Income-tax Officer, Ward - 1, Jalna V. Rochandas Kimatram Kawarani, Jalna

MA 62/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6052 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 29-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT MISCELLANEOUS APPLICATION NO. 62 /PUN /201 9 ( ARISING OUT OF ITA NO. 1871 /PUN /201 8 ) ASSESSMENT YEAR : 2010 - 11 ITO, WARD - 1, JALNA VS. SHRI ROCHANDAS KIMAT RAM KAWARANI, 2 - 3 - 79, BADA SAAB, SUBHASH ROAD, NEAR MOTI MASJIT, JALNA PAN: ABGPK0538G (APP LICANT ) (RESPONDENT) / ORDER PER R.S.SYAL, VP : VIDE TH IS MISCELLANEOUS APPLICATION, THE REVENUE SEEK S T O AMEND THE ORDER DATED 2 0.0 3 .2019 , PASSED BY THE TRIBUNAL IN ITA NO. 1871 /PUN/201 8 . 2. THE LD. D R SUBMITTED THAT THE TRIBUNAL INADVERTENTLY RECORDED THE AM OUNT OF PURCHASES AT RS.40,688/ - AS AGAINST THE ACTUAL FIGURE OF SUCH PURCHASES AT RS.90,688/ - AND GAVE CONSEQUENTIAL DIRECTION. THIS MISCELLANEOUS APPLICATION WAS APP LICANT BY SHRI ALOK MALVIYA, ADDL.CIT RESPONDENT BY NONE DATE OF HEARING 14 - 02 - 2020 DATE OF PRONOUNCEMENT 14 - 0 2 - 2020 M A NO . 62 /P UN/20 19 SHRI ROCHANDAS KIMATRAM KAWARANI 2 FIXED ON EARLIER OCCASIONS ALSO, BUT THE ASSESSEE CHOSE TO REMAIN ABSENT. 3. I HAVE GONE TH ROUGH THE ASSESSMENT ORDER. PAGE 2 PARA 2.3 RECORDS THE FIGURE OF HAWALA TRANSACTION AT RS.90,688/ - WHICH HAS BEEN ADDED BY THE ASSESSING OFFICER (AO). SIMILARLY, THE LD. CIT(A) ALSO TAKEN NOTE OF THE FIGURE OF RS.90,688/ - AT PAGE 7 OF HIS ORDER. ON GOI NG THROUGH THE ENTIRE MATERIAL ON RECORD, IT APPEARS THAT THE TRIBUNAL INADVERTENTLY RECORDED THE FIGURE OF RS. 9 0,688/ - AS RS. 4 0,688/ - . THE IMPUGNED ORDER IS THEREFORE, MODIFIED ACCORDINGLY. THE RELEVANT PART O F PARA 2 OF THE TRIBUNAL ORDER WILL NOW READ AS: SUCH AMOUNT OF PURCHASES AT RS.90,688/ - WAS ADDED BY THE ASSESSING OFFICER. 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED . ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH FEBR UARY, 2020 . SD/ - ( R.S.SYAL ) / VICE PRESIDENT PUNE ; DATED : 14 TH FEBRUARY , 2020 GCVSR M A NO . 62 /P UN/20 19 SHRI ROCHANDAS KIMATRAM KAWARANI 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S) - 1 , A URANGABAD 4. THE PR. CIT - 1 , AURANGABAD 5. , , SMC / DR SMC , ITAT, PUNE; 6. / GUARD FILE . // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 14 - 02 - 2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 14 - 0 2 - 2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISC USSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8 . FILE SENT TO THE BENCH CLERK SR.PS 9 . DATE ON WHICH FILE GOES TO THE HEAD CLERK 10 . DATE O N WHICH FILE GOES TO THE A.R. 1 1 . DATE OF DISPATCH OF ORDER. *