Shrimati. Archana Agrawal, , Bhopal V. Dypti Commissioner Of Income Tax, (Central)-1, Bhopal

MA 42/Ind/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7744 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 30-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: S S DESHPANDE

Judgement Text

MA NO. 42 O F 201 9 ARCHANA AGRAWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.42/IND/2019 ARISING OUT OF IT(SS)A NO.190/IND/2017 A.Y. 2011-12 SMT. ARCHANA AGRAWAL, BHOPAL PAN AASPA 9447 R :: APPLICANT VS DCIT, CENTRAL-I, BHOPAL :: RESPONDENT ASSESSEE BY SHRI S.S. DESHPANDE, CA REVENUE BY SHRI K.G. GOYAL, SR.DR DATE OF HEARING 21.06.2019 DATE OF PRONOUNCEMENT 24.07.2019 O R D E R PER SHRI MANISH BORAD, AM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE ASSESSEE AGAINST THE TRIBUNAL ORDER DA TED 15.1.2019. 2. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT WHILE DECIDING THE APPEAL IT(SS)A NO.190/IND/2017 F OR THE ASSESSMENT YEAR 2011-12, THE TRIBUNAL HAS, VIDE CONSOLIDATED O RDER DATED 15.1.2019, LEFT TO DECIDE THE GROUND NO.1 AND 3 TO 6 REGARDING THE ISSUE MA NO. 42 O F 201 9 ARCHANA AGRAWAL 2 OF ALLEGED ON MONEY PAYMENT OF RS.1,11,36,000/- FOR LAND PURCHASED FROM SHOBHA RAM WHICH NEEDS TO BE DECIDED. ON THE O THER HAND, THE LD. SR. DR DID NOT OPPOSE THE SUBMISSION OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND GONE THROUGH THE MATERIAL AVAILABLE ON THE FILE. WE FIND THAT WHILE DECIDING THE APPEAL IT(SS)A NO.190/IND/2017 FOR THE ASSESSMENT YEAR 2011-12, THE GROUND NO.1 AND 3 TO 6 REGARDING THE I SSUE OF ALLEGED ON MONEY PAYMENT OF RS.1,11,36,000/- FOR LAND PURCHASE D FROM SHOBHA RAM HAVE REMAINED TO BE DECIDED. THEREFORE, WE MODI FY OUR ORDER AND DIRECT THE REGISTRY TO REFIX THE APPEAL I.E. IT(SS) A NO.190/IND/2017 FOR HEARING ON 29.7.2019 FOR THE LIMITED PURPOSE OF DEC IDING GROUND NO.1 AND 3 TO 6 AS EXPLAINED ABOVE. 4. TO THE LIMITED EXTENT AS EXPLAINED ABOVE, THIS M A IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24.7.201 9. SD/- (KUL BHARAT) JUDICIAL MEMBER SD/- (MANISH BORAD) ACCOUNTANT MEMBER DATED : 24.7.2019 COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE