ZUBERI ENGINEERING COMPANY, Jaipur V. DCIT, CIRCLE-2, Jaipur

MA 04/JPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7240 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 31-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEDRA JHA
• Keywords: Rectification of order; Set aside

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM MA NO. 04/JP/2019 (ARISING OUT OF ITA NO. 977/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 ZUBERI ENGINEERING COMPANY, C/O KAPIL GOEL ADV., F-26/124 SECTOR 7 ROHINI, DELHI-110085. CUKE VS. THE DCIT, CIRCLE- 2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAFZ 2103 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJEDRA JHA (DCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 12/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/04/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE ASSES SEE IS SEEKING RECTIFICATION OF MISTAKE IN THE ORDER DATED 21.12.2 018 ON ACCOUNT OF NONE ADJUDICATION OF GROUND NO. 8 FOR THE ASSESSMEN T YEAR 2012-13. 2. THE LD. AR HAS ALSO POINTED OUT THAT AN IDENTICA L ISSUE HAS BEEN DECIDED BY THE IMPUGNED COMPOSITE ORDERS FOR THE AS SESSMENT YEAR MA NO. 04/JP/2019 ZUBERI ENGINEERING COMPANY VS. DCIT 2 2013-14 IN GROUND NO. 9, THEREFORE, NECESSARY CLARI FICATION MAY BE ISSUED. 3. THE LD. DR HAS NOT DISPUTED THIS FACT THAT THE I SSUE RAISED BY THE ASSESSEE IN GROUND NO. 8 FOR THE ASSESSMENT YEA 201 2-13 IS IDENTICAL TO THE ISSUE RAISED IN GROUND NO. 9 FOR THE ASSESSMENT YEAR 2013-14. 4. HAVING HAVE CONSIDERED THE RIVAL SUBMISSIONS AS WELL AS ON CAREFUL PERUSAL OF THE IMPUGNED ORDER, WE FIND THAT THERE IS A MISTAKE APPARENT ON RECORD TO THE EXTENT OF NONE ADJUDICATI ON OF GROUND NO. 8 FOR THE ASSESSMENT YEAR 2012-13 IN ITA NO. 977/JP/2 018. WE FURTHER, NOTE THAT THE ASSESSEE HAS FILED THE ADDITIONAL EVI DENCE IN SUPPORT OF THE CLAIM AS RAISED IN GROUND NO. 8 OF THE ASSESSME NT YEAR 2012-13 AS WELL AS IN GROUND NO. 9 FOR THE ASSESSMENT YEAR 201 3-14. THE TRIBUNAL HAS DECIDED THE ISSUE FOR THE ASSESSMENT YEAR 2013- 14 IN GROUND NO. 9 IN PARA 32 OF THE IMPUGNED ORDER. THUS, THE ISSUE O F CLAIM OF DEDUCTION ON ACCOUNT OF LOSS AND DAMAGES WAS SET ASIDE TO THE RECORD OF THE ASSESSING OFFICER FOR VERIFICATION AND THEN ADJUDIC ATION AFTER CONSIDERING THE RELEVANT INFORMATION INCLUDING THE CONFIRMATION FROM THE PARTIES. THE SAID FINDING OF THE TRIBUNAL IN PARA 32 IS APPL ICABLE FOR GROUND NO. 8 FOR THE ASSESSMENT YEAR 2012-13 PROTANTO AND MUTATI S MUTANDIS. HENCE, GROUND NO. 8 FOR THE ASSESSMENT YEAR 2012-13 STANDS MA NO. 04/JP/2019 ZUBERI ENGINEERING COMPANY VS. DCIT 3 ADJUDICATED IN TERMS OF OUR FINDING IN PARA 32 OF T HE IMPUGNED ORDER AND THE SAME IS ACCORDINGLY MODIFIED. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/04/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16/04/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ZUBERI ENGINEERING COMPANY , DELHI. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-2, JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A. NO. 04/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR