Girijamata Janhit Sevabhavi Sanstha, Aurangabad V. Income-tax Officer, Ward - 1(1), Aurangabad

MA 42/PUN/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9382 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-11-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 10-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 4 2 / P U N/201 8 ARISING OUT OF ITA NO. 235 /P U N/201 5 ASSESSMENT YEAR : 20 0 9 - 1 0 GIRIJAMATA JANHIT SEVABHAVI SANSTHA, PLOT NO.C - 268, MIDC, WALUJ, AURANGABAD - 431136 . APPLICANT PAN: AAATG9134B VS. THE INCOME TAX OFFICER, WARD 1(1), AURANGABAD . RE SPONDENT APPLICANT BY : SHRI S.N. PURANIK RESPONDENT BY : SHRI RAJESH GAWALI / DATE OF HEARING : 29 . 0 3 .201 9 / DATE OF PRONOUNCEMENT: 0 4 . 0 4 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT AGAINST THE ORDER OF TRIBUNAL DATED 27 . 0 2 .201 8 . 2. THE APPLICANT IS AGGRIEVED BY THE ORDER OF TRIBUNAL AND HAS POINTED OUT THAT CONSEQUENT TO THE ORDER PASSED, THERE WOULD BE ENHANCEMENT OF ADDITION IN THE HANDS OF ASSESSEE. 3. WE HAVE HEARD BOTH THE LEARNED COUNSELS AND GONE THROUGH THE ORDE R OF TRIBUNAL AND ARE OF THE VIEW THAT PARA 9 NEEDS TO BE AMENDED THAT ADDITION, IF ANY, IS TO BE RESTRICTED TO THE ADDITION CONFIRMED BY CIT(A). ACCORDINGLY, PARA 9 WOULD NOW READ AS UNDER: - 2 M A NO. 4 2 /P U N/201 8 9. WE FIND THAT THE ISSUE STANDS COVERED BY THE ORDER OF PUNE BENCH OF TRIBUNAL IN M/S. CHHABI ELECTRICALS PVT. LTD. VS. DCIT (SUPRA). FOLLOWING THE SAME PARITY OF REASONING, WE HOLD THAT WHERE THE ASSESSEE HAS MAINTAINED QUANTITATIVE DETAILS OF GOODS AND WHERE ITS SUPPLIES WERE TO THE GOVERNMENT DEPARTMENT, THE PUR CHASES AS SUCH, COULD NOT BE REJECTED. HOWEVER, IN THE TOTALITY OF THE ABOVE SAID FACTS AND CIRCUMSTANCES AND KEEPING IN MIND THE RATIO LAID DOWN BY THE TRIBUNAL IN M/S. CHHABI ELECTRICALS PVT. LTD. VS. DCIT (SUPRA), WE RESTRICT THE ADDITION IN THE HANDS OF ASSESSEE AND DIRECT THE ASSESSING OFFICER TO APPLY GP RATE OF 10% ON THE ALLEGED GOODS PURCHASED, OVER AND ABOVE THE GP RATE DECLARED BY THE ASSESSEE, SUBJECT TO SAME BEING RESTRICTED TO THE AMOUNT OF ADDITION UPHELD BY CIT(A). THE GROUNDS OF APPEAL RA ISED BY THE ASSESSEE ARE THUS, PARTLY ALLOWED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF APPLICANT IS ALLOWED. ORDER PRONOUNCED ON THIS 4 TH DAY OF APRIL , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 4 TH APRIL , 201 9 . GCVSR / COPY OF THE ORDER IS FORWA RDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) - 2 , AURANGABAD ; 4. THE CIT (EXEMPTION), PUNE ; 5. THE DR A , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRI VATE SECRETARY , / ITAT, PUNE