Shri Ashok Kumar Sharma, Aligarh v. ACIT, Aligarh

MA 30/AGR/2009 | 2003-2004
Pronouncement Date: 25-05-2010 | Result: Allowed

Appeal Details

RSA Number 3020324 RSA 2009
Assessee PAN ADJPS1118F
Bench Agra
Appeal Number MA 30/AGR/2009
Duration Of Justice 11 month(s) 7 day(s)
Appellant Shri Ashok Kumar Sharma, Aligarh
Respondent ACIT, Aligarh
Appeal Type Miscellaneous Application
Pronouncement Date 25-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 25-05-2010
Date Of Final Hearing 16-04-2010
Next Hearing Date 16-04-2010
Assessment Year 2003-2004
Appeal Filed On 17-06-2009
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.30/AGR/2009 (IN ITA NO. 276/AGR/2006) ASST. YEAR: 2003-04 SHRI ASHOK KUMAR SHARMA VS. A.C.I.T. CIRCLEA- 1 D.O. LIC OF INDIA ALIGARH. ATRAULI ALIGARH. (PAN : ADJPS 1118 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJENDRA SHARMA ADVOCATE RESPONDENT BY : SHRI S.R. SAHU JR. D.R. ORDER PER P.K. BANSAL A.M.: THIS MISCELLANEOUS APPLICATION (M.A.) HAS BEEN FIL ED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 27.06.2008. 2. IT WAS POINTED OUT BY THE LD. A.R. THAT DURING T HE COURSE OF HEARING BEFORE THIS TRIBUNAL THE ASSESSEE HAS REFERRED TO THE DECISIONS OF THIS TRIBUNAL IN THE CASE OF ITO VS. SHRI SATISH KUMAR KHURANA IN ITA NO.1218/AHD./1992 DATED 17.11. 2000 AND THAT OF SHRI YOGESH KUMAR GUPTA VS. ACIT IN ITA NO.211/AGR/2006 DATED 30.08.2 007 AND ALSO THE CASE OF ACIT VS. SHRI MANISH KUMAR IN ITA NO.368/AGR/2004 DATED 14.04.200 7. THE TRIBUNAL WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE IN RESPECT OF GROUND NOS.3 & 4 DID NOT CONSIDER THESE DECISIONS BUT ALLOWED THE APPEAL OF THE ASSESSEE IN PART. THE FI NDING OF THE TRIBUNAL ARE GIVEN IN PARA NO.5.2 2 3. LD. D.R. ON THE OTHER HAND CONTENDED THAT THER E IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL AND THE AFORESAID M.A. BE DISMISSED. 4. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIO NS. WE NOTED THAT IT IS A FACT THAT THE ASSESSEE HAS REFERRED TO THE DECISIONS OF THIS TRIB UNAL ON THE SAME VERY ISSUE RELATING TO THE DEDUCTION IN THE CONVEYANCE ALLOWANCE AS WELL AS AD DITIONAL CONVEYANCE ALLOWANCE. THE TRIBUNAL WHILE GIVING FINDING UNDER PARA 5.2 DID NO T CONSIDER THESE DECISIONS AS REFERRED TO HEREINABOVE BUT ALLOWED 30% OF THE ADDITIONAL CONVE YANCE ALLOWANCE DEDUCTION. ON THE FACTS AND CIRCUMSTANCES OF THE CASE WE ACCORDINGLY ARE O F THE VIEW THAT A MISTAKE HAS CREPT INTO THE ORDER OF THIS TRIBUNAL. NON-CONSIDERATION OF THE D ECISION OF CO-ORDINATE BENCH WHICH HAS BEEN REFERRED TO DURING THE COURSE OF HEARING IS A MIST AKE APPARENT ON RECORD. WE ACCORDINGLY RECALL THE ORDER OF THIS TRIBUNAL DATED 27.06.2008. 5. IN THE RESULT M.A. FILED BY THE ASSESSEE IS ALL OWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 25.05.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 25 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