ITO- 2(2), BHILAI(CG) V. M/S. DINESH JEWELLERS, DURG(CG)

MA 1/BIL/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3707 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 11-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHITAL S VERMA
• Assessee Lawyers: T C NIMANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI G.D. AGRAWAL, VICE PRESIDENT AND SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER MA NO. 01 / R PR /2015 (ARISING OUT OF ITA NO. 66 / BLPR /201 1 ) ASSESSMENT YEAR : 200 7 - 0 8 ITO - 2(2), BHILAI (CG) VS. DINESH JEWELLERS, MOTI COMPLEX, DURG (CG) PAN : AAKFM 5093 R / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI SMT. SHITAL S. VERMA, JCIT ASSESSEE(S) BY : SHRI T.C. NIMANI, AR / DATE OF HEARING : 09 / 10 /2015 / DATE OF PRONOUNCEMENT: 09 / 10 /201 5 / O R D E R PER BENCH : BY T HIS MISCELLANEOUS APPLICATION , THE REVENUE HAS REQUESTED FOR THE WITHDRAWAL OF THE ORDER OF THE TRIBUNAL DATED 17 . 12 .201 4 PASSED IN ITA NO. 66 / BLPR /201 1 FOR ASSESSMENT YEAR 200 7 - 0 8 . 2. AT THE TIME OF HEARING BEFORE US, IT WAS STATED BY THE LEARNED DEPARTMENTAL REPRESENTATIVE THAT THE REVENUE HAS FILED THE ADDITIONAL GROUNDS OF APPEAL ON 10. 06.2015 AND AFTER CONSIDERING THE ADDITIONAL GROUNDS, THE TAX EFFECT IS MORE THAN RS.3 LACS. 3. THE LEARNED COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE APPEAL WAS DECIDED ON 17.12.2014; THEREFORE, NO ADDITIONAL GROUNDS CAN BE FILED AFTER THE CONCLUSION OF H EARING. HE FURTHER POINTED OUT THAT EVEN AFTER CONSIDERING THE ADDITIONAL GROUNDS, THE TAX EFFECT IS BELOW RS.3 LACS. MA NO. 03/RPR/ 2015 IN ITA NO.66/BPLR/2011 ITO VS. DINESH JEWELLERS AY: 200 7 - 0 8 2 4. WE HAVE CAREFULLY CONSIDERED THE ARGUMENTS OF BOTH THE SIDES AND PERUSED THE MATERIAL PLACED BEFORE US. ADMITTEDLY, THE ITAT DECID ED THE APPEAL ON 17.12.2014. IT IS NOT IN DISPUTE THAT AS PER REGULAR GROUNDS OF APPEAL RAISED BY THE REVENUE BEFORE THE ITAT, THE TAX EFFECT WAS BELOW RS.3 LACS. THE ADDITIONAL GROUNDS CANNOT BE FILED AFTER THE DISPOSAL OF THE APPEAL. IN VIEW OF ABOVE, W E HOLD THAT THERE IS NO APPARENT MISTAKE IN THE ORDER OF ITAT DATED 17.12.2014. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS REJECTED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 9 TH OCTOBER, 2015 AT RAIPUR . SD/ - SD/ - (MUKUL KR. SHRAWAT) JUDICIAL MEMBER (G.D. AGRAWAL) VICE - PRESIDENT RAIPUR ; DATED 09 / 1 0 /201 5 BIJU T., PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A) 5. , , / DR, ITAT, RAIPUR 6. / GUARD FILE . / BY ORDER, TRUE COPY / ( DY./ASSTT.REGISTRAR) , / ITAT, RAIPUR