Vijay Ramchandra Shirsht, Pune V. Assistant Commissioner of Income-tax,

MA 4/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2894 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 12-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NILESH KHANDELWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MA NO.04/PN/2015 (ARISING OUT OF ITA NO.185/PN/2010) (ASSESSMENT YEAR : 2006-07) MR. VIJAY RAMCHANDRA SHIRSATH, C/O SHAH KHANDELWAL JAIN & ASSOCIATES, CAS, 1 ST FLOOR, ALANKAR CINEMA BUILDING, PUNE 411 001. PAN : ACAPS3712R . APPELLANT VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE- 2, NASHIK. . RESPONDENT ASSESSEE BY : MR. NILESH KHANDELWAL DEPARTMENT BY : MR. RAJESH DAMOR DATE OF HEARING : 13-03-2015 DATE OF PRONOUNCEMENT : 18-03-2015 ORDER PER G. S. PANNU, AM BY WAY OF THE PRESENT PETITION, IT IS CONTENDED BY THE APPLICANT THAT AN ERROR APPARENT FROM RECORD WITHIN THE MEANING OF SE CTION 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) HAS CREPT INTO O RDER OF THE TRIBUNAL DATED 29.09.2011 INASMUCH THE FOLLOWING GROUND OF APPEAL NO.3 RAISED FOR THE ASSESSMENT YEAR 2006-07 HAS BEEN LEFT TO BE ADJUDIC ATED :- 3. ON FACTS AND CIRCUMSTANCES PREVAILING IN THE CA SE AND AS PER PROVISIONS OF LAW, IT BE HELD THAT THE ESTIMATION O F INCOME FROM COMMISSION FROM SO CALLED SUB-CONTRACTORS WORKED OUT BY THE A. O. IS CONTRARY TO THE PROVISIONS AND SCHEME OF THE ACT AND BEING BASED ON SURMISES AND GUESSWORK AND WITHOUT ANY EVIDENCE IS UNJUSTIFIED, UNWARRANTED AND IMPROPER. THE ADDITIONS SO MADE BE DELETED. THE APPELLANT BE GRANTED JUST AND PROPER RELIEF IN THIS RESPECT. 2. THE LD. DEPARTMENTAL REPRESENTATIVE APPEARING FO R THE REVENUE HAS NOT DISPUTED THE FACTUAL MATRIX BROUGHT OUT BY THE LD. REPRESENTATIVE FOR THE APPLICANT. MA NO.04/PN/2015 3. IN THE AFORESAID LIGHT, WE THEREFORE DEEM IT FIT AND PROPER TO RE-CALL THE ORDER OF THE TRIBUNAL DATED 29.09.2011 (SUPRA) PERT AINING TO ASSESSMENT YEAR 2006-07 FOR THE LIMITED PURPOSE OF ADJUDICATING GRO UND OF APPEAL NO.3 REPRODUCED ABOVE WHICH WAS INADVERTENTLY NOT ADJUDI CATED AT THE TIME OF DETERMINATION OF APPEAL ORIGINALLY VIDE ORDER DATED 29.09.2011 (SUPRA). ACCORDINGLY, THE REGISTRY IS DIRECTED TO POST THE A PPEAL OF THE ASSESSEE BEFORE THE REGULAR BENCH ON 22.06.2015 IN ORDER TO HEAR TH E PARTIES AND THEREAFTER ADJUDICATE THE AFORESTATED GROUND OF APPEAL NO.3. SINCE THE AFORESAID DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT IN THE PRES ENCE OF BOTH THE PARTIES, THE REQUIREMENT OF ISSUANCE OF A FORMAL NOTICE OF H EARING IS HEREBY DISPENSED WITH. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED, AS ABOVE. ORDER PRONOUNCED ON 18 TH MARCH, 2015. SD/- SD/- (SUSHMA CHOWLA) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE, DATED: 18 TH MARCH, 2015. SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT(A)-II, NASHIK; 4) THE CIT-II, NASHIK; 5) THE DR A BENCH, I.T.A.T., PUNE; 6) GUARD FILE. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR I.T.A.T., PUNE