Kisan Sahkari Chini Mill Ltd., Lakhimpur-Kheri V. Dy. Commissioner of Income Tax, Sitapur

MA 40/LKW/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3473 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Assessee Lawyers: S K ARORA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER M.A. NO.40 /LKW/20 15 (ARISING OUT OF I.T.A.NO.620/LKW/2014) ASSESSMENT YEAR:2009 - 10 KISAN SAHKARI CHINI MILL LTD., SAMPURNANAGAR, LAKHIMPUR KHERI. PAN:AAAAK1131D VS. DY.C.I.T., SITAPUR. (A PPLICANT ) (RESPONDENT) APPLICANT BY SHRI S. K. ARORA, C. A. RESPONDENT BY SMT. PINKI MAHAWAR, D. R. DATE OF HEARING 03/07/2015 DATE OF PRONOUNCEMENT 1 3 /08/2015 O R D E R PER A. K. GARODIA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSESSEE AND THIS IS THE CONTENTION RAISED IN THE MISC. APPLICATION THAT GROUND NO. 2 RAISED BY THE ASSESSEE WAS NOT DECIDED AS PER THE IMPUGNED ORD ER AND THIS IS APPARENT MISTAKE WHICH SHOULD BE RECTIFIED. 2. DURING THE COURSE OF HEARING BEFORE US, LEARNED A.R. OF THE ASSESSEE REITERATED THE SAME CONTENTIONS, WHICH WERE RAISED IN THE MISC. APPLICATION. 3. LEARNED D.R. OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER. [ 2 ] 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT IN PARA 5 OF THE TRIBUNAL ORDER, GROUND NO. 2 & 3 RAISED BY THE REVENUE ARE REPRODUCED. AS PER GROUND NO. 2, THE DISPUTE RAISED BY THE REVENUE IS R EGARDING DELETION OF DISALLOWANCE MADE BY THE ASSESSING OFFICER TOWARDS PAYMENT OF SUBSCRIPTION TO FEDERATION U/S 40(A)(IA) OF THE ACT OF RS.58,87,238/ - AND AS PER GROUND NO. 3, THE DISPUTE IS REGARDING DELETION OF DISALLOWANCE MADE BY THE ASSESSING OFFICE R TOWARDS MOLASSES OF RS.3,68,29,934/ - . THE TRIBUNAL DECISION IN RESPECT OF B OTH THESE GROUNDS IS CONTAINED IN P ARA 7 BUT AS PER THIS P ARA, WE FIND THAT THE DECISION IS REGARDING GROUND NO. 3 ONLY AND GROUND NO. 2 WAS OMITTED TO BE DECIDED. HENCE, WE FIN D FORCE IN THE SUBMISSIONS OF LEARNED A.R. OF THE ASSESSEE AND THEREFORE, WE RECALL THIS TRIBUNAL ORDER FOR LIMITED PURPOSE FOR DECIDING GROUND NO. 2. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 20/08/2015 FOR LIMITED PURPOSE FOR DECIDING GR OUND NO. 2 OF THE REVENUE. 5. IN THE RESULT, THE MISC. APPLICATION OF ASSESSEE IS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 3 /08/2015 *C.L.SINGH COPY OF THE O RDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A ) 5. DR, ITAT, LUCKNOW ASSTT. REGISTRAR