DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), Jaipur V. GLOBAL INSTITUTE OF TECHNOLOGY, Jaipur

MA 111/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5289 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 09-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MAHLA
• Assessee Lawyers: S L PODDAR
• Keywords: Question of law
• Section: 12; 11

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 M.A. NO. 111, 112 & 113/JP/2018 (ARISING OUT OF ITA NO. 330/JP/2015, 1029 & 1030/JP /2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2009-10, 2011-12 & 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, JAIPUR CUKE VS. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, D-91, AMBABARI, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAATG 3217 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI A. K. MAHLA (JCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI S. L. PODDAR (ADV.) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/10/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 05/10/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THESE ARE THREE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE AGAINST THE CONSOLIDATED ORDER PASSED BY THE CO-ORD INATE BENCH IN ITA NO. 330/JP/2015, 1029 & 1030/JP/2016 DATED 30/10/20 17 WHEREIN THE PENALTY LEVIED BY THE AO U/S 271(1)(C) WAS DELETED. 2. IN ITS APPLICATION, REVENUE HAS SUBMITTED THAT T HE DECISION SO TAKEN BY THE CO-ORDINATE BENCH DELETING THE PENALTY FOR THE RELEVANT ASSESSMENT YEARS WAS NOT ACCEPTABLE TO IT AND IT HA S SINCE MOVED THE APPEAL BEFORE THE HONBLE RAJASTHAN HIGH COURT WHER EIN IT WAS M.A. NO. 111, 112 & 113/JP/2018 THE DCIT (EXEMPTIONS), JAIPUR VS. GLOBAL INSTIT UTE OF TECHNOLOGY SOCIETY, JAIPUR 2 CONTENDED THAT THE DECISION OF THE HONBLE SUPREME COURT IN CASE OF JOINT COMMISSIONER OF INCOME TAX VS. SAHELI LEASING & INDUSTRIES LTD., (2010) 324 ITR 0170 WAS NOT CONSIDERED BY THE TRIBU NAL. ACCORDINGLY, THE HONBLE RAJASTHAN HIGH COURT HAS GIVEN LIBERTY TO THE REVENUE TO MOVE THE PRESENT MISCELLANEOUS APPLICATION. 3. THE DECISION OF THE HONBLE RAJASTHAN HIGH COURT IN DB APPEAL NO. 117/2018 DATED 05/07/2018 READS AS UNDER:- BY WAY OF THIS APPEAL, THE APPELLANT HAS CHALLENGE D THE JUDGMENT AND ORDER OF THE TRIBUNAL WHEREBY THE TRIB UNAL HAS DISMISSED THE APPEAL OF THE DEPARTMENT. COUNSEL FOR THE APPELLANT HAS FRAMED THE FOLLOWING SUBSTANTIAL QUESTION OF LAW:- I) WHETHER ON THE FACTS AND IN THE CIRCUMSTANCES O F THE CASE AND IN LAW, THE HONBLE ITAT IS RIGHT IN DELETING T HE PENALTY OF RS. 19,57,310/- IMPOSED BY THE AO AND SUBSEQUENTLY CONF IRMED BY THE LD. CIT(A) IGNORING THE FACTS THAT ASSESSEES C LAIM U/S 10(23C) WAS NOT OF BONAFIDE NATURE AND THE CLAIM OF BENEFIT S U/S 11 & 12 WAS ALSO NOT OF BONAFIDE NATURE AS THE ASSESSEE HAS VIOLATED THE PROVISIONS OF SECTION 13(3) AS WELL AS SECTION 11(5 ) OF THE IT ACT, 1961? HOWEVER, IN VIEW OF THE DECISION OF SUPREME COURT I N CASE OF JOINT COMMISSIONER OF INCOME TAX, SURAT VS. SAHELI LEASING & INDUSTRIES LTD., 2010 (6) SCC 384 WHICH IS REFERRED BY THE APPELLANT BUT THE SAME WAS NOT SHOWN TO THE TRIBUNA L, THEREFORE, HE WANTS TO MOVE RECTIFICATION APPLICATION BEFORE T HE TRIBUNAL. PERMISSION IS GRANTED. M.A. NO. 111, 112 & 113/JP/2018 THE DCIT (EXEMPTIONS), JAIPUR VS. GLOBAL INSTIT UTE OF TECHNOLOGY SOCIETY, JAIPUR 3 4. AFTER HEARING BOTH THE PARTIES AND PURSUING THE ORDER PASSED BY THE CO-ORDINATE BENCH, WE HEREBY RECALL THE ORDER S O PASSED BY THE CO- ORDINATE BENCH FOR THE LIMITED PURPOSES OF CONSIDER ING THE DECISION OF THE HONBLE SUPREME COURT IN CASE OF JCIT VS. SAHEL I LEASING & INDUSTRIES LTD (SUPRA) AND EXAMINING THE SAME IN TH E FACTS PERTAINING TO EACH OF THE THREE ASSESSMENT YEARS. 5. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR H EARING ON 03/12/2018 AS PRONOUNCED IN THE OPEN COURT. SEPARAT E NOTICE IS DISPENSED WITH. THE PARTIES ARE AT LIBERTY TO FILE PAPER BOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HEARING. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISPOSED OFF IN LIGHT OF ABOVE DIRECTIONS. PRONOUNCED IN THE OPEN COURT ON 05/10/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05/10/2018. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE DCIT (EXEMPTIONS), CIRCLE, JAIPU R 2. IZR;FKHZ@ THE RESPONDENT- M/S GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, 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. M.A. NO. 111, 112 & 113/JP/2018 THE DCIT (EXEMPTIONS), JAIPUR VS. GLOBAL INSTIT UTE OF TECHNOLOGY SOCIETY, JAIPUR 4 6. XKMZ QKBZY@ GUARD FILE { M.A. NO. 111, 112 & 113/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR