Appeal Details
Counselvise Citation
[2011] 119 COUNSELVISE.COM (IT) 6840 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 8 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-07-2011
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Next Hearing Date
28-07-2011
Assessment Year
2001-2002
Appeal Filed On
25-11-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.1113, 1115 & 1116/RJT/2009 (ASSESSMENT YEARS 2001-02, 2003-04 & 2004-05) SMT. GIRIRAJ KISHORI CHAUHAN VS ACIT, CIR.3 HARI CHAMBERS JAMNAGAR STATION ROAD, JAM-KHAMBHALIA PAN : AGMPC8599A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NR SONI RESPONDENT BY: SHRI PM MAHARSHI O R D E R PER N.R.S. GANESAN, JM ALL THE THREE APPEALS FILED BY THE REVENUE ARE DIR ECTED AGAINST THE COMMON ORDER PASSED BY CIT(A), JAMNAGAR DATED 03-09-2009 F OR THE ASSESSMENT YEARS 2001-02, 2002-03, 2003-04 & 2004-05. THESE THREE A PPEALS WERE DISMISSED BY AN ORDER DATED 18-01-2010 ON THE GROUND THAT THE TA X EFFECT INVOLVED IN ALL THESE THREE APPEALS IS LESS THAN RS.3 LAKHS. HOWEVER, TH E REVENUE HAS FILED MISCELLANEOUS APPLICATIONS IN M.A. NOS 49,50&51/RJT /2010 FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 18-01-2010. AFTER CONSIDERI NG THE CASE OF THE REVENUE THIS TRIBUNAL BY A COMMON ORDER DATED 27-05-2011 RECALLE D THE ORDER OF THIS TRIBUNAL DATED 18-01-2010 IN ALL THE THREE APPEALS AND ACCOR DINGLY ALL THE THREE APPEALS WERE RESTORED ON FILE. THEREFORE, ALL THESE THREE APPEALS WERE FIXED FOR HEARING FOR FINAL DISPOSAL. ITA NO.1113, 115 & 116/RJT/2009 2 2. DURING THE COURSE OF HEARING, BOTH THE REPRESENT ATIVE FOR THE REVENUE AS WELL AS THE REPRESENTATIVE FOR THE ASSESSEE VERY FA IRLY SUBMITTED THAT THIS TRIBUNAL IN ITA NO.1114/RJT/2009 FOR THE ASSESSMENT YEAR 20 02-03 HAS UPHELD THE VERY SAME ORDER OF THE CIT(A) VIDE ORDER DATED 11-03-201 0. SINCE THE COMMON ORDER OF THE CIT(A) FOR ONE OF THE ASSESSMENT YEARS, I.E. A.Y. 2002-03 HAS BEEN UPHELD, BOTH THE REPRESENTATIVES FOR THE REVENUE AS WELL AS THE ASSESSEE SUBMITTED THAT THEY HAVE NO OBJECTION TO FOLLOW THE ORDER OF THE TRIBUNAL IN ITA NO.1114/RJT/2009 DATED 11-03-2010. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD.DR AND THE LD.REPRESENTATIVE FOR THE ASSESSEE. WE HAVE ALSO G ONE THROUGH THE ORDER OF LOWER AUTHORITIES. THE CIT(A) HAS PASSED A COMMON ORDER FOR THE ASSESSMENT YEARS 2001-02, 2002-03, 2003-04 AND 2004-05 DELETIN G THE PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE ACT. TH E REVENUE HAS FILED FOUR APPEALS AGAINST THE COMMON ORDER PASSED BY THE CIT(A). ONE OF THE APPEALS FOR ASSESSMENT YEAR 2002-03 WAS NUMBERED AS 1114/RJT/20 09. THIS APPEAL IN ITA NO.1114/RJT/2009 WAS DISPOSED OF BY AN ORDER DATED 11-03-2010 BY UPHOLDING THE ORDER OF THE CIT(A). WE ARE CONSCIOUS THAT PRI NCIPLES OF RES JUDICATA ARE NOT APPLICABLE TO THE INCOME-TAX PROCEEDINGS. HOWEVER, PUBLIC POLICY REQUIRES CONSISTENCY IN JUDICIAL DECISIONS. FOR ONE OF THE ASSESSMENT YEARS, I.E. 2002-03 FOR WHICH THE CIT(A) PASSED A COMMON ORDER ALONG WI TH THE IMPUGNED ORDERS IN THESE THREE APPEALS WAS UPHELD BY THIS TRIBUNAL. T HEREFORE, FOR THE PURPOSE OF MAINTAINING CONSISTENCY AND FOR THE REASONS STATED IN THE ORDER DATED 11-03- ITA NO.1113, 115 & 116/RJT/2009 3 2010 PASSED BY THIS TRIBUNAL, WE UPHOLD THE ORDER O F THE CIT(A) FOR THE ASSESSMENT YEARS UNDER CONSIDERATION ALSO. IN FACT BOTH THE REPRESENTATIVES FOR THE REVENUE AS WELL AS THE ASSESSEE HAVE NO OBJECTI ON FOR FOLLOWING THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEAR 2002-03 IN ITA NO. 1114/RJT/2009. IN VIEW OF THE ABOVE, ALL THE THREE APPEALS OF THE REVENUE STA ND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 29 TH JULY, 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A), JAMNAGAR 4. THE CIT, JAMNAGAR 5. THE DR, I.T.A.T., RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT
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