Assistant Commissioner of Income-tax, Central Circle -2 (2), Pune V. Sinhagad Technical Education Society, Pune

MA 68/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2765 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 25-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: C J NAWATHE
• Section: 13; 68; 6; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY , JM M A NO S . 67 & 6 8 /P U N/201 9 ARISING OUT OF ITA NO S . 1 6 & 17 /P U N/201 5 ASSESSMENT YEAR S : 20 0 8 - 09 & 20 09 - 10 THE ASST. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2(2), PUNE . APPLICANT VS. SINHGAD TECHNICAL EDUCATION SOCIETY, S.NO.44/1, VADGAON (BUDRUK), OFF. SINHAGAD ROAD, PUNE 411041 PAN: AABTS9900Q . RESPONDENT APPLICANT BY : SHRI S.P. WALIMBE RESPONDENT BY : SHRI C.J. NAWATHE / DATE OF HEARING : 13 . 0 3 .20 20 / DATE OF PRONOUNCEMENT: 17 . 0 3 .20 20 / ORDER PER D. KARUNAKARA RAO, AM : : THERE ARE TWO MISCELLANEOUS APPLICATIONS UNDER CONSIDERATION. MISCELLANEOUS APPLICATION NOS. 6 7 & 6 8/P UN/201 9 AROSE FROM REVENUES APPEAL IN ITA NOS. 1 6/PUN/201 5 AND 1 7 /PUN/2015, FOR ASSESSMENT YEARS 200 8 - 09 & 20 09 - 10 , RESPECTIVELY. THESE MISCELLANEOUS APPLICA TIONS AROSE FROM COMMON ORDER OF THE TRIBUNAL DATED 17 .10.201 8 . 2. THE LIMITED PRAYER OF THE REVE NUE IN BOTH THE MISCELLANEOUS APPLICATIONS RELATE S TO THE ISSUE OF IMPROPER ADJUDICATION OF GROUND 3 OF THE REVENUES APPEAL S . 2 M A NO S . 6 7 & 6 8 /P U N/201 9 3. ON HEARING BOTH THE SIDES, WE PERUSED THE RELEVANT PARAS RELATABLE TO THE SAID GROUND 3 OF THE REVENUES APPEAL S . ON PERUSAL OF PARAS 6 TO 10 OF THE ORDER OF TRIBUNAL, WE FIND THAT IN FACT, THE TRIBUNAL ACTUALLY ADJUDICATED GROUNDS 1 TO 3 AND 5 IN A CONSOLIDATED MANNER AFTER GROUPING THEM ISSUE - WISE. ALL THESE GROUNDS ARE HELD TO BE RELATED TO THE DISALLOWANCE OF RENT PAID BY T HE ASSESSEE. IN THE END OF PARA 10 OF THE ORDER OF TRIBUNAL, THIS ISSUE OF ALLOWABILITY OF RENT PAID BY THE ASSESSEE STOOD REMITTED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE IN THE LIGHT OF SPECIFIC DIRECTIONS GIVEN FOR THE YEAR RELEVANT TO A.Y. 2006 - 07. THE RELEVANT LINES ARE EXTRACTED HEREUNDER: 10..THUS, GROUND OF APPEAL NO.2 RAISED BY ASSESSEE IS DISMISSED BUT LINKED GROUND OF APPEAL NOS.1 AND 2 RAISED BY THE REVENUE IS ALLOWED AND THE ISSUE IS SENT TO THE FILE OF CIT(A). GROUND OF APPEAL NO S.3 AND 5 RAISED BY THE REVENUE ARE RELATED ISSUE AND SINCE THE MATTER IS REMITTED BACK FOR VERIFICATION, THE SAME BECOME ACADEMIC. 4. TH EREFORE THE ISSUE RAISED IN GROUNDS 3 AND 5 OF THE REVENUES APPEAL S BEING RELATED TO GROUND 1 AND 2 OF REVENUES APP EALS, STOOD REMITTED BACK FOR VERIFICATION. THEREFORE, WE ARE OF THE OPINION THAT THERE IS NO MISTAKE APPARENT ON RECORD WITHIN MEANING OF SECTION 254 OF THE ACT. GROUND 3 CANNOT BE SAID TO BE NOT ADJUDICATED. HENCE, B OTH MISCELLANEOUS APPLICATIONS BEIN G IDENTICAL, ARE DISMISSED. 5 . IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATION S OF APPLICANT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH DAY OF MARCH , 20 20 . SD/ - SD/ - PARTHA SARATHI CHAUDHURY D. KARUNAKARA RAO JUDICIAL MEMBER ACCOUNTANT MEMBER / PUNE ; DATED : 17 TH MARCH , 20 20 . GCVSR 3 M A NO S . 6 7 & 6 8 /P U N/201 9 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDE NT 3. THE CIT(A ) - CENTRAL / CIT(A) - III , PUNE 4. CIT CENTRAL / CIT - III , PUNE 5. , , A BENCH PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE