Meena Agency Ltd., JAMNAGAR V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 01/RJT/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7686 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 9 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 15-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DM RINDANI
• Section: 271(1)(c); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO. 01/RJT/2018 (IN ITA NO.491/RJT/2014) (ASSESSMENT YEAR : 2009-10) MEENA AGENCY LTD., PANCHMUKHI SHOPPING CENTRE, P.N. MARG, JAMNAGAR. VS. DCIT, CENTRAL CIRCLE 2, RAJKOT. [PAN NO. AABCM 4325 Q] (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI D. M. RINDANI, A.R. RESPONDENT BY : SHRI PRAVEEN VERMA, SR. D.R. DATE OF HEARING 06.09.2019 DATE OF PRONOUNCEMENT 16.10.2019 O R D E R PER SHRI WASEEM AHMED ACCOUNTANT MEMBER : THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICATI ON IS SEEKING TO RECALL THE ORDER PASSED BY THE HONBLE ITAT DATED 25.07.2017 O N THE REASONING THAT THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE ITAT. 2. AT THE OUTSET, THE LEARNED AR BEFORE US SUBMITTE D THAT THE PENALTY LEVIED BY THE AO UNDER SECTION 271(1)(C) OF THE ACT WAS VALIDATED BY THE LEARNED CIT(A) WHICH WAS SUBSEQUENTLY CONFIRMED BY THE ITAT ON THE TECHNICAL GROUND HOLDING THAT THERE WAS SPECIFIC CHARGE I.E. CONCEALED PARTICULAR OF INCOME IN THE ORDER OF THE AO. THE GRIEVANCE OF THE ASSESSEE IS THAT THE ISSUE OF THE PENALTY RA ISED ON MERIT WAS DECIDED BY THE ITAT IN ITS ORDER. ACCORDINGLY, THE AR FOR THE ASSESSEE PRA YED TO RECALL THE ORDER OF THE ITAT AS THERE IS A MISTAKE FOR NOT ADJUDICATING THE ISSUE O N MERIT. - 2 - MA NO.01/RJT/2018 MEENA AGENCY LTD VS. DCIT ASST.YEAR 2009-10 4. ON THE OTHER HAND, THE LEARNED DR DID NOT BRING ANYTHING ON RECORD CONTRARY TO THE ARGUMENT ADVANCED BY THE LEARNED AR FOR THE ASSESSE E. HOWEVER, HE SUPPORTED THE ORDER OF THE ITAT. 5. HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ON PERUSAL OF THE ITAT ORDER, WE NOTE TH AT THE IMPUGNED ISSUE OF PENALTY WAS DECIDED ONLY ON TECHNICAL REASONS THOUGH THE ASSESS EE ALSO AGITATED THE ISSUE ON MERIT AS WELL, AS EVIDENT FROM THE GROUND OF APPEAL ATTACHED WITH THE MEMO OF APPEAL. IN OUR CONSIDERED VIEW, NON-ADJUDICATION OF THE GROUND RAI SED BY THE ASSESSEE IS A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. ACCORDINGLY, WE RECALL THE ORDER OF THE ITAT THE LIMITED EXTENT FOR ADJUDICATING THE ISSUE ON MERIT. ACCORDINGLY, WE DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING DATED 22.10.2019. AS THE DATE OF HEARING, HAS BEEN PRONOUNCED IN THE OPEN CO URT, THE REQUIREMENT OF SENDING NOTICES TO EITHER OF THE PARTY INTIMATING THE DATE OF HEARING HAS BEEN DISPENSED WITH. HENCE, THE GROUND RAISED IN THE MA FILED BY THE ASS ESSEE IS ALLOWED. 6. IN THE RESULT, THE MA FILED BY THE ASSESSEE IS A LLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/10/2 019 SD/- SD/- ( MADHUMITA ROY ) (WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 16/10/2019 PRITI YADAV, SR.PS - 3 - MA NO.01/RJT/2018 MEENA AGENCY LTD VS. DCIT ASST.YEAR 2009-10 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , , ! /DR,ITAT, RAJKOT 6. '# $% / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , ! / ITAT, RAJKOT 1. DATE OF DICTATION 07.10.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 09.10.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 11.10.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER