ACIT, Cir-8, Nagpur V. M/s Avtar & Co, Nagpur

MA 89/NAG/2009

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9530 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2005-2006
• Appeal Filed On: 15-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH DAWANDE
• Assessee Lawyers: A K AGRAWAL

Judgement Text

MA NO. 89 /NAG/200 9 AVTAR & CO., NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER M A NO. 89 / NAGPUR / 20 0 9 (ARISING OUT OF ITA NO. 325 /NAG/200 8 ) ASSESSMENT YEAR : 200 5 - 0 6 A CIT CIRCLE - 8 NAGPUR VS. M/S. AVTAR & CO. NAGPUR (APPELLANT) (RESPONDENT) PAN NO.AADFA 3128Q APPELLANT BY: SHRI RAMESH DAWANDE, SR. DR RESPONDENT BY: SHRI A.K. AG RA WAL, ADVOCATE DATE OF HEARING: 12.10. 20 12 DATE OF PRONOUNCEMENT: 16.10. 20 12 ORDER PER P. K. BANSAL, ACCOUNTANT MEMBER: - THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 22.5.2009 TAKING THEREIN THAT THE TRIBUNAL FAILED TO DECIDE THE GROUND RELATING TO THE DISALLOWANCE AMOUNTING TO RS.13,20,0 00/ - U/S 40(A)(IA). 2. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE NOTED THAT THE GROUND NO.1 RELATING TO DISALLOWANCE OF RS.13,20,000/ - U/S 40(A)(IA) HAS BEEN DEALT WITH BY THIS TRIBUNAL ALONG WITH THE GROUND RELATING TO THE DI SALLOWANCE OF RS.39,81,200/ - U/S 40A(2)(B) UNDER PARA 4 OF ITS ORDER WITHOUT MENTIONING SECTION 40(A)(IA) AND ULTIMATELY DISMISS ED THE APPEAL FILED BY THE REVENUE. WE, THEREFORE, FIND THAT THERE IS NO MISTAKE APPARENT ON RECORD IN THE APPLICATION MOVED BY THE REVENUE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 16.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 16 TH OC TOBER , 20 1 2 MA NO.89/NAG/2009 AVTAR & CO., NAGPUR 2 COPY TO 1 ACIT CIRCLE - 8, NAGPUR 2 M/S. AVTAR & CO., KHAIRI, KAMPTEE ROAD, NAGPUR 3 CIT - 1, NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR