SHRI.RAVI NARULA, FEROZPUR V. DEPUTY.COMMISSINER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

MA 10/ASR/2023

AI Insights

The case involves a series of miscellaneous applications filed by various appellants against the Deputy Commissioner of Income Tax, Central Circle, Amritsar, concerning assessment years 2008-09 to 2014-15. The applications were filed to rectify a typographical error in the ITAT Amritsar Bench's previous order, which affected the recorded date and file number of an approval under section 153D of the Income Tax Act. The error was acknowledged by both parties, and the tribunal corrected the mistake in its order, ensuring that the legal and factual records were accurately maintained.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115168 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-07-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 26-01-2023
• Other Referred Cases: Ashok Narula vs. DCIT, Cir-Amritsar bearing ITA No. 616 & 617/Asr/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HITENDRA BHAURAOJI NINAWE
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER ANDSH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No. 10/Asr/2023(In I.T.A.No. 611/Asr/2018) : A.Y. 2008-09 M.A. No.11/Asr/2023 (In I.T.A.No. 612/Asr/2018) : A.Y. 2009-10 M.A. No. 12/Asr/2023 (In I.T.A.No. 613/Asr/2018) : A.Y.2010-11 M.A. No. 13/Asr/2023 (In I.T.A.No. 614/Asr/2018) : A.Y. 2012-13 M.A. No. 14/Asr/2023 (In I.T.A.No. 615/Asr/2018) : A.Y. 2013-14 M.A. No. 15/Asr/2023 (In I.T.A.No. 650/Asr/2018) : A.Y. 2014-15 Shri Ravi Narula, Basti Guru Karam Singh, Harsahai, Ferozpur. [PAN: AAVPK3042K] (Appellant) Vs. Dy. CIT, Central Circle-, Amritsar. (Respondent) M.A. No. 16/Asr/2023 (In I.T.A.No. 647/Asr/2018) : A.Y. 2014-15 Smt. AdeekshaNarula,D-47 Ranjit Avenue, Amritsar. [PAN: AXEPA5790Q] (Appellant) Vs. Dy. CIT, Central Circle-, Amritsar. (Respondent) M.A. No. 17/Asr/2023 (In I.T.A.No. 618/Asr/2018) : A.Y. 2012-13 Smt. Seema Rani Narula, Basti Guru Karam Singh, Harsahai, Ferozpur. [PAN: AERPN7835D] (Appellant) Vs. Dy. CIT, Central Circle-, Amritsar. (Respondent) M.A. Nos. 18 To 19/Asr/2023 M.A. Nos. 10 to 19/Asr/2023) 2 (In I.T.A.Nos. 636 to 637/Asr/2018) A.Ys. 2013-14 to 2014-15 Sh. Arun Narula, S/o Ashok Narula D-47, Ranjit Avenue, Amritsar. [PAN: AERPN7833F] (Appellant) Vs. Dy. CIT, Central Circle-, Amritsar. (Respondent) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh. Hitendra BhauraojiNinawe, CIT. DR Date of Hearing 17.07.2023 Date of Pronouncement 21.08.2023 ORDER Per Anikesh Banerjee, JM: The bunch of miscellaneous applications (in brevity the MAs)are arising out from the order of the ITAT, Amritsar Bench bearing ITA Nos. 611to 615/Asr/2018, 650/Asr/2018, 647& 618/Asr/2018 and ITA Nos. 636 to 637/Asr/2018 date of order 11/08/2022 related to assessment years 2008-09 to 2010-11, 2012-13, to 2014-15 respectively. For the sake of convenience, we taken the Miscellaneous Application No. 16/Asr/2018 as lead case and we passed the composite order. M.A. Nos. 10 to 19/Asr/2023) 3 2. The ld. AR for the assessee first invited our attention and mentioned that in para no. 8 page no. 4 the details of the recorded reason as under: “Respected Sir, In connection with above it is submitted that order in the case of assessee was passed by the Hon'ble bench on 11.08.2022, wherein the typographical error was found in para 8 at page 4, and for the sake of convenience the same is reproduced as under: 8. We have gone through the relevant record and impugned order. The approval u/s 153D on File No. Addl.CIT/CR/JAL/153D/15- 16/1523, dated 31.03.2016 was given in the case of all four assesses including 10 more assessees. Sir, it is submitted that the above-mentioned approval was given on 21.03.2016 whereas in the order it was mentioned as 31.03.2016. Since, it is typographical error and it has no adverse influence on the order passed by the Hon'ble Bench, all the facts and circumstances of the case shall remain same, it is therefore requested that the same may kindly be rectified.” 3. The ld. DR accepted the fact and not made any contrary argument against the petition of the assessee. 4. We heard the rival submission and relied on the documents available in the records. The assessee received the above listed orders from ITAT, Amritsar Bench M.A. Nos. 10 to 19/Asr/2023) 4 date of pronouncement 11.08.2022. The assessee filed the MA for rectification, of the mistake which is apparent from the record. The affidavit of the assessee and the approval order U/s 153D are placed before the bench. The bench wrongly mentioned the File No. Addl.CIT/CR/JAL/153D/15-16/1523, dated 31.03.2016 instead of correct one File No. Addl. CIT/CR/JAL/153D/15-16/1524 dated 21.03.2016. The bench has taken view relied on the order of Ashok Narula vs. DCIT, Cir-Amritsar bearing ITA No. 616 & 617/Asr/2018 date of order 23/12/2021. The bench had wrongly referred the letter of approval of Addl. CIT U/s 153D of the Act. The assessee filed MA against the ITA No. 616 & 617/Asr/2018 and was succeeded. Now, the assessee filed the MA for rectification of the reference number related to approval letter U/s 153D of the Act. The ld. DR had not made any objection against the submission of assessee. Accordingly, the MAs of assessee are allowed and the order of the ITAT Amritsar Bench dated 11/08/2022stands corrected which will read as follows: - “5.1 The ld. Counsel further argued that the approval was made in mechanical manner related to the assessment. There is no application of mind of the revenue during the approval of assessment u/s 153D. The ld. Counsel further relied on the judgments which are discussed as follows. M.A. Nos. 10 to 19/Asr/2023) 5 i. In the case of Sh. Ashok Narula vs. DCIT, Circle Amritsar ITA No. 616 and 617/Asr/2018 date of order 23.12.2021. The following relevant part of the order is extracted as below: - “i. These four appeals have been filed at the instance of the assessee are directed against the order of Commissioner of Income Tax, Appeals, [hereinafter called the CIT(A)] order no. 39/IT/CIT(A)-5/LDH/2016-17 order dated 11.10.2018 arising out of assessment order dated 22.03.2016. Since matters are common and grounds of appeals are also common, and assessee has taken following additional legal grounds”. Further the observation of the Hon’ble ITAT in page no. 4: “8. We have gone through the relevant record and impugned order. The approval u/s 153D on file No. Addl.CIT/CR/JAL/153D/15-16/1524 dated 21.03.2016 was given in the case of all 4 assessees including 10 more assessees”. As the rectification is done in the order. So, paragraph 5.4 has no relevance and duly deleted. M.A. Nos. 10 to 19/Asr/2023) 6 5. The issue of the appeals is already settled by violation of provision U/s 153A of the Act. So, application of provision U/s 153D only remains for academic purposes. 6. In the result, Miscellaneous Application Nos. 10 to 19/Asr/2023 are allowed. Order pronounced in the open court on 21.08.2023 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order