ACIT, Cir.-3(1),, Dhule v. Shri Ramrao Sitaram Patil(Indl), Dhule

ITA 452/PUN/2010 | 1992-1993
Pronouncement Date: 23-12-2011 | Result: Dismissed

Appeal Details

RSA Number 45224514 RSA 2010
Assessee PAN EMBER2011U
Bench Pune
Appeal Number ITA 452/PUN/2010
Duration Of Justice 1 year(s) 8 month(s) 28 day(s)
Appellant ACIT, Cir.-3(1),, Dhule
Respondent Shri Ramrao Sitaram Patil(Indl), Dhule
Appeal Type Income Tax Appeal
Pronouncement Date 23-12-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 23-12-2011
Assessment Year 1992-1993
Appeal Filed On 25-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI I.C. SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER ITA NOS. 452 & 453/PN/2010 (ASSTT. YEARS: 1992-93 & 1993-94) ASSISTANT COMMISSIONER OF INCOME TAX ... APPELLANT CIRCLE 3 (1) PUNE V. SHRI RAMRAO SITARAM PATIL (INDL) RESPONDENT C/O DR. SUBHASH BHAMRE RAM SURGICAL 80 FEET ROAD BADGUJAR PLOT DHULE PAN : NOT AVAILABLE APPELLANT BY : MS. ANN KAPTHUAMA RESPONDENT BY : SHRI M.K. KULKARNI DATE OF HEARING :15.12.11 DATE OF PRONOUNCEMENT: 23.12.11 ORDER PER I.C. SUDHIR JM IN THE APPEALS FOR A.YS. 1992-93 AND 1993-94 THE RE VENUE HAS QUESTIONED FIRST APPELLATE ORDER ON THE COMMON GROUND THAT THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION MADE BY THE A.O ( OF RS. 3 00 000/- I N 1992-93 AND RS. 6 00 000/- IN A.Y. 1993-94) ON ACCOUNT OF UNEXPLAINED RECEIPT FRO M FOUR PERSONS SHOWN IN RESPECT OF SALE OF SHOPS. 2. IN APPEAL FOR A.Y. 1993-94 THE REVENUE HAS QUES TIONED FIRST APPELLATE ORDER ON FURTHER GROUND THAT THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION MADE BY A.O OF RS. 2 12 000 BEING UNEXPLAINED INVESTMENT IN SEEMA OIL MILL. 3. AT THE OUTSET OF HEARING THE LD. A.R POINTED OUT THAT PENDING PRESENT APPEALS THE ASSESSEE HAD APPROACHED FOR SETTLEMENT OF PAYME NT OF TAX DEMAND IN DISPUTE BEFORE THE INCOME TAX SETTLEMENT COMMISSION WHEREI N VIDE ORDER DATED 16.9.2011 ITAS . NO 452 & 453/PN/2010 SHRI RAMRAO SITARAM PATIL (HUF) A.Y. 92-93 & 93-94 PAGE OF 3 2 UNDER SECTION 245(4) THE COMMISSION HAS SETTLED T HE ISSUE RAISED IN THE ABOVE GROUNDS FOR THE A.YRS. UNDER CONSIDERATION AND COPY OF THE SAID ORDER DATED 16.9.23011 OF THE COMMISSION HAS BEEN FILED IN SUPP ORT. 4. THE LD. D.R DID NOT DISPUTE THE ABOVE SUBMISSION MADE BY THE LD. A.R REGARDING SETTLEMENT O THE DISPUTED DEMAND. 5. HAVING GONE THROUGH THE ORDER DATED 16.9.2011 OF THE SETTLEMENT COMMISSION WE FIND THAT THE ISSUES RAISED IN THE A BOVE GROUNDS OF THE APPEALS FOR THE A.YS. UNDER CONSIDERATION RELATING TO THE DISPU TED DEMAND HAVE BEEN SETTLED IN THE CASE OF THE ASSESSEE. IN VIEW OF THIS DEVELOPM ENT THE PRESENT APPEALS HAVE BECOME INFRUCTUOUS AND THE SAME ARE ACCORDINGLY DIS MISSED. 6. IN RESULT APPEALS ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 2 3 RD DEC. 2011. . SD/- SD/- ( G.S. PANNU ) ACCOUNTANT MEMBER (I.C. SUDHIR ) JUDICIAL MEMBER PUNE DATED THE 23 RD DECEMBER 2011 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT -I NASHIK 4. THE CIT(A)-I NASHIK ITAS . NO 452 & 453/PN/2010 SHRI RAMRAO SITARAM PATIL (HUF) A.Y. 92-93 & 93-94 PAGE OF 3 3 4. THE D.R. B BENCH PUNE 5. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE