Bhojal Gems, Surat V. The ACIT.,Circle-9, Surat

MA 01/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4767 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 08-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER MA NO.01/SRT/2019 IN ITA NO.2269/AHD/2015 FOR AY.2008-09 ( VIRTUAL HEARING) BHOJAL GEMS, 107, RATNASAGAR APARTMENT, NEAR SUMANGAL, VARACHHA ROAD, SURAT. [PAN: AACFB 6118 Q] VS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-9, SURAT. APPLICANT RESPONDENT ASSESSEE BY SH. RASESH SHAH - CA/ AR REVENUE BY MRS ANUPMA SINGHLA-SR. DR DATE OF HEARING 05.02.2021 DATE OF PRONOUNCEMENT 09.02.2021 ORDER UNDER SECTION 254(2) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS MISCELLANEOUS APPLICATIONS (MA) IS FILED BY THE ASSESSEE FOR RECTIFICATION IN THE ORDER DATED 24.10.2018 PASSED IN ITA NO.2269/AHD/2015. THE LEARNED AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT ASSESSEE RAISED ADDITIONAL GROUND OF APPEAL VIDE APPLICATION DATED 25.04.2018 FOR CARRY FORWARD OF BUSINESS LAWS OF RS.81.29 LAKHS AND DEPRECIATION LOSS OF RS.22.01 LAKHS FOR F.Y. 2006- 07. THE ASSESSEE AT THE TIME OF MAKING SUBMISSION ON 26.09.2018 MADE SUBMISSION ON ADDITIONAL GROUND OF APPEAL, HOWEVER, THERE IS NO DISCUSSION EITHER ABOUT THE ADMISSION OR DISPOSAL OF ADDITIONAL GROUND OF APPEAL. THE AUTHORISED REPRESENTATIVE SUBMITS THAT NON- ADJUDICATION OF GROUNDS OF APPEAL EITHER ON FACTS OR ON LAW IS A MISTAKE 2 APPARENT ON RECORD. THE AUTHORISED REPRESENTATIVE PRAYED FOR PART RECALLING THE ORDER FOR ADJUDICATION OF ADDITIONAL GROUNDS OF APPEAL. 2. ON THE OTHER HAND, THE DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE SUBMITS THAT IT MAY BE POSSIBLE THAT AT THE TIME OF MAKING SUBMISSION THE ADDITIONAL GROUNDS OF APPEAL MAY NOT HAVE BEEN PRESSED. THE LD.DEPARTMENTAL REPRESENTATIVE FURTHER SUBMITS THAT INCASE THE BENCH OF THE VIEW THAT THERE IS ANY MISTAKE IN THE ORDER FOR NON-CONSIDERATION THE ADDITIONAL GROUND OF APPEAL, THE MATTER MAY BE RE-FIXED FOR HEARING QUA ADDITIONAL GROUND OF APPEAL ONLY. 3. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTIES OF THE APPEAL AND HAVE GONE THROUGH THE ORDERS DATED 24.10.2018. WE HAVE NOTED THAT IN THE ORDER DATED 24.10.2018 THERE IS NO REFERENCE ABOUT THE ADMISSION OR REJECTION OF ADDITIONAL GROUND OF APPEAL. WE HAVE NOTED THAT ADDITIONAL GROUND OF APPEAL ALONG WITH RELEVANT SUPPORTING MATERIAL IS AVAILABLE ON RECORD. 4. CONSIDERING THE FACTS THAT ADDITIONAL GROUND OF APPEAL WAS NOT ADJUDICATED BY DECIDING THE APPEAL ON 24.10.2018, WHICH IS MISTAKE APPARENT ON RECORD. THEREFORE, THE ORDER DATED 24.10.2018 IS RECALLED TO THE LIMITED EXTENT OF CONSIDERING THE ADMISSIBILITY OF ADDITIONAL GROUND OF APPEAL AND ADJUDICATION THEREON. IN THE RESULT, 3 MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THE HEARING OF APPEAL IS FIXED ON 01.04.2021. THE ASSESSEE/PARTIES BE INFORMED ABOUT THE DATE OF HEARING ON ADDITIONAL GROUND OF APPEAL. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER SIGNED ON 09 FEBRUARY 2021; THE RESULT OF THE ORDER WAS ANNOUNCED AT THE TIME OF HEARING IN VIRTUAL COURT. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 09 FEBRUARY 2021/#SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT