON, ADV., RE SPONDENT BY : SHRI R.N. SIDDAPPAJI, LD. DR. D ATE OF HEARING : 2 9 / 0 7 /201 6 DATE OF ORDER : 2 9 / 0 7 /201 6 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE T RIBUNAL IN C.O. NO.23/PAN/2014 ARISING OUT OF ITA NO. 77 /PAN /201 4 FOR THE ASSESSMENT YEAR 2009 - 10. 2 . SHRI D. E. ROBINSON , ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI R.N . SIDDAPPAJI, LD. DR , REPRESENTED ON BEHALF OF THE REVENUE . 3 . IT WAS SUBMITTED BY T HE LD. AR THAT IN THE CROSS OBJECTION THE ASSESSEE HAS CHALLENGED THE ACTION OF THE LD. CIT ( A) IN DELETING ONLY THE PART OF THE AMOUNT DUE TO THE CREDITORS. IT WAS A SUBMISSION THAT THE TRIBU NAL HAD DISMISSED THE REVENUES APPEAL BUT HAVE ERRED IN HOLDING THE CROSS OBJECTION FILED BY THE ASSESSEE WAS IN SUPPORT OF THE ORDER OF THE LD.CIT(A). IT WAS A SUBMISSION THAT 2 MA NO. 32 / PAN/201 5 (ARISING OUT OF ITA NO.77/PAN/201 4 & C.O.NO.23/PAN/2014 ) (ASST. YR: 2009 - 10 ) CONSEQUENTLY THE CROSS OBJECTION FILED BY THE ASSESSEE HAS NOT BEEN ADJUDICATE D IN SO FAR AS THE CROSS OBJECTION WAS NOT IN SUPPORT OF THE ORDER OF THE LD. CIT ( A). IT WAS A SUBMISSION THAT THE ORDER OF THE TRIBUNAL WAS LIABLE TO BE RECALLED. 4. IN REPLY THE LD. D R, VEHEMENTLY SUPPORTED THE ORDER OF THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS . ADMITTEDLY, IN THE CROSS OBJECTION THE ASSESSEE HAS CHALLENGED THE PARTIAL RELIEF GRANTED TO THE ASSESSE E BY THE LD. CIT(A). CROSS OBJECTION IS NOT IN SUPPORT OF THE ORDER OF THE LD. CIT(A). THIS BEING SO IT IS NOTICED TH AT AN ERROR HAS CREPT IN THE ORDER OF THE TRIBUNAL. CONSEQUENTLY, ONLY FOR THE PURPOSE OF ADJUDICATING THE GROUND RAISED IN THE CROSS OBJECTION THE ORDER OF THE TRIBUNAL IN CROSS OBJECTION NO.23 /PAN/2014 ARISING OUT OF ITA NO.77/PAN/2014 STANDS RECALLED. THE REGISTRY IS DIRECTED TO POST THE CROSS OBJECTION FOR HEARING IN THE MONTH OF SEPTEMBER, 2016. 6 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOW ED . 7 . ORDER PR ONOUNCED IN THE OPEN COURT ON 29 . 0 7 .201 6 . SD/ - ( NARENDRA S. SAINI ) ACCO UNTANT ME MBER SD/ - ( GEORGE MATHAN ) A JUDICIAL M EMBER P LACE : PANAJI - GOA DATED : 29 / 0 7 /201 6 *A* 3 MA NO. 32 / PAN/201 5 (ARISING OUT OF ITA NO.77/PAN/201 4 & C.O.NO.23/PAN/2014 ) (ASST. YR: 2009 - 10 ) COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY O RDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI