Shri Rupam Rajendra Gorecha, Dahod V. The ITO, Ward-2, Dahod

ITA 1918/AHD/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2912 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Rectification of order; Set aside
• Section: 143(3); 250; 43; 153C; 154

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS MADHUMITA ROY , JUDICIAL MEMBER ./ ITA NO. 1918 /AHD/2018 / ASSTT. YEAR: 2014 - 2015 SHRI RUPAM RAJENDRA GORECHA , NAWA BAZAR , AT. & PO LIMDI, TEHSIL JHALOD , DIST. DAHOD . PAN : AHYPG8190Q VS. I.T. O , WARD - 2 , DAHOD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI SUDHIR M. MEHTA WITH SHRI PRIYAM G ANDHI , A.R S REVENUE BY : SHRI L.P. JAIN , SR.D. R / DATE OF HEARING : 06 / 02 / 2020 / DATE OF PRONOUNCEMENT: 05 / 03 /2020 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE A GAINST THE ORDER OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) - 4, VADODARA , DATED 29/06 /2018 ( IN SHORT LD.CIT (A) ) ARISING IN THE MATTER OF ASSESSMENT O RDER PASSED UNDER S.153C R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') DT.25 / 10/2016 RELEVANT TO THE ASSESSMENT YEAR 2014 - 20 15 . ITA NO.1918 /AHD/2018 ASSTT. YEAR 2014 - 15 2 THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL. 1. THE LD.CIT(A) HAS ERRED IN LAW NOT TO FOLLOW THE ORDER OF THE HON BLE SUPREME COURT AND THE ORDER OF THE M.P. HIGH COURT RESULTING INTO A MISTAKE OF LAW. 2. THE LEARNED CIT9A) OUGHT TO HAVE CONSIDERED THE CIRCULAR NO.24 OF 2015, DATED 31.12.2015 R.W [2014] 43 TAXMANN.COM 446 (SC) IN CASE OF CALCUTTA KINTWEARS, WITH REGARDS TO RECORDING OF SATISFACT ION NOTE RESULTING INTO AS MISTAKE OF LAW. 3. THE IMPUGNED ORDER IS EVEN OTHERWISE BAD, ILLEGAL AND CONTRARY TO LAW AND HENCE THE SAME IS LIABLE TO BE QUASHED AND SET ASIDE. 4. THE APPELLANT HAS PR IMA FACIE STRONG CASE IN HIS FAV OUR , ON THE MERITS OF THE CASE AND THE ORDER OF CIT(A) REJECTING THE APPLICATION HAS CAUSED MISCARRIAGE OF JUSTICE. 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR MODIFY, WITHDRAW ANY OF THE GROUNDS OF APPEAL ON OR BEFORE THE DATE OF HEARING OF APPEAL. 6. THE PETITIONER HAS PREFERRED AN APPEAL BEFORE THIS HON BLE TRIBUNAL AGAINST THE ORDER DATED U/S.271(1)(C) OF THE ACT.02.2018 PASSED BY THE CIT(A) - 4, VADODARA VIDE CASE NO.ITSSA 151/AHD/2018 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE BEFORE US SUBMITTED THAT THE IMPUGNED APPEAL IS ARISING AGAINST THE ORDER OF THE LEARNED CIT (A) PASSED UNDER SECTION 154 THE ACT DATED 29 TH JUNE 2018. 3. THE LEARNED AR ALSO SUBMITTED THAT THE ORIGINAL ORDER WAS PASSED BY THE LEARNED CIT (A) UNDER SECTION 250 OF THE ACT DATED 27 TH FEB 2018 WHICH WAS CHALLENGED BEFORE THE ITAT IN IT(SS) NUMBER 151/AHD/2018. 4. T HE LEARNED AR FURTHER SUBMITTED THAT THE ISSUE RAISED BEFORE THE LEARNED CIT (A) IN THE RECTIFICATION APPLICATION WAS ALSO RAISED BEF ORE THE ITAT BY WAY OF FILING THE ADDITIONAL GROUNDS OF APPEAL WHICH HAS ALREADY BEEN ADJUDICATED BY THE ITAT IN IT(SS)A NO. 151/AHD/018 VIDE ORDER DATED 20 TH JULY 2019. ACCORDINGLY, THE LEARNED AR CLAIMED THAT THE IMPUGNED APPEAL FILED AGAINST THE RECTIFI CATION ORDER PASSED UNDER SECTION 154 OF THE ACT BEFORE THE LEARNED CIT (A) IS NOT MAINTAINABLE FOR THE SIMPLE REASON THAT THE ISSUE HAS ALREADY BEEN ADJUDICATED BY THE ITAT. 5. ON THE OTHER HAND, THE LEARNED DR BEFORE US HAS NOT BROUGHT ANYTHING ON RECO RD CONTRARY TO THE ARGUMENTS ADVANCED BY THE LEARNED AR. ITA NO.1918 /AHD/2018 ASSTT. YEAR 2014 - 15 3 6. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. FROM THE PRECEDING DISCUSSION, WE NOTE THAT THE ASSESSEE BEFORE US HAS RAISED THE ISSUE CHA LLENGING THE ASSESSMENT FRAMED UNDER SECTION 153C READ WITH SECTION 143(3) OF THE ACT. HOWEVER, WE NOTE THAT THE ASSESSEE HAS ALSO RAISED SIMILAR ISSUE AGAINST THE MAIN ORDER OF THE LEARNED CIT (A) WHICH HAS ALREADY BEEN ADJUDICATED BY US IN IT(SS) NO. 151 /AHD/018 VIDE ORDER DATED 24 TH JULY THOUSAND 19. ACCORDINGLY, WE HOLD THAT THE APPEAL FILED BY THE ASSESSEE AGAINST THE RECTIFICATION ORDER PASSED BY THE LEARNED CIT (A) UNDER SECTION 154 OF THE ACT IS NOT MAINTAINABLE. ACCORDINGLY WE DISMISS THE SAME AS I NFRUCTUOUS. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. O RDER PRONOUNCED IN THE COURT ON 05 /03 / 2020 AT AHMEDABAD. - SD - - SD - (MADHUMITA ROY ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) (TRUE COPY) A HMEDABAD; DATED 05 / 03 /2020 MANISH