Shri Chandra Mohan Sachdeva, Bhopal V. The ACIT, 1(2), Bhopal

MA 35/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7237 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 02-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AELPS9952G M.A.NOS. 31 & 32/IND/2011 (ARISING OUT OF I.T.A.NOS.794 & 797/IND/2007 A.YS. : 2000-01 & 2004-05 SMT.SUMAN SACHDEVA, ACIT, BHOPAL VS 1(2), BHOPAL APPLICANT RESPONDENT PAN NO. : AELPS9951P M.A.NOS. 33, 34 & 35/IND/2011 (ARISING OUT OF I.T.A.NOS.799, 801 & 802/IND/2007 A.YS. : 2000-01 & 2003-04 & 2004-05 SHRI CHANDRA MOHAN SACHEDEVA, ACIT, 1(2) BHOPAL VS BHOPAL APPLICANT RESPONDENT APPLICANTS BY : SHRI ASHISH GOYAL, CA RESPONDENT BY : SHRI ARUN DEWAN, SR. DR DATE OF HEARING : 25.11.2011 DATE OF PRONOUNCEMENT : 30.11.2011 -: 2: - 2 O R D E R PER R. C. SHARMA, A.M. THESE MISC. APPLICATIONS ARISE OUT OF THE ORDER OF THE TRIBUNAL IN I.T.A.NOS. 794/IND/2007 & C.O.NO.14/IND /2008 FOR THE ASSESSMENT YEAR 2000-01 TO 2004-05 DATED 23 .3.2011. THROUGH THESE MISC. APPLICATIONS, IT WAS SUBMITTED BY THE ASSESSEE THAT WITH REGARD TO DELETION OF ADDITION O N ACCOUNT OF MANURE AND GUNNY BAGS BY THE LD. CIT(A), THE REVENU E HAS NOT RAISED ANY GROUND. ONLY IN THE CROSS OBJECTION, THE ASSESSEE HAS ALLEGED THE PART RETENTION OF ADDITION BY CIT(A). IT WAS FURTHER SUBMITTED THAT SINCE THE REVENUE WAS NO T IN APPEAL AGAINST THE DELETION OF ADDITION, THIS GROUN D WAS NOT BEFORE THE TRIBUNAL FOR DECIDING, WHEREAS THE TRIBU NAL IN ITS ORDER FOR ASSESSMENT YEAR 2000-01 AT PAGE NO.38 DEC IDED THIS ISSUE AND RETAINED THE ADDITION OF RS. 1,66,667/- A S AGAINST ADDITION OF RS. 18,144/- CONFIRMED BY THE LD. CIT(A ). SIMILAR MISTAKE WAS POINTED IN OTHER YEARS. 2. WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND FOUND THAT SINCE REVENUE WAS NOT IN APPEAL BEFORE T HE TRI AND -: 3: - 3 ONLY ASSESSEE HAS FILED CROSS OBJECTION, THE DECISI ON OF THE TRIBUNAL SHOULD HAVE BEEN CONFINED TO THE GROUND TA KEN BY THE ASSESSEE. IF THE REVENUE IS NOT AGGRIEVED FOR T HE DELETION OF ADDITION, THERE WAS NO REASON TO TOUCH THE SAME WHI LE DECIDING CROSS OBJECTION OF THE ASSESSEE. THUS, THE DECISION OF THE TRIBUNAL FOR CONFIRMING THIS ADDITION TO THE TU NE OF RS. 1,66,667/- IN PLACE OF RS. 18,144/- RETAINED BY THE LD. CIT(A) IN THE ASSESSMENT YEAR 2000-01 AMOUNTS TO MISTAKE A PPARENT FROM RECORD, WHICH CAN BE RECTIFIED U/S 254(2) OF T HE INCOME- TAX ACT, 1961. ACCORDINGLY, THE AO IS DIRECTED TO R ETAIN THE ADDITION ONLY TO THE EXTENT OF RS. 18,144/- ON ACCO UNT OF INCOME FROM SALE OF MANURE AND GUNNY BAGS. 3. SIMILARLY, IN I.T.A.NOS. 797, 799, 801 & 802/IND/2007, NO GROUND WAS TAKEN BY THE REVENUE, THEREFORE, THE DECISION OF THE TRIBUNAL IN THIS REG ARD AMOUNTS TO MISTAKE APPARENT FROM RECORD. ACCORDINGLY, WE MO DIFY THE ORDER AND CONFIRM THE ADDITION ONLY TO THE EXTENT O F ADDITION RETAINED BY THE LD. CIT(A). 4. IN THE RESULT, MISC. APPLICATIONS OF THE ASSESSEE A RE ALLOWED. -: 4: - 4 THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER, 2011. SD/- SD/- (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 30 TH NOVEMBER, 2011. CPU* 3011