M/s A.B Construction, GONDA V. Astt. Commissioner of Income Tax, GONDA

MA 97/LKW/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6026 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 02-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI. T.S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.97/LKW/2016 [ARISING OUT OF ITA NO. 433/LKW/2015) ASSESSMENT YEAR: 2010 - 11 M/S A. B . CONSTRUCTION NOOR BAGH FAIZABAD ROAD BY PASS GONDA (U.P) V. ACIT CIRCLE GONDA T AN /PAN : AAKFA3647D (APP LIC ANT) (RESPONDENT) APP LICA NT BY: SHRI ABHINAV MEHROTRA, ADVOCATE RESPONDENT BY: SMT. ALKA SINGH, D.R. DATE OF HEARING: 08 12 201 7 DATE OF PRO NOUNCEMENT: 11 12 201 7 O R D E R PER P ARTHA SARATHI CHAUDHURY, J.M : IN THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, IT IS PRAYED THAT WHILE DISPOSING OF THE APPEAL IN ITA NO.433/LKW/2015, GROUND NO.4 OF THE GROUNDS OF APPEAL REGARDING DISALLOW ANCE OF SALARY AND INTEREST TO PARTNERS WAS NOT ADJUDICATED UPON BY THE CO - ORDINATE BENCH OF THE TRIBUNAL . 2 . WE HAVE PERUSED THE CASE RECORDS AND WE FIND THAT WHILE DISPOSING OF THE APPEAL IN ITA NO.433/LKW/2015 VIDE ORDER DATED 27/6/2016, GROUND NO.4 IN REL ATION TO DISALLOWANCE OF SALARY AND INTEREST TO PARTNERS WAS NOT ADJUDICATED UPON BY THE CO - ORDINATE ITAT BENCH . THEREFORE, THE ORDER OF THE TRIBUNAL DATED 27/6/2016 IS RECALLED FOR THE LIMITED PURPOSE OF DECIDING GROUND NO.4 RAISED IN THE GROUNDS OF APPE AL [ M.A. NO.97/LKW/2016 ] 2 RELATING TO DISALLOWANCE OF SALARY AN D INTEREST . THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING IN DUE COURSE TO DECIDE THE LIMITED ISSUE AS POINTED OUT HEREINABOVE AND ISSUE NOTICE TO THE PARTIES. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /12/ 201 7 . SD/ - SD/ - [ T.S. KAPOOR ] [PARTHA SARATHI CHAUDHURY ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH DECEMBER , 2017 JJ: 1112 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . D R ASSISTANT REGISTRAR