SUN IT EXPORTS, Jaipur V. ITO, Jaipur

MA 110/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5445 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 15-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT DHK
• Assessee Lawyers: G M MEHTA

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM M.A. NO. 110/JP/2016 ARISING OUT IF ITA NO. 920/JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06. M/S. SUN IT EXPORT 569 - 570, THAKUR PACHWAR STREET, HALDIYON KA RASTA, JOHRI BAZAR, JAIPUR. CUKE VS. THE ITO WARD - 2(1) JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABFFS 5671 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI G.M. MEHTA (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10.02.2017 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 21/02/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE A RISE OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 920/JP/2012 SEEKING RECALLING OF THE ORDER DATED 27/2/2015. THE LD. COUNSEL SUBMITTED THAT THERE IS APPARENT MI STAKE FROM THE COURT IN RECORDING THE SUBMISSIONS. HE SUBMITTED THAT THE COUNSEL HAD NOT CONCEDED THE FACT THAT THE ISSUE IS COVERED BY THE ITAT JUDGMENT DATED 22/10/2014 IN THE CASE OF SHRI ANUJ KUMAR VARSHNEY VS. ITO AND ANOTHER. T HE LD. COUNSEL HAS ALSO PLACED ON RECORD AN AFFIDAVIT IN SUPPORT OF THIS CONTENTIO N. IT IS ALSO CONTENDED THAT THE REVENUE HAS BEEN FILING MISCELLANEOUS APPLICATION O N THE GROUND THAT THE DECISION WHICH HAS BEEN RENDERED WHILE RELYING UPON THE DECI SION RENDERED IN THE CASE OF THE ANUJ KUMAR VARSHNEY. 2 MA NO. 110/JP/2016 M/S. SUN IT EXPORT, JAIPUR. 2. ON THE CONTRARY LD. DEPARTMENTAL REPRESENTATIVE OPPOSED THE SUBMISSIONS. HOWEVER, CONCEDED THE FACT THAT ON THE IDENTICAL FA CT THE REVENUE HAS ALSO MADE MISCELLANEOUS APPLICATION AND THE DECISIONS WHICH W ERE RENDERED BY RELYING UPON THE JUDGMENT IN THE CASE OF ANUJ KUMAR VARSHNEY. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE TOTALITY OF THE FACTS AND CIRCUMSTANCES OF THE CASE, STATEMENT ON OATH, AS SUBMITTED BY THE LD. COUNSEL FOR THE ASSESSEE, WE RECALL OUR ORDER DATED 27.02.2015 AND DIRECT THE REGISTRY TO F IX THE APPEAL FOR HEARING AFRESH ON 09.03.2017. 4. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/02/2 017. SD/- SD/- FOE FLAG ;KNO] ( DQY HKKJR ) ( VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 21/02/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S SUN IT EXPORTS 569-570, THAK UR PACHWAR STREET, JAIPUR. 2. THE RESPONDENT- THE ITO, WARD 2(1), JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE ( M.A. 110/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 110/JP/2016 M/S. SUN IT EXPORT, JAIPUR.