M/s Sanee Infrastructure Pvt. Ltd., Bhopal V. The ACIT, 3(1), Bhopal

MA 95/IND/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8966 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-09-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARM A, A.M. PAN NO. : AAGCS8307M M.A.NO.95/IND/2012 (ARISING OUT OF I.T.A.NO.12/IND/2011) A.Y. : 2007 - 08 M/S. SANEE INFRASTRUCTURE PVT.LTD., BHOPAL VS ACIT, 3(1), BHOPAL APPELLANT RESPONDENT APP LICANT BY : SHRI ANIL KHABYA AND SHRI ARUN JAIN, CAS RESPONDENT BY : SHRI R. A. VERMA, SR. DR DATE OF HEARING : 07 .0 9 .2012 DATE OF PRONOUNCEMENT : 10 . 0 9 .2 01 2 O R D E R PER R. C. SHARMA, A.M. THIS IS A MISC. APPLICATION FILED BY THE ASSESSEE A RISING OUT OF ORDER PASSED IN I.T.A.NO. 12/IND/2011 DATED 8 TH JUNE, 2012, FOR THE ASSESSMENT YEAR 2007-08. -: 2: - 2 2. THROUGH THIS MISC. APPLICATION, THE ASSESSEE CONTENDED THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF TRIBUNAL IN SO FAR AS ADDITIONAL GROUND RAISED ON 2 .2.2012 AND ADMITTED DURING THE COURSE OF HEARING OF APPEAL, WA S NOT DISPOSED OF. WE FOUND THAT EVEN THOUGH LEGAL GROUND REGARDING VALIDITY OF LEVY OF INTEREST U/S 234B WAS NOT CHALL ENGED IN THE GROUNDS OF APPEAL FILED ALONGWITH FORM 36. HOWEVER , BY WAY OF ADDITIONAL GROUND, DURING COURSE OF HEARING, THE ASSESSEE HAS RAISED THE SAME. INADVERTENTLY, WHILE DECIDING THE APPEAL, THE ADDITIONAL GROUND WAS NOT DISPOSED OF. IN THE I NTEREST OF JUSTICE, WE RECALL THIS APPEAL TO THE LIMITED ISSUE OF CONSIDERING THE ADDITIONAL GROUND RAISED DURING THE COURSE OF H EARING CHALLENGING LEVY OF INTEREST U/S 234B. REGISTRY IS DIRECTED TO ISSUE NOTICE TO BOTH THE PARTIES ACCORDINGLY. 3. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 10 TH SEPTEMBER, 2012. SD/ - SD/ - (JOGINDER SINGH) (R. C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED :10 TH SEPTEMBER, 2012. CPU* 7109