Rahul RamdasTupe, Pune V. Deputy Commissioner of Income-tax, Central Circle-2(3), Pune

MA 86/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4938 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Change in grounds of appeal

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM M A NO. 8 6 /P U N/201 8 ARISING OUT OF ITA NO. 1 098 /PN/201 2 ASSESSMENT YEAR : 20 07 - 08 RAHUL RAMDAS TUPE 94/2, TUKARAM NAGAR, MANJARI BUDRUK, TAL HAVELI, PUNE 412307 . APP LICANT PAN: ABRPT6515D VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), PUNE . RESPONDENT APPLICANT BY : SHRI KISHORE PHADKE RESPONDENT BY : SHRI SUDHENDU DAS / DATE OF HEARING : 3 0 . 1 1 .201 8 / DATE OF PRONOUNCEMENT: 11 . 0 2 .201 9 / ORDER PER SUSHMA CHOWLA, JM : THE APPLICANT HAS FILED THE PRESENT MISCELLANEOUS APPLICATION AGAINST THE ORDER OF TRIBUNAL DATED 18 . 03 .201 5 . 2. VIDE PRESENT MISCELLANEOUS APPLICATION THE GRIEVANCE OF APPLICANT IS THAT BY AN INADVERTENT ERROR IN ITA NO.1098/PN/2012 RELATING TO ASSESSMENT YEAR 2007 - 08 IN THE CASE OF RAHUL R. TUPE, THE MODIFIED GROUNDS OF APPEAL RAISED IN ITA 2 M A NO. 8 6 /P U N/201 8 NO.1103/PN/2012 RELA TING TO ASSESSMENT YEAR 200 7 - 0 8 IN THE CASE OF MRS. LEE NA TUPE WERE CONSIDERED AS MODIFIED GROUNDS OF APPEAL OF RAHUL R. TUPE. 3. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE APPLICANT POINTED OUT THAT THOUGH IN ALL THE OTHER YEARS THE ASSESSEE HAD FILED MODIFIED GROUNDS OF APPEAL, HOWEVER, FOR ITA NO.1098/PN/2012 RELATING TO ASSESSMENT YEAR 2007 - 08 , THE GROUNDS OF APPEAL WERE NOT MODIFIED. OUR ATTENTION WAS DRAWN TO PARA 13 OF ORDER OF TRIBUNAL, WHEREIN MODIFIED GROUNDS OF APPEAL OF LEE NA TUPE ARE REPRO DUCED AND SIMILAR MODIFIED GROUNDS OF APPEAL ARE ALSO REPRODUCED UNDER PARA 10 BEING THE MODIFIED GROUNDS OF APPEAL OF RAHUL R. TUPE FOR ASSESSMENT YEAR 2007 - 08. IT WAS FURTHER POINTED OUT THAT ALL THE APPEALS HAVE BEEN SET ASIDE BY THE TRIBUNAL VIDE ORDE R DATED 18.03.2015 TO THE FILE OF CIT(A) AND THE ONLY ISSUE RAISED IN THE MISCELLANEOUS APPLICATION WAS THAT ORIGINAL GROUNDS OF APPEAL IN ITA NO.1098/PN/2012 NEED TO BE ADJUDICATED BY CIT(A) AS NO MODIFIED GROUNDS OF APPEAL HAD BEEN RAISED IN THE CASE OF RAHUL R. TUPE. 4. ON GOING THROUGH THE ORDER OF TRIBUNAL, WE FIND MISTAKE HAS CREPT IN THE ORDER OF TRIBUNAL IN SO FAR AS ORIGINAL GROUNDS OF APPEAL FOR ITA NO.1098/PN/2012, RELATING TO ASSESSMENT YEAR 2007 - 08 NEED TO BE ADJUDICATED BY CIT(A) AS THE ASS ESSEE RAHUL R. TUPE HAD NOT FILED ANY MODIFIED GROUNDS OF APPEAL F OR THE AFORESAID ASSESSMENT YEAR ; THOUGH, IT HAD FILED MODIFIED GROUNDS OF APPEAL, FOR BALANCE ASSESSMENT YEARS WHICH APPEALS WERE ALSO DECIDED BY CONSOLIDATED ORDER. IN VIEW THEREOF, RELEV ANT PARA 10 ON PAGE 7 OF THE APPELLATE ORDER NEEDS TO BE 3 M A NO. 8 6 /P U N/201 8 EXPUNGED AS NO MODIFIED GROUNDS OF APPEAL HAVE BEEN RAISED BY THE APPLICANT RAHUL R . TUPE. 5 . IN THE RESULT, MISCELLANEOUS APPLICATION OF APPLICANT IS ALLOWED. ORDER PRONOUNCED ON THIS 11 TH DAY OF FE BRUARY , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 11 TH F EBRUARY , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. THE APP LICANT ; 2. THE RESPONDENT; 3. THE CIT(A) CENTRAL, PUNE ; 4. THE CIT CENTRAL, PUNE ; 5. THE DR B , ITAT, PUNE; 6. GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE