Deputy Commissioner of Income-tax, Circle - 1, Jalgaon V. Sanjay Soya Pvt. Ltd., Jalgaon

MA 48/PUN/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5813 (ITAT-PUNE)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI , AM AND SHRI VIKAS AWASTHY , JM M . A. NO . 48 /PUN/2017 (ARISING OUT OF ITA NO S . 7 8 1 & 786 /P N /201 3 ) / ASSESSMENT YEAR : 200 9 - 10 DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 1, JALGAON. ....... / APPELLANT / V/S. SANJAY SOYA PVT. LTD. C/O. S.K. OIL MILL COMPOUND, SHIVAJI NAGAR, OLD DHULE ROAD, JALGAON. PAN : AAHCS9916M / RESPONDENT REVENUE BY : SHRI AJAY MODI ASSESSEE BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 15 .09.2017 / DATE OF PRONOUNCEMENT : 15 .09.2017 / ORDER PER VIKAS AWASTHY, JM THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) HAS BEEN FILED BY REVENUE SEEKING R ECTIFICATION OF THE ORDER OF TRIBUNAL DATED 30.03.2016 IN ITA NOS. 781 /P N/2013 & 786/P N/2013. 2 M.A. NO. 48/PUN/2017 A.Y. 2009 - 10 2. SHRI AJAY MODI REPRESENTING THE DEPARTMENT SUBMITTED THAT DURING THE COURSE OF ASSESSMENT PROCEED INGS, THE ASSESSING OFFICER HAD MADE ADDITION OF RS.61,84,400/ - ON ACCOUNT OF SUPPRESSED PRODUCTION OF SOYA REFINED OIL. IN THE FIRST APPELLATE P ROCEEDINGS, THE COMMISSIONER OF INCOME TAX (APPEALS) RESTRIC TED THE ADDITION TO RS.58,44,338 / - . AGAINST THE OR DER OF COMMISSIONER OF INCOME TAX (APPEALS), THE ASSESSEE APPROACHED THE TRIBUNAL. THE TRIBUNAL VIDE ORDER DATED 30.03.2016 DELETED THE ENTIRE ADDITION. HOWEVER, INSTEAD OF MENTIONING THE AMOUNT AS RS. 58,44,338/ - , THE TRIBUNAL IN ORDER HAS MENTIONED THE A MOUNT AS RS.58,84,400/ - . IF RELIEF HAS BEEN GRANTED TO THE ASSESSEE IN ACCORDANCE WITH THE AMOUNT MENTIONED IN THE ORDER OF TRIBUNAL, THEN THE ASSESSEE SHALL GET EXCESSIVE RELIEF AND SUCH RELIEF WILL RESULT IN INCOME LESS THAN THE RETURNED INCOME OF THE ASSESSEE. THE LD. DR SUBMITTED THAT THE AMOUNT OF RELIEF MENTIONED IN PARA 36 AT PAGE NO. 23 OF THE ORDER OF THE TRIBUNAL, THEREFORE, BE RECTIFIED. 3. SHRI NIKHIL PATHAK APPEARING ON BEHALF OF THE AS SESSEE FAIRLY ADMITTED THAT TYPOGRAPHICAL ERROR HAS CREPT IN THE ORDER OF THE TRIBUNAL. THE LD. AR FURTHER SUBMITTED THAT T HE AMOUNT OF RS.58,44,338/ - HAS WRONG LY BEEN MENTIONED AS RS. 58,84,400/ - IN THE TRIBUNALS ORDER. 4. BOTH SIDES HEARD. WE FIND THA T IN P ARA 36 AT PAGE NO. 23 (IN LAST LINE OF THE PAGE) OF THE ORDER OF THE TRIBUNAL DATED 30.03.2016, THE AMOUNT OF RELIEF GRANT HAS BEEN MENTIONED AS RS.58,84,400/ - INSTEAD OF RS.58,44,338/ - . THE TYPOGRAPHICAL ERROR STANDS CORRECTED AND NOW THE SAID AMOUN T BE READ AS RS.58,44,338/ - IN LIEU OF RS.58,84,400/ - . HOWEVER, WITH THIS CORRECTION, THERE WOULD BE NO CHANGE IN FINAL RESULT 3 M.A. NO. 48/PUN/2017 A.Y. 2009 - 10 OF THE APPEAL. THUS, WITH THE NECESSARY CORRECTION, MISCELLANEOUS APPLICATION OF THE DEPARTMENT IS ALLOWED AS PRAYED FOR. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRO NOUNCED IN THE OPEN COURT ON FRIDAY , THE 15 TH DAY OF SEPTEMBER , 201 7 . SD/ - SD/ - ( / ANIL CHATURVEDI ) ( /VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 15 TH SEPTEMBER, 2017. SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - I I, NASHIK 4. THE CIT - II, NASHIK 5 . , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, /PRIVATE SECRETARY , / ITAT, PUNE .