The Dy. Commissioner of Income Tax, Jammu V. Ms/s J.K. Oil Industries, Jammu

MA 8/ASR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5292 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 24-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R L GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBE R AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. NO. 08 (ASR)/2016 (ARISING OUT OF I.T.A NO. 299(ASR)/2014) ASSESSMENT YEAR: 2009-10 DY. COMMR. OF INCOME TAX, RANGE-1, JAMMU. VS. M/S. J.K. OIL INDUSTRIES, INDUSTRIAL ESTATE, GANGYAL, JAMMU. PAN : AALFA8284H (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAHUL DHAWAN (DR) RESPONDENT BY: SH. R. L. GUPTA (ADV.) DATE OF HEARING: 24.03.2017 DATE OF PRONOU NCEMENT: 24.03.2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY RE VENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 17.03.2015 IN ITA N O. 299 (ASR)/2014. 2. THE LD. DR, AT THE OUTSET SUBMITTED THAT THE REV ENUE HAD TAKEN TWO GROUNDS OF APPEAL BEFORE THE HON'BLE TRIBUNAL A ND IN THIS RESPECT INVITED OUR ATTENTION TO THE TRIBUNAL ORDER DATED 1 7.03.2015. HE SUBMITTED THAT WHILE DISPOSING OF THE APPEAL, THE H ON'BLE TRIBUNAL DISPOSED OFF GROUND NO. 1 AND ADJUDICATION ON GROUN D NO. 2 SKIPPED THE ATTENTION OF THE TRIBUNAL THEREFORE IT WAS A MISTAK E APPARENT FROM THE RECORD WHICH NEEDS TO BE RECTIFIED. 3. THE LD. AR SUBMITTED THAT THE HON'BLE TRIBUNAL H AS DISPOSED OFF THE APPEAL OF THE REVENUE AFTER CONSIDERING THE ENT IRE FACTS AND THEREFORE, MA NO. 08 (ASR)/2016 ARISING OUT OF IT A NO. 299 (ASR)/2014 ASST. YEAR:2009-10 2 THERE WAS NO MISTAKE IN THE ORDER OF THE TRIBUNAL. THE LD. AR, IN THIS RESPECT INVITED OUR ATTENTION TO PARA 3.8 AT PAGE 1 4 OF THE ORDER AND SUBMITTED THAT THE ADDITION WAS MADE ON PROTECTED B ASIS AND HENCE, THERE WAS NO MISTAKE IN THE ORDER. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT THERE WERE TWO GROUNDS OF APPEAL; GROUND NO. 1 HAS ALREADY BEEN ADJUDICATED I N THE ORDER WHEREAS THE GROUND NO. 2 HAS NOT BEEN ADJUDICATED. THE ARGU MENT OF THE LD. AR THAT THE HON'BLE TRIBUNAL HAS DISPOSED OFF GROUND N O. 2 IN PARA 3.8 IS NOT CORRECT BECAUSE PARA 3.8 IS THE FINDINGS OF ASSESSI NG OFFICER AND NOT THAT OF THE TRIBUNAL, THEREFORE, WE RECALL THE ORDER OF TRIBUNAL DATED 17.03.2015 FOR THE LIMITED PURPOSE OF HEARING ON GR OUND NO. 2 ONLY. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING ON GROUND NO. 2 UNDER INTIMATION TO BOTH PARTIES. 5. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT ION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.03. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 24/03/2017 GP/SR./PS COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY MA NO. 08 (ASR)/2016 ARISING OUT OF IT A NO. 299 (ASR)/2014 ASST. YEAR:2009-10 3 BY ORDER