Randheer V. Nahar, Pune V. Income-tax Officer,

MA 67/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2904 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 26-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 21-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAZHAR AKRAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE: SHRI G. S. PANNU, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER M.A. NO. 67 /PN/20 1 4 ASSESSMENT YEAR : 200 6 - 07 SHRI RANDHEER V. NAHAR, 1202/3/20, SHIVAJI N AGAR, PUNE PAN NO. AGWPN2549J VS. INCOME TAX OFFICER, WARD - 3(1), PUNE (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI S.N. PURANIK RESPONDENT BY: SHRI MAZHAR AKRAM ORDER PER R.S . PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED U/S. 254(2) OF THE INCOME - TAX ACT WHICH IS ARISING OUT OF ITA NO. 159/PN/2011 ORDER DATED 18 - 02 - 2014. 2. IT IS STATED IN THE APPLICATION THAT THERE IS A WRONG OBSERVATION ON FACTS MORE PARTICULARLY IN PARA NO. 5 OF THE ORDER. THE ASSESSEE HAS REPRODUCED PARA NO. 5 IN THE APPLICATION. IT IS FURTHER STATED THAT IT WAS SPECIFICALLY AND CATEGORICALLY BROUGHT TO THE NOTICE OF THE BENCH THAT THE ASSESSEES LAND WAS NOTIFIED IN THE GAZETTE D AS FOREST LAND U/S. 35 OF THE CENTRAL ACT, 1 9 27 . IT IS FURTHER STATED THAT THE COPY OF THE FOLLOWING DOCUMENTS ARE PLACED IN PAPER BOOK I. A) GAZETTE DATED 16.11.1961. 156 - 157 B) NOTIFICATION OF DECLARATION UNDER CENTRAL ACT. 45 - 47 - 49 C) NOTICE NO. 31/2723 DATED 21 ST JUNE, 1961. 157 - 158 D) QUERRY OF THE BENCH WITH REF. TO S. NO. WAS ALSO CLARIFIED BY INVITING ATTENTION TO PAGE 153. 153 - 153 2 M.A. NO. 67/PN/2014, SHRI RANDHEER V. NAHAR, PUNE 2.1 IT IS FURTHER STATED THAT THE OBSERVATION OF THE TRIBUNAL IS NOT CORRECT AS THE RELEVANT DOCUMENTS WERE REFERRED TO AT THE TIME OF ARGUMENT. 3 . WE HAVE HEARD THE PARTIES AND ALSO EXAM INED THE RECORD. WE FIND THAT THE ASSESSEE HAS FILED THE RELEVANT DOCUMENTS IN THE COMPILATION WHICH ARE NOT SPECIFICALLY REFERRED TO IN THE ORDER. WE, ACCORDINGLY, RECALL THE ORDER IN ITA NO. 159/PN/2011 ORDER DATED 18 - 02 - 2014 AND RE INSTITUTE THE MATTER BACK TO THE FILE OF THE TRIBUNAL FOR EXAMINING CONTENTION OF THE ASSESSEE ON ABOVE REFERRED DOCUMENTS. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON THE ABOVE CONTENTION OF THE ASSESSEE ON 21 - 04 - 2015. ISSUE NOTICES TO BOTH THE PARTIES 4 . I N THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 06 - 02 - 201 5 SD/ - SD/ - ( G.S. PANNU ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE , DATED : 06 TH FEBRUARY , 2015 RK/PS COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - II, PUNE 4 THE CIT - II, PUNE 5 THE DR, ITAT, B BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL , PUN E