ITO, New Delhi V. Sponge Sales (India) Pvt. Ltd., New Delhi

MA 63/DEL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9335 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-10-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2002-2003
• Appeal Filed On: 16-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AROOP KUMAR SINGH
• Keywords: Reopening of assessment
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER MISC. APPLICATION NO.63/DEL/2012 IN I.T.A. NO.1300/DEL/2011 ASSESSMENT YEAR : 2002-03 ITO, M/S SPONGE INDIA PVT. WARD-9 (2), B-125, ANAND VIHAR, NEW DELHI. V. NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAACS AAACS AAACS AAACS- -- -1697 1697 1697 1697- -- -Q QQ Q APPELLANT BY : SHRI AROOP KUMAR SINGH, DR. RESPONDENT BY : NONE. ORDER PER TS KAPOOR, AM: THIS MISC. APPLICATION HAS BEEN FILED BY THE REVENUE W ITH RESPECT TO CLARIFICATION IN TRIBUNALS ORDER DATED 18.10.201 1 AND IT HAS SOUGHT CLARIFICATION AS DETAILED BELOW:- THE HON'BLE ITAT IN PARA 6 OF THE ABOVE STATED ORDE R HAS SET ASIDE THE ORDER OF CIT(A) ON THE ISSUE OF VALIDITY OF REOPENING U/S 148 OF THE ACT AND RESTORED THE MATTER BACK BACK TO HIS FILE WHEREAS IN PARA 7 THE HON'BLE ITAT WHILE DECIDING TH E ISSUE OF ADDITION OF ` .4 LAKHS HAS OBSERVED THAT THE ISSUE OF VALIDITY OF REOPENING OF ASSESSMENT HAS BEEN RESTORED BACK TO THE ASSESSING OFFICER. MA NO.63 IN ITA NO1300/DEL/2012 2 IT WAS PRAYED AS TO WHETHER THE MATER HAS BEEN RESTORED BACK TO THE FILE OF ASSESSING OFFICER OR LD CIT(A) FOR READJUDICATI ON. 2. WE HAVE HEARD THE LD DR AND HAVE GONE THROUGH TH E MATERIAL PLACED ON RECORD. WE HAVE NOTED THAT THERE IS A MISTA KE APPARENT FROM THE RECORD AND IT NEEDS TO BE RECTIFIED. THEREFORE, WE HOLD THAT LINE 8 TH & 9 TH OF PARA 6 OF TRIBUNAL ORDER DATED 18.10.2011 BE RE AD AS UNDER:- THEREFORE, WE SET ASIDE THE ORDER OF LD CIT(A) ON TH IS ISSUE AND REMIT THE MATTER BACK TO THE FILE OF ASSESSING OFFICER WITH THE DIRECTION THAT FACTUAL MATRIX WHICH 3. IN THE RESULT, THE MISC. APPLICATION FILED BY THE REVENUE IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 4TH DAY OF OCTOBER, 2012. SD/- SD/- (I.C. SUDHIR) (T.S. K APOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 04.10.2012. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. (ITAT, NEW DELHI). MA NO.63 IN ITA NO1300/DEL/2012 3 DATE OF HEARING 28.9.2012 DATE OF DICTATION 3.10.2012 DATE OF TYPING 3.10.2012 DATE OF ORDER SIGNED BY 4.10.2012 BOTH THE MEMBERS & PRONOUNCEMENT. DATE OF ORDER UPLOADED ON NET & SENT TO THE BENCH CONCERNED.