Deputy Commissioner of Income-tax, V. Elemec Industries, Pune

MA 98/PUN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2717 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P J AP TE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER, AND SHRI R.K. PANDA, ACCOUNTANT MEMBER. MA.NO.98/PN/2014 (ARISING OUT OF ITA NO.2248/PN/2012 (ASSESSMENT YEAR : 2009-10) DCIT, CIRCLE-8, PUNE .. APPLICANT VS. ELEMEC INDUSTRIES, PLOT NO.A-119/122, H-BLOCK, MIDC, PIMPRI, PUNE-411018 .. RESPONDENT PAN NO.AAAFE7347N ASSESSEE BY : SHRI P.J. APTE REVENUE BY : SHRI RAJESH DAMOR DATE OF HEARING : 23-01-2015 DATE OF PRONOUNCEMENT : 23-01-2015 ORDER PER R.K. PANDA, AM : THE REVENUE THROUGH THIS MISCELLANEOUS APPLICATION HAS REQUESTED THE TRIBUNAL TO RECTIFY ITS ORDER SINCE A N ERROR HAS CREPT IN THE ORDER OF THE TRIBUNAL. 2. THE LD. DEPARTMENTAL REPRESENTATIVE REFERRING TO THE MISCELLANEOUS APPLICATION SUBMITTED THAT THE REVENU E HAS TAKEN GROUND OF APPEAL NO.3 IN ITA NO.2248/PN/2012 FOR A. Y. 2009-10 WHICH HAS ALREADY BEEN INCORPORATED IN PARA 10 OF T HE ORDER OF THE TRIBUNAL AND WHICH READS AS UNDER : 3. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE C ASE AND IN LAW, THE CIT(A) WAS JUSTIFIED IN ALLOWING THE CLAIM OF THE ASSESSEE IN RESPECT OF UNACCOUNTED RECEIPTS OF RS. 4,35,187/- WHE N IN FACT THE ASSESSEE HAS NOT OFFERED THE SAME FOR TAXATION? 2 HOWEVER, THE TRIBUNAL INADVERTENTLY HAS NOT ADJUDIC ATED THIS ISSUE. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLE D FOR THE LIMITED PURPOSE OF ADJUDICATING THE SAID GROUND. THE LD. C OUNSEL FOR THE ASSESSEE HAS NO OBJECTION FOR THE SAME. 3. AFTER HEARING BOTH SIDES WE FIND GROUND OF APPEA L NO.3 BY THE REVENUE HAS INADVERTENTLY REMAINED UNADJUDICATED. THEREFORE, A MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL. WE , THEREFORE, RECALL THE ORDER OF THE TRIBUNAL FOR THE LIMITED PURPOSE O F ADJUDICATING GROUND OF APPEAL NO.3 IN ITA NO.2248/PN/2012. THE APPEAL IS ALSO FIXED FOR HEARING ON 12-03-2015 WHICH WAS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING. 4. THE MISCELLANEOUS APPLICATION FILED BY THE REVEN UE IS ACCORDINGLY ALLOWED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARIN G ITSELF, I.E. ON 23 RD JANUARY 2015. SD/- SD/- (R.S.PADVEKAR ) ( R.K. P ANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE, DATED 23 RD JANUARY, 2015 COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE DEPARTMENT 3. THE CIT(A)-V, PUNE 4. THE CIT-V, PUNE 5. THE DR A BENCH, PUNE. 6. GUARD FILE BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, PUNE