Anil Kumar, Daltonganj V. ITO WARD-3(3), Daltonganj

MA 12/RAN/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2508 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 31-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MONDAL
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH , RANCHI , . . , BEFORE SHRI CHANDRA MOHAN GARG, J M AND SHRI L.P. SAHU, AM MISCEL LANEOUS APPLICATION NO.12/RAN/2018 (ARISING OUT OF ITA NO. 164 / RAN /20 1 6 ) ( / ASSESSMENT YEAR : 20 0 4 - 20 05 ) M/S ANIL KUMAR, BELWATIKA, DALTONGANJ - 822101 VS. THE ITO, WARD - 3(3), DALTONGANJ ./ ./ PAN/GIR NO. : A AFA 4550 E ( / APPELLANT ) .. ( / RESPONDENT ) /AS SESSEE BY : SHRI DEVESH PODDAR , ADV OCATE /REVENUE BY : SHRI P.K.MONDAL , ADDL. CIT ( DR ) / DATE OF HEARING : 30 /0 8 /2019 / DATE OF PRO NOUNCEMENT : 30 /0 8 /2019 / O R D E R TH IS MISCELLANEOUS APPLICATION HA S BEEN FILED BY THE ASSESSEE FOR RECTIFICATION OF THE ORDER DATED 22.05.2018, PASSED BY THE TRIBUNAL IN ITA NO.164/RAN/2016. 2. IN MISCELLANEOUS APPLICATION, THE ASSESSEE SUBMI TTED THAT THE ASSESSEE FILED APPEAL AGAINST THE ORDER PASSED BY LD. CIT(A), RANCHI ON 04.04.2016. IN THE GROUND OF THE APPEAL ATTACHED WITH THE FORM OF APPEAL IN FORM NO. 36 IN GROUND NO. 4 THERE WAS A TYPOGRAPHICAL MISTAKE WHERE THE FIGURE OF RS. 43,97,26 7/ - HAS BY MISTAKENLY WRITTEN AS 34,97,267/ - . LD. AR FURTHER SUBMITTED THAT IN THE ORDER OF ASSESSMENT, GROUNDS OF APPEAL FILED BEFORE LD. CIT(A) AND IN THE ORDER OF LD. CIT(A) THE FIGURE HAS BEEN M . A NO. 12 / R AN /201 8 2 CORRECTLY MENTIONED AT RS.43,97,267/ - , HOWEVER, AT THE TIME OF FILING OF THE APPEAL BEFORE I.T.A.T. TYPOGRAPHICAL ERROR OF RS.34,97,267/ - INSTEAD OF CORRECT FIGURE OF RS.47,97,267/ - HAS BEEN OCCURRED BY THE A.R. OF THE ASSESSEE . IT WAS ALSO THE CONTENTION OF LD. AR THAT THE TRIBUNAL WHILE GIVING THE RELIEF FOR THE SAID GROUND HAS GIVEN RELIEF FOR THE TUNE OF RS.34,97,267/ - INSTEAD OF RS. 43,97,267/ - . THEREFORE, LD. AR PRAYED THAT THE ORDER PASSED BY TRIBUNAL DATED 22.05.2018 MAY KINDLY BE MODIFIED WITH REFERENCE TO GROUND NO. 4 AS MENTIONED ABOVE REGARDING TYPOGRAP HICAL MISTAKE IN THE AMOUNT OF ADDITION WHICH SHOULD BE RS. 43,97,267,/ - INSTEAD OF RS. 34,97,267/ - . 3. ON THE OTHER HAND, LD. DR FAIRLY CONCEDED THAT IF ONLY THE CORRECT FIGURE, AS IS EVIDENT FROM THE ORDER OF ASSESSING OFFICER AS WELL AS CIT(A), IS INCORP ORATED BY THE TRIBUNAL , DEPARTMENT HAS NO OBJECTION TO THE SAME . 4. WE HAVE HEARD THE RIVAL SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSED THE MATERIAL PLACED ON RECORD ALONG WITH THE CONTENTS OF MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE . WE FIND THAT THE ASSESSEE HAS AGITATED IN THE MISCELLANEOUS APPLICATION FOR RECTIFICATION OF THE FIGURE OF RS.43,97,267/ - INSTEAD OF RS.34,97,267/ - AS THE SAME HAS WRONGLY BEEN MENTIONED IN THE GROUNDS OF APPEAL FILED BEFORE THE TRIBUNAL, ON WHICH BASIS THE TRIBUNAL HAS GIVEN RELIEF OF RS.34,97,267/ - INSTEAD OF THE CORRECT FIGURE OF RS.43,97,267/ - . WE HAVE ALSO GONE THROUGH THE GROUNDS OF APPEAL FILED IN FORM NO.36 BEFORE THE TRIBUNAL AS WELL AS THE ORDER OF THE TRIBUNAL DATED 22.05.2018. THE GROUND NO.4 OF M . A NO. 12 / R AN /201 8 3 THE APPEAL WHICH HAS BEEN RAISED BY THE ASSESSEE IN FORM NO.36 AND THE SAME HAS BEEN INCORPORATED BY THE TRIBUNAL READS AS UNDER : - 4. FOR THAT THE ADDITION OF RS.34,97,267/ - BEING THE CAPITAL CONTRIBUTION BY THE NEW PARTNERS AND OLD PARTNERS IS UNJUSTIFIE D AND ILLEGAL. ALL THE PARTNERS WERE ASSESSED TO TAX, THEIR BALANCE SHEET AND COMPUTATION OF INCOME WAS FILED, THE GENUINENESS OF TRANSACTION IS NOT IN DOUBT, IDENTITY STANDS PROVED, AND CREDITWORTHINESS ALSO STANDS PROVED. AS SUCH, ADDITION MADE IS UNJUS TIFIED AND ILLEGAL. IN ANY VIEW OF THE CASE, FOR THE CAPITAL CONTRIBUTION BY THE PARTNERS ADDITION CANNOT BE MADE IN THE HANDS OF THE FIRM. WE HAVE ALSO GONE THROUGH THE ASSESSMENT ORDER AS WELL THE APPELLATE ORDER AND FOUND THAT THE AO IN THE COMPUTATION OF INCOME HAS TREATED RS.43,97,267/ - AS UNEXPLAINED CAPITAL AND ADDED THE SAME TO THE TOTAL INCOME OF THE ASSESSEE , AGAINST THE SAME THE ASSESSEE HAS TAKEN GROUND NO.7 BEFORE THE CIT(A) , WHICH HAS BEEN INCORPORATED BY THE CIT(A) IN ITS ORDER AS UNDER : - 7. THAT FOR THE REASON STATED AT PARA 8 OF THE STATEMENT OF FACTS, THE ADDITION MADE FOR RS.43,97,267/ - IS FIT TO BE DELETED. T HE CIT(A) HAS UPHOLD THE ADDITION MADE BY THE AO OF RS.43,97,267/ - ON ACCOUNT OF UNEXPLAINED CAPITAL. HOWEVER, IN FURTHER APPEA L, THE TRIBUNAL, RELYING ON THE DECISION OF COORDINATE BENCH OF THE TRIBUNAL IN ASSESSEES OWN CASE IN ITA NO.158/RAN/2016, ORDER DATED 04.05.2018 HAS DIRECTED THE AO TO DELETE THE ADDITION AS CLAIMED BY THE ASSESSEE IN ITS GROUND OF APPEAL. 5. FROM THE ABOVE FOREGOING DISCUSSIONS, WE ARE OF THE CONSIDERED OPINION, THAT THOUGH THERE IS NO MISTAKE IS APPARENT IN THE ORDER OF THE TRIBUNAL, HOWEVER, ON THE PRAYER OF THE ASSESSEE THAT THERE IS A MISTAKE M . A NO. 12 / R AN /201 8 4 APPARENT IN GROUND OF APPEAL FILED BEFORE THE TRIBUNAL W ITH REGARD TO THE AMOUNT OF RS.34,97,267/ - INSTEAD OF CORRECT FIGURE OF RS.43,97,267/ - , AS IS EVIDENT FROM THE ORDERS OF BOTH THE AUTHORITIES BELOW, WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE TO THE EXTENT OF SUBSTITUTION OF FIGURE OF RS. RS.43,97,267/ - IN THE GROUND OF APPEAL RAISED BEFORE THE TRIBUNAL. WE ORDER ACCORDINGLY. 6 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. O RDER PRONOUNCED IN THE OPEN COURT ON 30 / 08 / 201 9 . SD/ - ( C.M.GARG ) SD/ - ( L.P.SAHU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER RANCHI ; DATED 30 / 08 /201 9 PRAKASH KUMAR MISHRA , S R.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) ITAT CUTTACK BENCH, CUTTACK CAMP AT ITAT RANCHI BENCH, RANCHI 1. / THE APPELLANT - . M/S ANIL KUMAR, BELW ATIKA, DALTONGANJ - 822101 2. / THE RESPONDENT - THE ITO, WARD - 3(3), DALTONGANJ 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, RANCHI 6. / GUARD FILE. //TRUE COPY//