Income Tax Appellate Tribunal - Panji
Assistant Commissioner Of Income-Tax, ... vs Sinhgad Technical Education Soc., Pune on 14 February, 2018
आयकर अऩीऱीय अधधकरण "बी" न्यायऩीठ ऩण
ु े में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, PUNE
श्री अननऱ चतुर्वेदी, ऱेखा सदस्य, एर्वं श्री वर्वकास अर्वस्थी, न्यानयक सदस्य के समक्ष ।
BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM
वर्ववर्वध आर्वेदन सं. / MA No.60/PUN/2017
(Arising out of ITA No.320/PUN/2010)
ननधाारण र्वर्ा / Assessment Year : 2006-07
Assistant Commissioner of Income Tax,
Central Circle - 2(2), Pune
.......आवेदक / Applicant
बनाम / V/s.
Sinhgad Technical Education Society,
S. No. 44/1 Vadgaon (BK),
Off. Sinhgad Road,
Pune - 411041
PAN : AABTS9900Q
......प्रत्यथी / Respondent
Assessee by : S/Shri S.N. Doshi & Piyush Bafna
Revenue by : Shri Mukesh Jha
सुनवाई की तारीख / Date of Hearing : 19-01-2018
घोषणा की तारीख / Date of Pronouncement : 14-02-2018
आदे श / ORDER
PER VIKAS AWASTHY, JM :
This Miscellaneous Application has been filed by the Revenue u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") 2 MA No. 60/PUN/2017 seeking rectification in the order of Tribunal in ITA No.320/PUN/2010 dated 14-12-2016 for the assessment year 2006-07.
2. Shri Mukesh Jha representing the Department submitted that in para 85 at page 58 of the order, the Tribunal has observed that the Revenue has not challenged the order of Commissioner of Income Tax (Appeals) for assessment years 2007-08 and 2008-09 on the issue of excess rent paid by assessee to M.N. Navale (Bigger HUF) in respect of properties at Flat Nos. 7, 8 and 9, Geeta Building, Bombay and property at Warje. The ld. DR pointed that the observations of the Tribunal in para 85 are factually incorrect. The Department has preferred appeal before the Tribunal on these issues of excess rent payment in ITA Nos. 15 & 16/PUN/2015 for assessment years 2007-08 and 2008-09.
3. On the other hand S/Shri S.N. Doshi & Piyush Bafna appearing on behalf of the assessee fairly admitted that the Revenue has filed appeals against the order of Commissioner of Income Tax (Appeals) in assessment years 2007-08 and 2008-09 before the Tribunal. The ld. AR submitted that the assessee has no objection in rectifying the mistake crept in the order of Tribunal in para 85 in mentioning the factual aspect. However, the rectification of the mistake should not cause prejudice to the assessee.
4. Both sides heard. The Department is seeking rectification of the facts mentioned in para 85 at page 58 in the order of Tribunal dated 14-12-2016. In the order of Tribunal it has been mentioned that no appeal has been filed by the Department on the issue of rental income for assessment years 2007-08 and 2008-09. Whereas, in fact, the Department 3 MA No. 60/PUN/2017 had filed appeals for assessment years 2007-08 and 2008-09. The para 85 of the order presently reads as under :
"85. Since the impugned order of CIT(A) was prior to the order of CIT(A) for A.Y. 2007-08 and 2008-09 and since the Revenue has not challenged the order of CIT(A) on this issue for A.Y. 2007-08 and 2008-09, therefore, we hold that the assessee trust has not violated the provisions of section 13(1)(c) by giving rent to M.N. Navale (Bigger HUF) in respect of the properties stated at Flat No.7, 13 and 9, Geeta Building, Bombay and Property at Warje."
5. The error has crept in the order of Tribunal in mentioning the correct factual aspect. Therefore, para 85 needs rectification. Since, contents of para 85 are factually incorrect, the same is directed to be omitted. We observe that the observations made by the Tribunal in para 85 are not sole basis for granting relief to the assessee, therefore, the omission of para 85 at page 58 of the order would not have any bearing on the final decision of the appeal by the assessee. Accordingly, the Miscellaneous Application filed by the Revenue is accepted, the factual error crept in the order of Tribunal in para 85 is rectified by omitting para 85 from the order. Para 85 at page 58 will now be read as :
"85. Omitted."
6. In the result, Miscellaneous Application by the Revenue is allowed.
Order pronounced on Wednesday, the 14th day of February, 2018.
Sd/- Sd/-
(अननऱ चतव
ु ेदी / Anil Chaturvedi) (ववकास अवस्थी / Vikas Awasthy)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक / Dated : 14th February, 2018 RK 4 MA No. 60/PUN/2017 आदे श की प्रनतलऱवऩ अग्रेवर्त / Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. आयकर आयक् ु त (अऩीऱ) / The CIT(A)-II, Pune
4. आयकर आयक् ु त / The CIT (Central), Pune
5. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, "बी" बेंच, ऩण ु े / DR, ITAT, "B" Bench, Pune.
6. गार्ड फ़ाइऱ / Guard File.
//सत्यावऩत प्रनत // True Copy// आदे शानुसार / BY ORDER, ननजी सधचव / Private Secretary, आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune