M/s. Lekhraj Mewara & Party, UDAIPUR V. DCIT, UDAIPUR

ITA 394/JODH/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5180 (ITAT-JODHPUR)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S L MOURYA
• Assessee Lawyers: GAUTAM MEHTA

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: SHRI N. S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NO.363/JODH/2015 ASSESSMENT YEAR: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN VS. M/S. LEKHRAJ MEWAR & PARTY, GP. H.O.UDAIPUR, 103-UJJAWAL APARTMENT, BHATT JI KI BARI, UDAIPUR. PAN :AAAAL2221M APPELLANT RESPONDENT I.T.A.NO.394/JODH/2015 ASSESSMENT YEAR: 2009-10 M/S. LEKHRAJ MEWAR & PARTY, GP. H.O. UDAIPUR, 103-UJJAWAL APARTMENT, BHATT JI KI BARI, UDAIPUR PAN :AAAAL2221M VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6-A, NEW FATEHPURA, UDAIPUR, RAJASTHAN APPELLANT RESPONDENT I.T.A.NO.372/JODH/2015 ASSESSMENT YEAR: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN VS. M/S. ASHOK KUMAR DEVENDRA MEEL & PARTY, JAIPUR GROUP, H. O. UDAIPUR, 318, BHUPALPURA, UDAIPUR. PAN :AAAAA9393H APPELLANT RESPONDENT I.T.A.NO.397/JODH/2015 ASSESSMENT YEAR: 2009-10 M/S. ASHOK KUMAR DEVENDRA MEEL & PARTY, JAIPUR GROUP, H. O. UDAIPUR, 318, BHUPALPURA, UDAIPUR PAN :AAAAA9393H VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN 2 ITA NO.363, 369, 372, 390, 394, 395, 396 & 397/JODH/2015 APPELLANT RESPONDENT I.T.A.NO.390/JODH/2015 ASSESSMENT YEAR: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN VS. M/S. OM PRAKASH MAHESH KUMAR & PARTY, PALI GROUP, H. O. UDAIPUR 101, VARDHMAN COMPLEX, BHUPALPURA, UDAIPUR. PAN :AAAAO1116E APPELLANT RESPONDENT I.T.A.NO.395/JODH/2015 ASSESSMENT YEAR: 2009-10 M/S. OM PRAKASH MAHESH KUMAR & PARTY, PALI GROUP, H. O. UDAIPUR 101, VARDHMAN COMPLEX, BHUPALPURA, UDAIPUR. PAN :AAAAO1116E VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN APPELLANT RESPONDENT I.T.A.NO.369/JODH/2015 ASSESSMENT YEAR: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN VS. M/S. DILIP KUMAR & PARTY, AJMER GROUP, BHAT JI KI BARI, UDAIPUR, PAN :AAAAD4764H APPELLANT RESPONDENT I.T.A.NO.396/JODH/2015 ASSESSMENT YEAR: 2009-10 M/S. DILIP KUMAR & PARTY, AJMER GROUP, BHAT JI KI BARI, UDAIPUR, PAN :AAAAD4764H VS. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2, 6- NEW FATEHPURA, UDAIPUR, RAJASTHAN APPELLANT RESPONDENT 3 ITA NO.363, 369, 372, 390, 394, 395, 396 & 397/JODH/2015 DEPARTMENT BY SHRI S. L. MOURYA, DR ASSESSEE BY SHRI GAUTAM MEHTA, AR DATE OF HEARING: 17.03.2016 DATE OF PRONOUNCEMENT: 17.03.16 O R D E R PER: GEORGE MATHAN, J.M. : ITA NO.363/JODH/2015 IS AN APPEAL FILED BY THE REV ENUE AGAINST THE ORDER OF THE LEARNED CIT (A)-1, UDAIPUR DATED 30-04 -2015 PASSED IN APPEAL NO.508/IT/UDR/2014-15 FOR ASSESSMENT YEAR 2009-10 A ND THE ASSESSEE HAS FILED ITS APPEAL IN ITA NO.394/JODH/2015 AGAINST TH E SAID ORDER OF THE LEARNED CIT (A). LIKEWISE, APPEAL IN ITA NO.369/JODH/2015 IS FILED BY THE REVENUE AND ITA NO.396/JODH/2015 IS FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LEARNED CIT(A)-1, UDAIPUR DATED 30-04-2015 PASSED I N APPEAL NO.511/IT/UDR/2014-15 FOR ASSESSMENT YEAR 2009-10, ITA NO.372/JODH/2015 IS FILED BY THE REVENUE AND ITA NO .397/JODH/2015 IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LEARNED CI T (A)-1, UDAIPUR DATED 30-04-2015 PASSED IN APPEAL NO.507/IT/UDR/2014-15 F OR ASSESSMENT YEAR 2009-10, ITA NO.390/JODH/2015 IS FILED BY THE REVEN UE AND ITA NO.395/JODH/2015 IS FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LEARNED CIT (A)-1, UDAIPUR DATED 30-04-2015 PASSED IN APPEA L NO.512/IT/UDR/2014- 15 FOR ASSESSMENT YEAR 2009-10 RESPECTIVELY. 4 ITA NO.363, 369, 372, 390, 394, 395, 396 & 397/JODH/2015 2. SHRI GAUTAM MEHTA, CA REPRESENTED ON BEHALF OF T HE ASSESSEES AND SHRI S. L. MOURYA, LEARNED DR REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY THE L EARNED AR OF THE ASSESSEES THAT IN THE REVENUES APPEALS, THE REVENU E HAS CHALLENGED THE ACTION OF THE LEARNED CIT (A) IN DIRECTING THE AO T O ALLOW THE CREDIT OF TCS/TDS CERTIFICATE IN THE NAME OF THE INDIVIDUAL M EMBERS IN THE HANDS OF THE AOP AFTER DUE VERIFICATION AND SATISFACTION. IT WAS A SUBMISSION THAT IN THE ASSESSEES APPEALS THE ASSESSEES HAVE CHALLENGED TH E ACTION OF THE LEARNED CIT (A) IN CONFIRMING THE REOPENING OF THE ASSESSME NT. 4. AT THE TIME OF HEARING, IT WAS FAIRLY AGREED BY BOTH THE SIDES THAT THE ISSUES IN THESE APPEALS ARE SQUARELY COVERED BY THE DECISION OF THE CO- ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF ACIT , CIRCLE-2, UDAIPUR VS M/S. KRISHAN LAL MEEL & PARTY AND OTHERS IN ITA NOS. 370 , 401, 379400, 380, 399, 388 AND 398/JODH/2015 DATED 04-09-2015 WHEREIN IN R ESPECT OF THE REVENUES APPEALS ON MERITS FOLLOWING THE DECISION OF THE HON'BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF CIT VS BHOORATNAM & COMPANY REPORTED IN [2013] 262 CTR 405 [AP] THE REVENUES APPEALS WE RE DISMISSED AND ON REOPENING IN RESPECT OF THE ASSESSEES APPEAL, THE CO-ORDINATE BENCH OF THIS TRIBUNAL HAS QUASHED THE REOPENING ON THE GROUND TH AT THERE IS NO VARIATION IN THE INCOME EVEN AFTER PASSING THE ORDER U/S 143( 3)/147 OF THE ACT AND SINCE THERE IS NO ESCAPEMENT OF INCOME WHICH HAS BE EN BROUGHT WITHIN THE 5 ITA NO.363, 369, 372, 390, 394, 395, 396 & 397/JODH/2015 TAX NET AFTER REOPENING, THERE IS NO JUSTIFICATION FOR REOPENING OF THE ASSESSMENT. 5. WE HAVE CONSIDERED THE SUBMISSIONS. AS IT IS NOT ICED THAT THE ISSUES IN THE REVENUES APPEALS AND AS WELL AS IN THE ASSESSE ES APPEALS ARE SQUARELY COVERED BY THE DECISION OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF M/S. KRISHAN LAL MEEL & PARTY REFERRED TO ABOVE (SUPRA), THE ORDER OF THE LEARNED CIT (A) ON MERITS STANDS CONFIRMED A ND THE ISSUES IN REGARD TO REOPENING OF THE ASSESSMENT CHALLENGED BY THE ASSES SEE STANDS ALLOWED AND THE REOPENING OF THE ASSESSMENT IS QUASHED. 6. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED AND THE APPEALS FILED BY THE ASSESSEES ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17.03.2016. SD/- SD/- (N. S. SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, DATED: 17 TH MARCH, 2016 LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA LAKSHMIKANTA DEKA/ DEKA/ DEKA/ DEKA/- -- - 6 ITA NO.363, 369, 372, 390, 394, 395, 396 & 397/JODH/2015 COPY OF THE ORDER FORWARDED TO: 1 . THE APPELLANT 2. THE RESPONDENT 3. CIT CONCERNED 4. CIT (A) CONCERNED 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, SR. PRIVATE SECRETARY DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 17.03.16 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 18.03.16 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 18.03.16 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 18.03. 16 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 18.03.16 SR.PS 6. DATE OF PRONOUNCEMENT 17.03.16 SR.PS 7. FILE SENT TO THE BENCH CLERK 18.03.16 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER