Balasaheb Barbole, Solapur V. Income-tax Officer,

MA 5/PUN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3712 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-11-2015
• Assessment Year: 1997-1998
• Appeal Filed On: 09-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN SINGH
• Keywords: Valuation report

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , . . , # BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM $$ . / MA NO.05/PN/2015 (ARISING OUT OF MA NO.69/PN/2011) & & / ASSESSMENT YEAR : 1997-98 SHRI BALASAHEB BARBOLE, KURDUWADI ROAD, BARSHI, SOLAPUR 413401 PAN NO. ABKPB0872G . / APPLICANT V/S ITO, WARD-2(3), SOLAPUR . / RESPONDENT / APPLICANT BY : SHRI S.N. PURANIK / DEPARTMENT BY : SHRI DHEERAJ KUMAR JAIN SINGH / ORDER PER R.K. PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATION HAS REQUESTED THE TRIBUNAL TO RECTIFY CERTAIN ERRORS THAT H AVE CREPT IN THE ORDER OF THE TRIBUNAL. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARIN G FILED AN APPLICATION STATING THAT THE MISCELLANEOUS APPLICATION HAS BE COME ACADEMIC AND INFRUCTUOUS SINCE THE AO VIDE HIS ORDER PASS ED U/S.143(3) R.W.S.253 HAS DELETED THE ADDITION WHICH WAS MADE ON THE BASIS OF VALUATION REPORT BY HOLDING THAT REFERENCE TO THE VALUATION / DATE OF HEARING : 27.11.2015 / DATE OF PRONOUNCEMENT:30.11.2015 2 MA NO.05/PN/2015 OFFICER WAS INVALID. HE ACCORDINGLY SUBMITTED THAT THE MISCE LLANEOUS APPLICATION FILED BY THE ASSESSEE MAY BE DISPOSED OF ON THE BASIS OF THE ABOVE. 3. AFTER CONSIDERING THE CONTENTS OF THE WRITTEN SUBMISSIO N FILED BY THE ASSESSEE AND AFTER HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE ARE OF THE OPINION THAT THE MISCELLANEO US APPLICATION FILED BY THE ASSESSEE HAS BECOME ACADEMIC AND INFRUCTUOUS IN VIEW OF THE DELETION OF THE INCOME WHICH WAS A DDED BY THE AO ON THE BASIS OF VALUATION REPORT. ACCORDINGLY, TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30-11-2015. SD/- SD/- ( SUSHMA CHOWLA ) ( R.K. PANDA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER IQ.KS PUNE ; DATED : 30 TH NOVEMBER, 2015. LRH'K ( )+$ ,$ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. % ( ) -III, IQ.KS / THE CIT(A)-III, PUNE 4. % -III, IQ.KS / THE CIT-III, PUNE 5. ( ++, , , , IQ.KS / DR, ITAT, A PUNE; 6. 0 / GUARD FILE. / BY ORDER , ( + //TRUE COPY// Y//TRUE COPY// 23 + , / SR. PRIVATE SECRETARY ,, IQ.KS / ITAT, PUNE