Assistant Commissioner of Income-tax, Kolhapur V. M/s. Tirupati Pooja Construction, Kolhapur

MA 85/PUN/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6136 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUKESH JHA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . , , BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / MA NO.85/PUN/2017 (ARISING OUT OF ITA NO.561/PUN/2015) / ASSESSMENT YEAR : 2011-12 ACIT, CIRCLE - 2, KOLHAPUR . / APPLICANT V/S M/S. TIRUPATI POOJA CONSTRUCTION, R.S.NO.177, E-WARD, OPP. RAJHANS PRINTING PRESS, KOLHAPUR 416001 PAN : AADFT5750D . / RESPONDENT / APPLICANT BY : SHRI MUKESH JHA JCIT / RESPONDENT BY : S SHRI M.K. KULKARNI / ORDER PER KARUNAKARA RAO, AM : THE CAPTIONED MISCELLANEOUS APPLICATION FILED BY TH E REVENUE ARISES FROM THE ORDER OF TRIBUNAL DATED 23-08-2017 VIDE IT A NO.561/PUN/2015. 2. BEFORE US, LD. DR FOR THE REVENUE SUBMITTED THAT THE FIGURE RS.30,86,982/- APPEARING IN GROUND NO.2 REQUIRES TO BE REPLACED BY THE FIGURE OF RS.16,74,139/-. LD. DR MENTIONED, ON FA CTS, THAT THE ASSESSEE MADE THE MISTAKE OF MENTIONING THE SAID FIGURE IN T HE GROUNDS ERRONEOUSLY. THE SAME MISTAKE HAS CREPT INTO THE CONTENTS PARA N O.6 OF THE ORDER OF TRIBUNAL TOO. THEREFORE, LD. DR DESIRES THAT CORRE CT FIGURE MAY BE ADOPTED IN PARA NO.6 AS WELL AS IN THE GROUND NO.2. / DATE OF HEARING :12.01.2018 / DATE OF PRONOUNCEMENT: 12.01.2018 2 3. LD. COUNSEL FOR THE ASSESSEE FAIRLY AGREED WITH THE SAME. 4. ON HEARING BOTH THE PARTIES, WE ARE OF THE OPIN ION THAT THE FIGURE ADOPTED IN PARA NO.6 OF THE ORDER OF TRIBUNAL WAS A CTUALLY ORIGINATED FROM THE GROUNDS FILED BY THE ASSESSEE. THEREFORE, IT IS IN THE INTEREST OF JUSTICE AND IN THE INTEREST OF CORRECTNESS OF THE ORDER, THE CORRE CT FIGURE OF RS.16,74,139/- SHOULD BE ADOPTED. ACCORDINGLY, WE DIRECT THE AO TO SUBSTITUTE THE FIGURE RS.16,74,139/- IN PLACE OF RS.30,86,982/- IN PARA NO.6 AND PARA NO.2 (IN GROUND NO.2) OF THE ORDER OF TRIBUNAL. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED. ORDER PRONOUNCED ON THIS 12 TH JANUARY, 2018. SD/- SD/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) /JUDICIAL MEMBER / ACCOUNTANT MEMBER PUNE; DATED : 12 TH JANUARY, 2018 / COPY OF THE ORDER FORWARDED TO : / BY ORDER , // TRUE COPY // //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, PUNE 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. CIT(A), KOLHAPUR CIT, KOLHAPUR , , , B BENCH PUNE; 6. / GUARD FILE.