Standerd Meters Mfg. Co., Pune V. ACIT, Cir.-1(2), Pune

MA 57/PUN/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6728 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1992-1993
• Appeal Filed On: 01-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMBASTHA
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI I.C.SUDHIR JM AND SHRI D.KARUNAKARA RA O AM M.A.. NO. 57/PN/2011 (ARISING OUT OF ITA NO. 1665/PN/2007) (ASSTT. YEAR :1992-93 ) STANDERD METERS MFG. CO., APPLICANT 102/A, HADAPSAR INDL. ESTATE, PUNE-411013 PAN : AAEFS5792B SHAHUPURI, KOLHAPUR PAN :ADDPP4411A VS. ACIT, CIR 1(2), PUNE RESPONDENT APPLICANT BY : SHRI NIKHIL PATHAK RESPONDENT BY : SHRI AMBASTHA ORDER PER I.C. SUDHIR JM THE GRIEVANCE OF THE ASSESSEE, AS POINTED OUT BY T HE LD. A.R. IN THE PRESENT MISCELLANEOUS APPLICATION IS THAT THERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 30 TH SEPTEMBER 2010 OF THE TRIBUNAL AS INADVERTENTLY, T HE ADDITIONAL GROUND RAISED IN THE APPEAL WHICH WAS ARGUED BY THE PARTIE S DURING THE COURSE OF HEARING OF THE APPEAL HAS REMAINED TO BE ADJUDICATED UPON BY THE TRIBUNAL WHILE DISPOSING OFF THE APPEAL. THE LD. A.R. REFERRED THE DECISION OF HONBLE HIGH COURT OF ALLAHABAD IN THE CASE OF CIT V/S. KESHAV FRUIT MART (1993), 199 ITR 771 (ALLH.) HOLDING THAT OMISSION TO CONSIDER GROUNDS SET UP IN APPEAL IS MISTAKE APPARENT FROM RECORD. 2. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE APP LICATION. 3. HAVING GONE THROUGH THE ORDER OF THE TRIBUNAL AN D THE RECORD, WE FIND THAT THE ADDITIONAL GROUND RAISED BY THE ASSESSEE VIDE A PPLICATION RECEIVED ON 28 TH OCTOBER 2009 THAT THE ORDER PASSED ON 28.3.2007 WA S BARRED BY LIMITATION AND, ACCORDINGLY, THE RECTIFICATION ORDER DATED 24.4.200 7 IS ALSO NULL AND VOID, HAS REMAINED TO BE ADJUDICATED UPON BY THE TRIBUNAL. W E, THEREFORE, FIND SUBSTANCE IN M.A. NO. 57/PN/2011 STANDERD METERS MFG. CO. (ASSSTT.YEAR 1992-93) , 2 THE ABOVE SUBMISSION OF THE ASSESSEE THAT THERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 30 TH SEPTEMBER 2010 OF THE TRIBUNAL WHICH NEEDS RECTIF ICATION WITHIN THE PROVISIONS OF SEC. 254(2) OF THE ACT. W E, ACCORDINGLY, ALLOW THE APPLICATION WITH DIRECTION TO THE REGISTRY TO FIX T HE APPEAL FOR HEARING ON THE ABOVE STATED ADDITIONAL GROUND RAISED BY THE ASSESSEE VID E ITS APPLICATION RECEIVED ON 28 TH OCTOBER 20089. 4. THE MISCELLANEOUS APPLICATION IS, ACCORDINGLY, A LLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 8TH JULY 2011 SD/- SD/- (D. KARUNAKARA RAO) (I.C. SUDHIR) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 8TH JULY , 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. APPLICANT 2. RESPONDENT 3. THE CIT- I PUNE 4. THE CIT(A)-I, PUNE 5. THE D.R. ITAT A BENCH, PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE