DISTRICT PROJECT OFFICER, SERVA SHIKSHA ABHIYAN, Jaipur V. ITO (TDS), Alwar

MA 121/JPR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5559 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 28-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA CIT DHK
• Section: 201(1)

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. 121 & 122/JP/2017 ARISING OUT IF ITA NO. 84 & 85/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 & 2014-15. DISTRICT PROJECT OFFICER, SARVA SHIKSHA ABHIYAN, DHOLPUR. CUKE VS. THE INCOME TAX OFFICER, TDS , ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. JPRDO 3027 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.S. NEHRA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 27.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 27/11/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THESE TWO MISCELLANEOUS APPLICATIONS BY THE ASSESSE E I.E. MA NO.121 & 122/JP/2017 ARISING OUT OF THE TRIBUNALS ORDER IN ITA NO. 84 & 85/JP/2017. IN BOTH THE MISCELLANEOUS APPLICATIONS, IDENTICAL SUBMISSIO NS HAVE BEEN MADE. BOTH THESE MISCELLANEOUS APPLICATIONS WERE TAKEN UP TOGETHER A ND ARE BEING DISPOSED OF BY WAY OF CONSOLIDATED ORDER. 2. IT IS CONTENDED BY THE LD. COUNSEL FOR THE ASSES SEE THAT GROUND NO. 2 IN ASSESSEES APPEAL WAS NOT DISPOSED OF BY THE TRIBUN AL, DATED 30/06/2017. THEREFORE, HE SUBMITTED THAT GROUND NO. 2 MAY BE DE POSED OF. 3. ON THE CONTRARY, LD. D/R OPPOSED THE SUBMISSIONS . 4. WE HAVE HEARD THE RIVAL CONTENTIONS. WE FIND TH AT ASSESSEE HAS TAKEN GROUND NO. 2 IN ITA NOS. 84 & 85/JP/2017 READS AS U NDER:- 2 MA NO. 121 & 122/JP/2017. DISTRICT PROJECT OFFICER SARVA SHIKSHA ABHIYAN, DHO LPUR. 2. THE LD. CIT(A) HAS FURTHER ERRED IN CONFIRMING THE DEMAND U/S 201(1) WITHOUT CONSIDERING THAT THE RECIPIENT OF INCOME HA S INCLUDED THE AMOUNT SO PAID IN ITS INCOME AND PAID TAX THEREON. FROM THE ABOVE, THE ORDER SOUGHT TO BE RECTIFIED, I T IS TRANSPIRED THAT GROUND NO. 2 WAS NOT ADJUDICATED INADVERTENTLY. THUS, THIS GROU ND NEEDS ADJUDICATION. THEREFORE, WE RECALL OUR ORDER DATED 30/06/2017 IN ITA NO. 84 & 85/JP/2017 PERTAINING TO THE ASSESSMENT YEAR 2013-14 AND 2014-15 FOR THE LIMITED PURPOSE TO DECIDE THE GROUND NO. 2. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR ADJUDICATION OF GROUND NO. 2 IN DUE COURSE. THE APPLICATIONS OF THE ASSESSEE ARE A LLOWED IN THE TERMS INDICATED HEREINABOVE. 5. IN THE RESULT, BOTH MISCELLANEOUS APPLICATIONS A RE ALLOWED. 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:- 27/11/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- DISTRICT PROJECT OFFICER SARVA SHIKS HA ABHIYAAN. 2. THE RESPONDENT- THE ITO TDS, ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (M.A. NO. 121 & 122/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 121 & 122/JP/2017. DISTRICT PROJECT OFFICER SARVA SHIKSHA ABHIYAN, DHO LPUR.