M/s. Hotel Mahadev, Muzaffarnagar V. ITO, Muzaffarnagar

ITA 1147/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1176 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 26-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PREM PRAKASH
• Keywords: Revised return
• Section: 54; 154; 139(5); 143(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI C BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO. 1147 /DEL/201 5 [ASSESSMENT YEAR: 20 1 1 - 1 2 ] HOTEL MAHADEV VS. THE I.T. O C/O PREM PRAKASH, ADVOCATE WARD - 1 ( 2 ) 183/2, NORTH CIVIL LINES MUZAFFARNAGAR MUZAFFARNAGAR PAN : AAFFH 4274 E [APPELLANT] [RESPONDENT] DATE OF HEARING : 1 9 . 0 3 .201 9 DATE OF PRONOUNCEMENT : 2 0 .0 3 .201 9 ASSESSEE BY : SHRI PREM PRAKASH, ADV . SHRI ASHISH AGGARWAL, ADV REVENUE BY : S HRI AMIT KATOCH , SR. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, THIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - 2 , MUZAFFARNAGAR DATED 1 2 .0 1 .201 5 PERTA INING TO ASSESSMENT YEAR 201 1 - 1 2 . 2 2. THE SOLITARY GR IEVANCE RAISED BY THE ASSESSEE IS THAT THE CIT(A) WAS WRONG IN CONFIRMING THE REJECTION OF APPLICATION U/S 1 54 OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT BY THE ASSESSING OFFICER. 3. BRIEFLY STATED, THE FACTS OF THE CASE ARE THAT THE ORIGINAL RETURN OF INCOME WAS E - FILED BY THE ASSESSEE ON 05.09.2013. THEREAFTER, THE ASSESSEE REVISED THE RETURN OF INCOME ONCE AGAIN ELECTRONICALLY , ON 11.03.2012. THE ASSESSEE MOVED A RECTIFICATION APPLICATION POINTING OUT THAT THE INCOME ASSESSED U/S 1 43(1) OF THE ACT WAS NOT IN CONFORMITY WITH THAT OF THE INCOME RETURNED IN REVISED RETURN OF INCOME FILED ON 11.03.2012. THE ASSESSING OFFICER REJECTED THE RECTIFICATION APPLICATION POINTING OUT THAT IT IS NOT MAINTAINABLE. 4. THE ASSESSEE CARRIED THE MAT TER BEFORE THE CIT(A) BUT WITHOUT ANY SUCCESS. 3 7. BEFORE US, THE LD. AR STRONGLY SUBMITTED THAT IN THE REVISED RETURN OF INCOME, INTEREST PAID TO PARTNERS AND SALARY AMOUNTING TO RS. 2 , 51 , 038 / - WAS CLAIMED , WHICH WAS NOT ALLOWED WHILE PROCESSING THE RETUR N OF INCOME U/S 143(1) OF THE ACT AND SINCE THE MISTAKE WAS APPARENT FROM RECORD, THE ASSESSING OFFICER SHOULD HAVE RECTIFIED THE SAME U/S 154 OF THE ACT. 8. PER CONTRA, THE LD. DR STRONGLY SUPPORTED THE FINDINGS OF THE LOWER AUTHORITIES. 9. WE HAVE GI VEN THOUGHTFUL CONSIDERATION TO THE ORDERS OF THE AUTHORITIES BELOW. THERE IS NO DISPUTE THAT THE ORIGINAL RETURN FILED ON 05.09.2013 WAS A BELATED RETURN AND HENCE, HAS TO BE CONSIDERED U/S 139(4) OF THE ACT. SECTION 139(5) OF THE ACT CONTAINS PROVISIONS FOR REVISING RETURN OF INCOME AND THE SAME READS AS UNDER: I F ANY PERSON, HAVING FURNISHED A RETURN UNDER SUB - SECTION (1) OR IN PURSUANCE OF A NOTICE ISSUED UNDER SUB - SECTION (1) OF SECTION 142, DISCOVERS ANY OMISSION OR ANY WRONG STATEMENT TH EREIN, HE MAY 4 FURNISH A REVISED RETURN AT ANY TIME BEFORE THE EXPIRY OF ONE YEAR FROM END OF THE RELEVANT ASSESSMENT YEAR OR BEFORE THE COMPLETION OF THE ASSESSMENT, WHICHEVER IS EARLIER.] 10. A PERUSAL OF THE ABOVE SECTION CLEARLY SHOWS THAT ONLY THOSE RETURNS WHICH HAVE BEEN FILED U/S 139(1) OF THE ACT CAN BE REVISED AND SINCE THE RETURN OF INCOME OF THE ASSESSEE WAS FILED U/S 139(4) OF THE ACT, IN OUR UNDERSTANDING OF THE LAW, THE SAME COULD NOT HAVE BEEN REVISED AND, THEREFORE, THERE IS NO ERROR IN TH E FINDINGS OF THE ASSESSING OFFICER AND SINCE THE SAME HAS BEEN CONFIRMED BY THE CIT(A), NO INTERFERENCE IS CALLED FOR. 14. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 2 0 . 0 3 .201 9 . S D / - S D / - [ K.N. CHARY ] [N.K. BILLAIYA] J UDICIAL MEMBER ACCOUNTANT MEMBER DATED: 2 0 T H MARCH, 2019. VL/ 5 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER