M/S. HUMAN BEING HERITAGE PVT. LTD.,UDAIPUR V. ACIT, UDAIPUR

MA 8/JODH/2010

AI Insights

The case involves multiple miscellaneous applications (M.As) filed by the revenue against various assessees, challenging the orders of the Income Tax Appellate Tribunal (ITAT) under section 254(2) of the Income Tax Act, 1961. The applications were consolidated due to the similarity in facts and issues involved. The primary contention was to recall the orders of the ITAT, which the revenue argued contained apparent mistakes. However, during the hearings, the revenue could not substantiate any claims of mistakes in the original orders, leading to the dismissal of all applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 716582 (ITAT-JODHPUR)
• Duration Of Justice: 15 year(s) 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 19-01-2010
• Laws Referred To: Income Tax Act 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REVENUE BRIJ LAL MEENA

Judgement Text

"1 M.As 8/JU/2010 Human Being Heritager Pvt Ltd M.A 27/JU/2010 Kanak Dhing MA. 29/JU/2010 Ashish Dhing M.A. 30/JU/2010 Amit Dhing M.A. 10/JU/2012 NagfniMargrainPvt. Ltd IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER M.A. Number Arising out of ITA No. Assessment Year Applicant Respondent 08/JU/2010 13/JU/2008 2004-05 Human Beings Heritage P Ltd, Ravla, Gogunda, Udaipur PAN AABCH1104J ACIT, Cir.1, Udaipur 27/JU/2010 181/JU/2008 2003-04 ACIT, Cent.Cir.1, Udaipur Smt. Kanak Dhing 7-8, Shiksha Nagar, New Fatehpura, Udaipur PAN :AFUPD4443B 29/JU/2010 179/JU/2008 2003-04 ACIT, Cent.Cir.1, Udaipur Shri Ashish Dhing 7-8, Shiksha Nagar, New Fatehpura, Udaipur PAN: AFSPD6493D 30/JU/2010 178/JU/2008 2003-04 ACIT, Cent.Cir.1, Udaipur Shri AmitDhing 7-8, Shiksha Nagar, New Fatehpura, Udaipur PAN: AFSPD6491D 10/JODH/2012 297/JU/2009 2005-06 ACIT, Cent.Cir.2, Udaipur NagfaniMargrain Pvt Ltd, VPORishabhdeo, Printed from counselvise.com 2 M.As 8/JU/2010 Human Being Heritager Pvt Ltd M.A 27/JU/2010 Kanak Dhing MA. 29/JU/2010 Ashish Dhing M.A. 30/JU/2010 Amit Dhing M.A. 10/JU/2012 NagfniMargrainPvt. Ltd Dist.Udaipur PAN : AABCN3307M Date of hearing 18/08/2025 Date of pronouncement 20/08/2025 O R D E R Per Anikesh Banerjee (JM) : These miscellaneous applications under section 254(2) of the Income Tax Act 1961 (in short, ‘the Act’) are filed by the assessee and revenue against the order of the Tribunal. All the M.As have same nature of facts and common issue. Therefore, all these miscellaneous applications were heard together and are disposed of by this consolidated order. M.A. No.27/JU/2010 for A.Y. 2003-04 is taken as lead case. M.A. No.27/JU/2010 for A.Y. 2003-04 2. This miscellaneous application as filed by challenging the order of the ITAT in ITA No.181/JU/2008 for A.Y. 2003-04, dated of order 29/10/2009. When the miscellaneous application was called for hearing, non was present on behalf of the assessee. Therefore, we have taken the matter as exparte qua for assessee, after hearing the Ld.DR. This miscellaneous application was filed to recall the order of the Tribunal, but at the time of hearing, the Ld.DR was not able to bring on any material to show that there is any apparent mistake in the order of the Tribunal. We find from record that the Tribunal has passed a Present for Assessee None Present for Revenue Shri Brij Lal Meena, Addl. CIT-DR Printed from counselvise.com 3 M.As 8/JU/2010 Human Being Heritager Pvt Ltd M.A 27/JU/2010 Kanak Dhing MA. 29/JU/2010 Ashish Dhing M.A. 30/JU/2010 Amit Dhing M.A. 10/JU/2012 NagfniMargrainPvt. Ltd detailed order on the issue agitated by the assessee. The Tribunal is only bound to rectify mistake apparent from record. Here, the Ld.DR was unable to bring to our notice any such apparent mistake in the order passed by the Tribunal. Accordingly, we rejected the miscellaneous application filed by the revenue. 3. In the result, the miscellaneous application filed by the revenue bearing M.A. No.27/JU/2010 is dismissed. M.As No.29 & 30/JU/2010 & M.A. No.08/JU/2010 & M.A. No.10/JU/2012 4. The facts and circumstances, in all these miscellaneous applications are identical to MA. No.27/JU/2010, which we have already decided above. Therefore, the decision arrived at therein shall apply mutatis mutandis to these miscellaneous applications also. As a result, these miscellaneous applications are dismissed. 6. In the result, all the miscellaneous application filed by the revenue bearing MA Nos.08, 27, 29 & 30/JU/2010 & M.A. No.10/JU/2012are dismissed. Order pronounced in the open court on 20th August, 2025 Sd/- sd/- (DR. MITHA LAL MEENA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur, Dt : 20th August, 2025 Pavanan Printed from counselvise.com 4 M.As 8/JU/2010 Human Being Heritager Pvt Ltd M.A 27/JU/2010 Kanak Dhing MA. 29/JU/2010 Ashish Dhing M.A. 30/JU/2010 Amit Dhing M.A. 10/JU/2012 NagfniMargrainPvt. Ltd Copy of the Order forwarded to: 1. अपीलाथŎ/The Appellant , 2. Ůितवादी/ The Respondent. 3. आयकरआयुƅ CIT 4. िवभागीयŮितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Jodhpur 5. गाडŊफाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Jodhpur Printed from counselvise.com "