Shri Shanti Lal Jain, JAIPUR V. ACIT, UDAIPUR

ITA 164/JODH/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5762 (ITAT-JODHPUR)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 18-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA GOWD
• Assessee Lawyers: BHUPENDRA MANTHRI

Judgement Text

IN THE INCOMETAX PPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER ITA NO: 163/JU/2010 ASSTT.YEAR: 2006-07 & ITA NO:164/JU/2010 ASSTT. YEAR: 2007-08 SHRI SHANTI LAL JAIN, VS A.C.I.T., CENTRAL CIRC LE-2, MEENAKSHI PROPERTY DEALER, UDAIPUR. I, RETI STAND, CENTRAL AREA, UDAIPUR. PAN: ABCPJ 8414 G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI BHUPENDRA MANTHRI, A.R., RESPONDENT BY : SHRI NARENDRA GOWD, CIT, D.R., ORDER PER SHRI K.G.BANSAL, A.M., 1. BOTH THESE APPEALS OF THE ASSESSEE RAISE A COMMO N GROUND AS TO WHETHER THE TAX INCLUDES IN ITS AMBIT, THE INTEREST CHARGABLE UNDER VARIOUS PROVISIONS OF THE ACT. THE LD. CIT (A) HELD THAT INTEREST IS INCLUDED IN THE TAX F OR THE AFORESAID PROVISION. THEREFORE, HE DISMISSED THE APPEALS OF THE ASSESSEE. 2. THE ADMITTED FACTS BEFORE US ARE THAT BOTH TAX A ND INTEREST HAD BEEN PAID AS PER RETURNED INCOME BEFORE FINALIZATION OF THE IMPUGNED ORDERS. THE FURTHER CASE OF THE LEARNED COUNSEL IS THAT TAX DOES NOT INCLUDE INTERE ST FOR THE PURPOSE OF SECTION 249. ON THE OTHER HAND, THE CASE OF THE LD. CIT (D.R) IS TH AT THE ASSESSEE HAS TO PAY NOT ONLY TAX BUT INTEREST ALSO AS SELF ASSESSMENT TAX BEFORE FIL ING THE RETURN OF INCOME. THEREFORE, THE ASSESSEE IS REQUIRED TO PAY BOTH TAX AND INTEREST B EFORE ANY APPEAL CAN BE FILLED BEFORE THE LD. CIT (A). 3. WE HAVE CONSIDERED THE SUBMISSIONS MADE BEFORE U S. THE ADMITTED POSITION IS THE TAX INTEREST HAD BEEN PAID BEFORE PASSING OF THE IM PUGNED ORDERS. IN VIEW THEREOF, AND WITHOUT GOING INTO THE LEGAL CONTROVERSY ABOUT THE MEANING OF THE WORD TAX FOR THE PURPOSE OF SECTION 249, WE RESTORE THE MATTER TO TH E FILE OF THE LD. CIT (A) FOR DECIDING BOTH THE APPEAL ON MERITS. 4. IN RESULT THE APPEALS ARE TREATED AS ALLOWED FOR STATISTICAL PURPOSES. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT ON 30- 09-2010. SD/- SD/- (JOGINDER SINGH) (K.G. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30-09-2010 KAMAL KUMAR COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE CIT (A)/TH E D.R.,