Shri Pandurang SSK Ltd.,, Shreepur v. Dy.CIT, Cir.I, Solapur, Solapur

ITA 1720/PUN/2005 | 1996-1997
Pronouncement Date: 31-01-2011 | Result: Dismissed

Appeal Details

RSA Number 172024514 RSA 2005
Bench Pune
Appeal Number ITA 1720/PUN/2005
Duration Of Justice 5 year(s) 2 month(s) 14 day(s)
Appellant Shri Pandurang SSK Ltd.,, Shreepur
Respondent Dy.CIT, Cir.I, Solapur, Solapur
Appeal Type Income Tax Appeal
Pronouncement Date 31-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 31-01-2011
Assessment Year 1996-1997
Appeal Filed On 16-11-2005
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI G.S. PANNU (AM) ITA NO. 1 720 /PN/200 5 ( ASSTT. YEAR : 199 6 - 97 ) PANDURANG SAH. SAKHAR KARKHANA LTD. SHREEPUR TAL: MALSHIRAS DIST: SOLAPUR .. APPEL LANT V. DY. COMMISSIONER OF INCOME TAX CIR. I SOLAPUR . RESPONDENT A PPELLANT BY : SHRI PRAMOD SHINGTE RESPONDENT BY : SHRI HEMANT KUMAR C. LEUVA ORDER PER I.C. SUDHIR JM THE ASSESSEE HAS RAISED FOLLOWING GROUND IN THE APPE AL : 1) ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN THE LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) III PUNE HAS ERRED IN DISMISSING THE APPEAL FOR THE ASSESSMENT YEAR 1996 - 97 AS THE FOLLOWING ADDITIONS WERE ALREADY MADE IN THE ORDER U/S. 143(3) FURTHER THE SAME ARE MADE IN THE ORDER U/S 154 OF I.T. ACT 1961. NON REFUNDABLE DEPOSITS RS. 48 32 118/ - INTEREST ON NRD RS. 3 52 823/ - PRESEASONAL NRD RS. 21 67 020/ - 2. DURING THE COURSE OF HEARING THE LD. A.R. AGREED WITH THE SUBMISSION OF THE LD. D.R THAT THERE IS NO GRIEVANCE OF THE ASSESSEE AS SHOWN IN THE GROUND AGAINST THE ACTION OF THE LD CIT(A) IN FIRST APPELLATE ORDER AS LD CIT(A) HAS ALREADY DIRECTED THE A.O THAT IF EXCESS DEMANDS HAVE BEEN RAISED THE SAME SHOULD BE SUITABLY MODIFIED. FOR A READY REFERENCE PARA NO. 5.5 OF THE FIRST APPELLATE ORDER REFERRED BY THE LD. D.R. IS BEING REPRODUCED HEREUNDER : ITA NO 1720 /PN/200 5 PANDURANG SAH. SAKHAR KARKHANA LTD. . ASSTT. YEAR :1996 - 97 PAGE OF 2 2 5.5. FOR THE REASONS STATED HEREINABOVE THE REVISION ORDER DATED 30 - 08 - 2004 IS HEREBY CONFIRMED. HOWEVER THE ASSESSING OFFICER SHALL ENSURE THAT THE ADDITIONS RESTORED BY VIRTUE OF THE SUBJECT REVISION ORDER DO NOT RESULT IN DUPLICATION OF DEMANDS. THIS IS BEING MENTIONED BECAUSE (I) IN THE PRESENT REVISION ORDER ALL THE THREE AMOUNTS HAVE BEEN AD DED EVEN THOUGH TWO SUCH AMOUNTS VIZ. RS. 48 32 118/ - AND RS. 3 52 823/ - HAD BEEN ALREADY ADDED IN THE FIRST CONSEQUENTIAL ORDER DATED 15 - 06 - 2004 AND (II) SIMILAR ADDITIONS HAD ALSO BEEN MADE IN THE ORDER UNDER SECTION 143(3) READ WITH SECTION 147 DATED 24 - 03 - 2003. IF EXCESS DEMANDS HAVE BEEN RAISED THE SAME SHOULD BE SUITABLY MODIFIED. 3. IN VIEW OF ABOVE CIRCUMSTANCES WE FIND THAT GROUND RAISED IN THE APPEAL IS NOT MAINTAINABLE. THE GROUND IS ACCORDINGLY REJECTED. 4. IN RESULT APPEAL IS DISMI SSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 31ST JANUARY 2011 SD/ - SD/ - ( G.S.PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 31ST JANUARY 20 1 1 US COPY OF THE ORDER IS FORWARDED T O : 1. THE A PPELLANT 2. THE RESPONDENT 3. THE CIT - IV PUNE 4. THE CIT(A) - III PUNE 5. THE D.R. B BENCH PUNE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE