Vijay Ramchandra Shirsht,, Pune vs Assessee

Mr. Vijay Ramchandra Shirsath, C/o Shah Khandelwal Jain & Associates, CAs, 1st Floor, Alankar Cinema Building, Pune - 411 001. PAN : ACAPS3712R .... Appellant

Vs.

Asstt. Commissioner of Income Tax, Circle- 2, Nashik. .... Respondent

Assessee by : Mr. Nilesh Khandelwal Department by : Mr. Rajesh Damor Date of hearing : 13-03-2015 Date of pronouncement : 18-03-2015

ORDER

PER G. S. PANNU, AM

By way of the present petition, it is contended by the applicant that an

error apparent from record within the meaning of section 254(2) of the Income

Tax Act, 1961 (in short "the Act") has crept into order of the Tribunal dated

29.09.2011 inasmuch the following Ground of Appeal No.3 raised for the

assessment year 2006-07 has been left to be adjudicated :-

"3. On facts and circumstances prevailing in the case and as per provisions of law, it be held that the estimation of income from commission from so called sub-contractors worked out by the A.O. is contrary to the provisions and scheme of the Act and being based on surmises and guesswork and without any evidence is unjustified, unwarranted and improper. The additions so made be deleted. The appellant be granted just and proper relief in this respect."

2. The Ld. Departmental Representative appearing for the Revenue has

not disputed the factual matrix brought out by the Ld. Representative for the

applicant.

2 MA No.04/PN/2015

3. In the aforesaid light, we therefore deem it fit and proper to re-call the

order of the Tribunal dated 29.09.2011 (supra) pertaining to assessment year

2006-07 for the limited purpose of adjudicating Ground of Appeal No.3

reproduced above which was inadvertently not adjudicated at the time of

determination of appeal originally vide order dated 29.09.2011 (supra).

Accordingly, the Registry is directed to post the appeal of the assessee before

the regular Bench on 22.06.2015 in order to hear the parties and thereafter

adjudicate the aforestated Ground of Appeal No.3. Since the aforesaid date of

hearing was announced in the open Court in the presence of both the parties,

the requirement of issuance of a formal notice of hearing is hereby dispensed

with.

4. In the result, the Miscellaneous Application filed by the assessee is

allowed, as above.

Order pronounced on 18 th March, 2015.

Sd/- Sd/- (SUSHMA CHOWLA) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER

Pune, Dated: 18 th March, 2015. Sujeet

Copy of the order is forwarded to: - 1) The Assessee; 2) The Department; 3) The CIT(A)-II, Nashik; 4) The CIT-II, Nashik; 5) The DR "A" Bench, I.T.A.T., Pune; 6) Guard File.

By Order //True Copy//

Assistant Registrar I.T.A.T., Pune