ITO, Agra v. M/s Keshav Sons Properties P Ltd, Agra

MA 156/AGR/2005 | 1993-1994
Pronouncement Date: 16-04-2010 | Result: Allowed

Appeal Details

RSA Number 15620324 RSA 2005
Bench Agra
Appeal Number MA 156/AGR/2005
Duration Of Justice 4 year(s) 7 month(s) 7 day(s)
Appellant ITO, Agra
Respondent M/s Keshav Sons Properties P Ltd, Agra
Appeal Type Miscellaneous Application
Pronouncement Date 16-04-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 11-05-2010
Date Of Final Hearing 16-04-2010
Next Hearing Date 16-04-2010
Assessment Year 1993-1994
Appeal Filed On 08-09-2005
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER M.A. NO.156/AGR/2005 (IN ITA NOS.98 99 100 101 & 103/AGR/2003) ASST. YEARS: 1993-94 TO 1996-97 & 1999-2000 RESPEC TIVELY THE INCOME-TAX OFFICER 4(2) VS. M/S. KESHAV SO NS PROPERTIES P. LTD. AGRA. 6/290A RANI KA GHERA BELAN GANJ AGRA. (PAN : NOT MENTIONED) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.R. SAHU JR. D.R. RESPONDENT BY : NONE ORDER PER P.K. BANSAL A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIEL D BY THE REVENUE AGAINST THE ORDER OF THIS TRIBUNAL DATED 29.03.2005. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE EVEN THO UGH THE NOTICE WAS SENT BY REGISTERED POST WITH AD. 3. THE LD. D.R. POINTED OUT THAT IN PARA 6 OF THE T RIBUNALS ORDER THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE STATING THAT WE ARE OF TH E OPINION THAT THE CIT(A) HAVING FOLLOWED HIS OWN ORDER FOR THE A.Y. 1998-99 IN ASSESSEES OWN CA SE WHICH HAS NOT BEEN APPEALED AGAINST BEFORE THE TRIBUNAL NO INTERFERENCE IS REQUIRED IN THE ORDER OF THE CIT(A) AND THUS CONFIRMED THE ESTIMATE MADE BY THE CIT(A). IT WAS POINTED OUT TH AT THE TRIBUNAL VIDE ORDER DATED 30.09.2004 2 WHILE DISPOSING OF THE REVENUES APPEAL FOR THE A.Y . 1998-99 DISAGREED WITH THE ESTIMATE OF THE CIT(A) REGARDING THE ANNUAL LETTING VALUE AND ESTIM ATED IT @ RS.30 000/- PER MONTH AGAINST THE ANNUAL LETTING VALUE OF RS.2 25 000/- ESTIMATED BY THE CIT(A). COPY OF THE TRIBUNAL ORDER FOR THE A.Y. 1998-99 WAS ALSO PLACED ON RECORD. 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MAD E BY THE LD. D.R. IN OUR OPINION A MISTAKE HAS CREPT INTO THE ORDER OF TRIBUNAL WHILE DISPOSING OF THE APPEAL VIDE ORDER DATED 29.03.2005 IN VIEW OF THE ORDER OF THIS TRIBUNAL FO R A.Y. 1998-99 DATED 30.09.2004. WE ACCORDINGLY RECALL THE ORDER OF THIS TRIBUNAL DATED 29.03.2005. 5. IN THE RESULT M.A. FILED BY THE REVENUE IS ALLO WED. (ORDER PRONOUNCED IN THE OPEN COURT ON 16.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 11 TH MAY 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY