Suryawanshi Rajendrasing Sopanrao HUF, Solapur V. Additional Commissionoer of Income-tax,

MA 9/PUN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1724 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 20-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S.PANNU, ACCOUNTANT MEMBER M.A. NO.09/PN/2014 ARISING OUT OF ITA NO.931/PN/2007 (ASST. YEAR: 2003-04) SURYAWANSHI RAJENDRASING SOPANRAO HUF, PROP. 21 ST CENTURY CONSTRUCTIONS A/P ANAWALA, TAL. PANDHARPUR DIST. SOLAPUR PAN: AALHS4589M APPLICANT VS. ADDL.CIT, RANGE-1, SOLAPUR RESPONDENT APPLICANT BY : SHRI S.N. PURANIK RESPONDENT BY : SHRI S.P. WALIMBE DATE OF HEARING : 21-02-2014 DATE OF PRONOUNCEMENT : 05-03-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE ASSESSEE ARISING OUT OF ORDER OF THE TRIBUNAL IN IT A NO. 931/PN/2007 DATED 13-04-2011. 2. THE LEARNED AUTHORIZED REPRESENTATIVE HAS RISEN AMONG OTHERS, THE GROUND NO.3 WHICH REMAINED TO BE ADJUDI CATED AND THE SAME IS REPRODUCED AS UNDER: WITHOUT PREJUDICE TO GROUND NO.2 ABOVE AND IF SAID RECEIPTS, OR PART THEREOF ARE CONTINUED AS NON- AGRICULTURAL RECEIPTS, THE EXPENSES OF 2,80,000/- TAKEN AS FOR EARNING AGRICULTURAL INCOME MAY ALSO BE ALLO CATED OVER AGRICULTURAL AND NON-AGRICULTURAL AND DEDUCTIO N TO BE ALLOWED ACCORDINGLY. 2.1 THE NON-ADJUDICATION IS A MISTAKE APPARENT FRO M THE RECORDS AND THEREFORE, THE ASSESSEE HAS REQUESTED T O RECALL THE ORDER FOR THIS PURPOSE. AGREEING TO THE CONTEN TION OF ASSESSEE, WE RECALL OUR ORDER WITH A VIEW TO ADJUDI CATE GROUND NO.3 WHICH REMAINED TO BE ADJUDICATED IN ORI GINAL ORDER IN ITA NO.931/PN/2007 DATED 13-04-2011 AND DI RECT THE REGISTRY TO FIX THE MATTER FOR ADJUDICATION OF THE SAID GROUND ON 17-06-2014. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS THE 5 TH DAY OF MARCH, 2014. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YAD AV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 5 TH MARCH, 2014 GCVSR COPY TO:- 1) ASSESSEE 2) DEPARTMENT 3) THE CIT(A)-III, PUNE 4) THE CIT-III, PUNE 5) THE DR, B BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.