Appeal Details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 0334 (ITAT-AGRA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 year(s) 6 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
16-05-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
28-05-2010
Assessment Year
1995-1996
Appeal Filed On
11-11-2009
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.35/AGR/2009 (IN ITA NO.698/DEL/1998) ASST. YEAR: 1995-96 M/S. EMPESIL GLASS WORKS (P) LTD., VS. ASSTT. C. I.T., CENTRAL CIRCLE, 43, PURANI MANDI, AGRA. FIROZABAD. (PAN : AAACE 3566 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PANKAJ GARGH, ADVOCATE RESPONDENT BY : SHRI R.C. SHARMA, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIEL D BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 12.08.2009. 2. AT THE TIME OF HEARING, IT WAS POINTED OUT BY TH E LD. A.R. THAT AGROUND NO.3 IN ASSESSEES APPEAL READS AS UNDER :- BECAUSE THE LEARNED COMMISSIONER OF INCOME-TAX [AP PEALS] HAS WRONGLY AND ILLEGALLY HELD THAT G.P. RATE OF 12% BE APPLIED AS AGAINST DISCLOSED G.P. RATE OF 10.89% DECLARED BY THE APPELLANT. HE HAS NOT GI VEN ANY DECISION ABOUT THE SALES ESTIMATED BY THE ASSESSING OFFICER. 2 3. GROUND NO.3 CONSISTS OF TWO ISSUES, ONE IS APPL ICATION OF G.P. RATE AND THE OTHER ISSUE RELATES TO THE ESTIMATION OF THE TURNOVER. THE TRI BUNAL HAS GIVEN THE FINDING IN RESPECT OF THE RATE OF G.P. AND CONFIRMED THE RATE APPLIED BY THE AUTHO RITIES BELOW BUT HAS NOT GIVEN ANY DECISION ON THE ESTIMATION OF THE TURNOVER. THUS, THE GROUN D RELATING TO THE ESTIMATION OF TURNOVER HAS BEEN LET OUT TO BE ADJUDICATED. THUS, IT WAS CONTE NDED THAT A MISTAKE HAS CREPT INTO THE ORDER OF THIS TRIBUNAL DATED 12.08.2009. 4. LD. D.R. WAS FAIR ENOUGH TO CONCEDE THE SAME. 5. AFTER HEARING THE RIVAL SUBMISSIONS AND GOING TH ROUGH THE ORDER OF THIS TRIBUNAL DATED 12.08.2009, WE NOTED THAT THE ASSESSEE HAS TAKEN TH E FOLLOWING GROUND AS GROUND NO.3 :- BECAUSE THE LEARNED COMMISSIONER OF INCOME-TAX [AP PEALS] HAS WRONGLY AND ILLEGALLY HELD THAT G.P. RATE OF 12% BE APPLIED AS AGAINST DISCLOSED G.P. RATE OF 10.89% DECLARED BY THE APPELLANT. HE HAS NOT GI VEN ANY DECISION ABOUT THE SALES ESTIMATED BY THE ASSESSING OFFICER. 6. THE TRIBUNAL WHILE PASSING ITS ORDER UNDER PARA NO.5 HAS DISPOSED OF THE GROUND RELATING TO THE ESTIMATION OF THE G.P. BUT DID NOT DISPOSE O F THE PART OF GROUND NO.3 WHICH RELATES TO THE ESTIMATION OF TURNOVER. WE, THEREFORE, ARE CONVINC ED WITH THE LD. A.R. THAT A MISTAKE HAS CREPT INTO THE ORDER OF THE THIS TRIBUNAL AND PART OF GRO UND NO.3 WHICH RELATES TO THE ESTIMATION OF SALE BY THE A.O. REMAINED UN-ADJUDICATED. WE ACCORDINGL Y RECALL THE ORDER OF THIS TRIBUNAL DATED 12.08.2009 IN ITA NO.698/DEL/1998 FOR THE A.Y. 1995 -96 ONLY FOR THE PURPOSE OF DISPOSING OF GROUND NO.3 RELATING TO THE ESTIMATION OF SALES BY THE A.O. THUS, THE M.A. FILED BY THE ASSESSEE IS ALLOWED. 3 M.A. NO.35/AGR/2009 (IN ITA NO.698/DEL/1998) ASST. YEAR: 1995-96 7. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.06.2010 ). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 TH JUNE, 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
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