Mrs. Everlyn Fernandes, Bhopal V. The ACIT1(1), Bhopal

MA 11/IND/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0264 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 31-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V I MEHTA
• Assessee Lawyers: H P VERMA
• Section: 153A

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R. C. SHARMA, ACCOUNTANT MEMBER M.A. NOS.11, 12 & 13/IND/2013 (ARISING OUT OF I.T.A. NOS.336, 337 & 338/IND/2012) ASSESSMENT YEARS:02-03, 03-04 & 04-05 MRS. EVERLYN FERNANDES, VS. A.C.I.T.-1(1), 26A, INDUSTRIAL AREA, BHOPAL. GOVINDPURA, BHOPAL. PAN:AACPF3486H (APPLICANT) (RESPONDENT) APPLICANT BY :SHRI H. P. VERMA, ADVOCATE RESPONDENT BY :SHRI V. I. MEHTA, SR. D.R. DATE OF HEARING :26/04/2013 DATE OF PRONOUNCEMENT :26/04/2013 ORDER PER R. C. SHARMA: THESE MISC. PETITIONS HAVE BEEN FILED BY THE ASSES SEE TO RECTIFY THE MISTAKE ALLEGED TO HAVE OCCURRED IN THE ORDER DATED 31 ST OCTOBER, 2012 PASSED BY THE TRIBUNAL. 2. THROUGH THESE MISC. PETITIONS IT WAS CONTENDED T HAT THE AMOUNT SURRENDERED DURING THE COURSE OF SEARCH OPERATION H AS NOT BEEN GIVEN CREDIT BY THE TRIBUNAL WHILE PASSING THE ORDER. ACCORDINGLY, IT WAS PRAYED THAT PROPER DIRECTION SHOULD BE GIVEN FOR THE SAME. 2 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND GONE TH ROUGH THE ORDER PASSED BY THE TRIBUNAL WHEREIN AT PARA 47 ON PAGE 33 THE T RIBUNAL HAS PRECISELY MENTIONED THAT ASSESSEE CANNOT BE GIVEN BENEFIT OF AMOUNT SURRENDERED DURING THE COURSE OF SEARCH IN SO FAR AS THE ASSESSEE IN T HE RETURN FILED U/S 153A OF THE ACT HAD NOT OFFERED THE INCOME SURRENDERED DURING T HE COURSE OF SEARCH. WE FOUND THAT WHATEVER INCOME WAS OFFERED BY THE ASSES SEE IN THE RETURN FILED U/S 153A OF THE ACT HAS ALREADY BEEN CONSIDERED BY THE ASSESSING OFFICER WHILE FRAMING THE ASSESSMENT U/S 153A. THEREFORE, ANY IN COME EVEN IF SURRENDERED DURING THE COURSE OF SEARCH BUT NOT OFFERED IN THE RETURN FILED CONSEQUENT TO THE NOTICE U/S 153A, CANNOT BE GIVEN CREDIT. ACCORDING LY, WE DO NOT FIND ANY MERIT IN THE MISC. APPLICATIONS FILED BY THE ASSESSEE IN ALL THE YEARS UNDER CONSIDERATION. 4. IN THE RESULT, ALL THE MISC. APPLICATIONS ARE DI SMISSED AS THERE IS NO APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL WITHI N THE MEANING OF SECTION 254(2) OF THE ACT. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON 26/04/2 013) SD/. SD/. (JOGINDER SINGH) ( R. C. SHARMA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:26/04/2013 *CL SINGH