The ACIT, Cirle-1(1), Visakhapatnam V. M/s G R Enterprises, Visakhapatnam

MA 72/VIZ/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4547 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 17-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.72/VIZAG/2009 (ARISING OUT OF ITA NO.177 & 262/VIZAG/2005) ASSESSMENT YEAR : 1998-99 THE ACIT, CIRCLE-1(1) VISAKHAPATNAM M/S. G.R. ENTERPRISES, VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AADFG 8040R APPELLANT BY: SHRI G.S.S. GOPINATH, SR. DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION IS PREFERRED BY TH E REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.177 & 262 OF 2005 O RDER DATED 25 TH AUGUST, 2009 WITH THE SUBMISSION THAT THE TRIBUNAL HAS WRON GLY OBSERVED IN ITS PARA NO.9 THAT THE CIT(A) HAS CONFIRMED THE ADDITION OF RS.3,62,000/- AGAINST THE ASSESSEE AND THE REVENUE HAS NO GRIEVANCE AGAINST T HE ORDER OF THE CIT(A) AND THE APPEAL WAS FILED WRONGLY. WHEREAS, THE CIT (A) HAS DELETED THE SAID ADDITION IN ITS LAST PARA AGAINST WHICH THE REVENUE HAS PREFERRED AN APPEAL BEFORE THE TRIBUNAL. SINCE ERROR IS CREPT IN THE O RDER OF THE TRIBUNAL, A RECTIFICATION IS REQUIRED THEREIN. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE ORDER OF THE TRIBUNAL VIS--VIS THE ORDER OF THE CIT(A) A ND WE FIND THAT TRIBUNAL HAS WRONGLY OBSERVED THESE FACTS THAT THIS ADDITION OF RS.3,62,000/- WAS CONFIRMED BY THE CIT(A) AND NO GRIEVANCE WAS LEFT O UT TO THE REVENUE IN THIS REGARD, IN PARA NO.9. WHEREAS THE CIT(A) HAS DELET ED THIS ADDITION OF RS.3,62,000/- RELATING TO SHRI CH. APPALAKONDA IN ITS FIRST PARA OF PAGE NO.12 OF HIS ORDER WHILE OTHER ADDITIONS OF RS.6,59,000/- AND RS.7,42,000/- RELATING TO G. SAROJINI AND G. LEELAVATHI RESPECTIVELY WERE CONFIRMED. THE ASSESSEE HAS CHALLENGED THE CONFIRMATION AND THE REVENUE HAS CHALLENGED THE DELETION 2 OF THIS ADDITION OF RS.3,62,000/-. SINCE AN ERROR IS CREPT IN PARA NO.9 OF THE TRIBUNAL, WE RECTIFY THE SAME AND THE PARA NO.9 IS HEREBY SUBSTITUTED BY THE FOLLOWING PARA: WE HAVE CAREFULLY EXAMINED THE ORDER OF THE CIT(A ) WITH REGARD TO THE IMPUGNED ISSUE AND WE FIND THAT ASSESSEE HAS PR ODUCED THE CONFIRMATION AND IDENTITY OF SHRI CH. APPALAKONDA WHO HAS EXPLAI NED THAT HE WAS DOING BUSINESS AND ALSO IN THE NAME OF HIS WIFE WHO IS FI LING THE RETURN OF INCOME. THEREFORE, IT CANNOT BE SAID THAT SHRI APPALAKONDA IS NOT DOING ANY BUSINESS AND IS NOT A MAN OF MEANS. THE CIT(A) HAS EXAMINED THE EVIDENCE FURNISHED BEFORE HIM BEFORE ACCEPTING THE CLAIM OF THE ASSESS EES. WE THEREFORE FIND NO INFIRMITY IN THE ORDER OF THE CIT(A) AND WE CONFIRM THE SAME. 3. SINCE RESULT OF THE APPEAL IS NOT CHANGED, NO RE CTIFICATION IS CALLED FOR IN PARA NO.10 OF THE ORDER OF THE TRIBUNAL. ACCORD INGLY, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. PRO NOUNCED IN THE OPEN COURT ON 17.02.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 17 TH FEBRUARY, 2010 COPY TO 1 THE ACIT, CIRCLE-1(1), VISAKHAPATNAM 2 M/S. G.R. ENTERPRISES, PLOT NO.3, DASAPALLA LAYOU T, VISAKHAPATNAM 3 THE CIT, VISAKHAPATNAM 4 THE CIT(A)-II, VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM