Sh. Shiv Parshad Aggarwal, Ludhiana V. ITO, Ludhiana

MA 50/CHANDI/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7979 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-04-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 07-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH AGGARWAL
• Assessee Lawyers: N K SAINI
• Section: 14A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.50 /CHD/2011 (IN ITA NO.982/CHD/2010) (ASSESSMENT YEAR: 2007-08) THE A.C.I.T., CIRCLE-V, VS. SHIV PARSHAD AGGARWA L CHANDIGARH. LUDHIANA. PAN: ABKPA7653E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI N.K.SAINI, DR RESPONDENT BY : SHRI SUBHASH AGGARWAL DATE OF HEARING : 13.04.2012 DATE OF PRONOUNCEMENT : 09.05.2012 ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D THE APPLICANT- REVENUE AGAINST THE ORDER OF THE TRIBUNA L DATED 21.10.2010 IN ITA NO.982/CHD/2010 RELATING TO THE ASSESSMENT YEAR 2007-08. 2. THE APPLICANT-REVENUE VIDE THIS MISCELLANEOUS AP PLICATION HAS POINTED OUT THAT WHILE DECIDING THE APPEAL IN ITA N O.982/CHD/2010. THE TRIBUNAL VIDE ORDER DATED 21.10.2010 HAD DECIDED TH E GROUND NO.1 BUT HAD NOT DECIDED GROUND NO.2 RAISED IN THE APPEAL FI LED BY THE REVENUE, WHICH READS AS UNDER: 3. THE LEARNED D.R. FOR THE REVENUE POINTED OUT THA T IN THE CONSOLIDATED ORDER PASSED BY THE TRIBUNAL THE ONLY ISSUE REFERRED WAS IN RELATION TO SECTION 14A OF THE ACT AND ISSUE RAISED VIDE GROUND NO.2 WAS NOT ADJUDICATED. 2 4. THE LEARNED A.R. FOR THE ASSESSEE FAIRLY ADMITTE D THAT THE ISSUE RAISED VIDE GROUND NO.2 WAS NOT ADJUDICATED UPON BY THE TRIBUNAL. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE FIND THAT A MISTAKE HAD OCCURRED IN THE ORDER OF T HE TRIBUNAL DATED 21.10.2010 UNDER WHICH THE GROUND NO.2 RAISED BY TH E TRIBUNAL HAS NOT BEEN ADJUDICATED UPON WHILE DECIDING THE APPEAL OF THE REVENUE IN ITA NO.982/CHD/2010. ACCORDINGLY, WE RECALL THE APPEAL IN ITA NO.982/CHD/2010 TO THE LIMITED EXTENT OF DECIDING G ROUND NO.2, RAISED IN ITA NO.982/CHD/2010, WHICH READS AS UNDER: 2. THAT THE LD. CIT(A) HAS ERRED IN LAW AND ON FAC TS IN DELETING THE DISALLOWANCE OF RS.4,30,451/- MADE BY THE ASSESSING OFFICER UNDER SECTION 36(1)(III) OF THE INCOME TAX ACT, 1961. 6. THE SAID APPEAL IN ITA NO.982/CHD/2010 IS FIXED FOR HEARING ON 22.5.2012 FOR DECIDING THE GROUND NO.2. THE ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF PARTIES. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF MAY, 2012. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9 TH MAY, 2012 RATI COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH