M/s. PPP & Associates, Ichalkaranji v. ACIT, Ichalkaranji Cir.,, Ichalkaranji

MA 34/PUN/2011 | 1999-2000
Pronouncement Date: 23-03-2011 | Result: Allowed

Appeal Details

RSA Number 3424524 RSA 2011
Assessee PAN NAAAP4935G
Bench Pune
Appeal Number MA 34/PUN/2011
Duration Of Justice 1 month(s) 23 day(s)
Appellant M/s. PPP & Associates, Ichalkaranji
Respondent ACIT, Ichalkaranji Cir.,, Ichalkaranji
Appeal Type Miscellaneous Application
Pronouncement Date 23-03-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 23-03-2011
Assessment Year 1999-2000
Appeal Filed On 31-01-2011
Judgment Text
. IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JM AND SHRI D. KARUNAKARA RAO AM M.A. 33 TO 37/PN/2011 ARISING OUT OF I.T.A. NO. 948 950 951 948 952 A ND 953 /PN/2011 A.Y. 2002-03 2000-01 2001-02 1998-99 & 1999- 00 M/S. PPP ASSOCIATES 10/1220-21 KAGWADE MALA ICHALKARANJI PAN AAAP 4935 G APPLICANT VS. ASSTT. CIT ICHALKARANJI CIR. ICHALKARANJI RESPONDENT APPLICANT BY : SHRI M.K. KULKARNI RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV JM THESE MISCELLANEOUS PETITIONS ARISE OUT OF CONSOLI DATED ORDER OF THE TRIBUNAL PASSED IN 946 TO 953/PN/2009 FOR A.Y. 2004-05 2005-06 2002-03 2003-04 2000-01 2001-0 2 1998-99 AND 1999-00 DATED 29-10-2010. 2. THE LEARNED AR POINTED OUT THAT THE APPEALS WERE DECIDED VIDE ORDER OF THE TRIBUNAL DATED 29-10-2010. IT WA S FOUND THAT THE CROSS APPEALS BEARING ITA NO. 1107 TO 1110 /PN/2009 FILED BY THE REVENUE ARISING OUT OF SAID ORDER OF T HE CIT(A) ARE SUB-JUDICE. THE LEARNED AR POINTED OUT THAT IN THE INTEREST OF M.A. 33 TO 37/PN/2011 PPP ASSOCIATES 2 JUSTICE THE CROSS APPEALS FILED BY THE REVENUE SHO ULD HAVE BEEN HEARD TOGETHER ALONG WITH THE APPEALS FILED BY THE ASSESSEE IN THE LIGHT OF DECISION OF HONBLE SUPREM E COURT IN THE CASE OF COMMISSIONER OF SALES TAX VS. P.V. VIJA I INT. UDYOG (1985) 152 ITR 111 (SC) WHEREIN IT HAS BEEN HELD AS UNDER: HELD REVERSING THE DECISION OF THE HIGH COURT TH AT THE DOCTRINE OF MERGER HAD NO APPLICATION. BOTH THE AS SESSEE AND THE COMMISSIONER HAD A STATUTORY RIGHT OF APPEA L TO THE TRIBUNAL AGAINST THE DECISION OF THE ASSTT. COMMISSIONER AND IN EXERCISE OF THAT RIGHT TWO SEPA RATE APPEALS HAD BEEN FILED. ON ACCOUNT OF MISTAKE OF T HE TRIBUNAL IN NOT CLUBBING THE TWO APPEALS THE STATU TORY RIGHT OF APPEAL OF ONE PARTY COULD NOT BE NEGATIVED . IT IS A WELL SETTLED PROPOSITION OF LAW THAT N PARTY SHOULD SUFFER ON ACCOUNT OF THE MISTAKE OF THE COURT OR THE TRIBU NAL. 3. IT IS CLEAR THAT THE CROSS APPEALS FILED BY THE REVENUE ARISING OUT OF SAME ORDER OF THE CIT(A) SHOULD BE H EARD ALONG WITH THE APPEALS FILED BY THE ASSESSEE. SO NON-HE ARING THE CROSS APPEALS FILED BY THE REVENUE AMOUNTS TO A MIS TAKE APPARENT FROM RECORD. SO IN THE INTEREST OF JUSTIC E WE RECALL THE ORDER OF THE TRIBUNAL PASSED IN ITA NO. 948 95 0 951. 952 AND 953/PN/2009 AND DIRECT THE REGISTRY TO FIX THES E MATTERS FOR HEARING ON 19 TH APRIL 2011 AS BOTH THE PARTIES AGREED THAT THE CROSS APPEALS FILED BY THE REVENUE ARE FIXED ON THE SAME DATE. 4. IT IS PERTINENT TO MENTION HERE THAT WE ARE CALL ING THE ORDER OF THE TRIBUNAL ON THE STRENGTH OF JUDGMENT O F HONBLE M.A. 33 TO 37/PN/2011 PPP ASSOCIATES 3 SUPREME COURT SO WE ARE REFRAINED TO COMMENT ON TH E MERITS OF THE ASSESSEE AT HAND. 5. IN THE RESULT THE MISC. APPLICATIONS ARE ALLOWE D AS INDICATED ABOVE. 0RDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH 2011. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE DATED THE 23 RD MARCH 2011. ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT I NASIK (4) CIT(A)-I NASIK (5) THE D.R. PUNE BENCH PUNE TRUE COPY BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL PUNE BENCHES PUNE