Shri Prakash K. Saboo, Nanded V. ITO, Nanded

MA 87/PUN/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5952 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 31-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE
• Assessee Lawyers: S N DOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH , PUNE BEFORE SHRI I.C. SUDHIR AND SHRI D. KARUNAKARA RAO M.A. NO. 87/PN/2010 (ARISING OUT OF ITA NO. 967 & 1084/PN/2007) (A.Y 2003-04) SHRI PRAKASH K. SABOO, PROP. BHAIJI SUITING & SHIRTING AND M/S. BHAIJI PLACE, SHIVAJINAGAR, NANDED PAN NO. ABIPS7084H .... APPELLANT VS. I.T.O WARD 3(1) NANDED . RESPONDENT APPELLANT BY : SHRI S. N. DOSHI RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER: D KARUNAKARA RAO AM THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AND THE SAME ARISES OUT OF THE APPEAL OF THE REVENUE VIDE ITA NO. 967 A ND 1084/PN/07. 2. DURING THE PROCEEDING BEFORE US ON THIS MA, IT I S BROUGHT TO OUR NOTICE THAT IN VIEW OF THE FINDING IN PARA 10 OF THE ORDER OF THE TRIBUNAL, THE LAST SENTENCE IN PARA 16 OF THE IMPUGNED ORDER HAS TO BE AMENDED. WE HAVE PERUSED THE RELEVANT PARAS AND FIND THAT THE REQUES T OF THE ASSESSEE MUST BE ALLOWED. ACCORDINGLY, AFTER THE AMENDMENT THE LAST LINE OF THE PARA 16 SHOULD READ AS FOLLOWS:- THEREFORE THE GROUND RAISED BY THE REVENUE IS SET ASIDE SUBJECT TO OUR FINDING MENTIONED IN PARA 10 OF THIS ORDER. 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED ON 08 TH DECEMBER, 2010 SD/- SD/- (I.C. SUDHIR) (D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH DECEMBER, 2010 R M.A. NO. 87/PN/2010 (ARISING OUT OF ITA NO. 967 & 1084/PN/07) (A.Y. 2003-04) PAGE 2 OF 2 COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO, WARD-3(1), NANDED 3. CIT(A)-II, AURANGABAD 4. CIT-II, AURANGABAD 5. D.R. ITAT PUNE BENCH, PUNE BY ORDER ASSISTANT REGISTRAR I.T.A.T PUNE