ITO, Jaipur V. ADITYA SHARMA, Jaipur

MA 126/JPR/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5688 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 06-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI
• Assessee Lawyers: MANISH AGARWAL CA DHK
• Keywords: Rectification of order

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] (SMC) T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, (SMC) JAIPUR JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM M.A. NO. 126/JP/2017 ARISING OUT OF ITA NO. 987/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 ITO, WARD 3(2), JAIPUR. CUKE VS. SHRI ADITYA SHARMA PROP. M/S RICHA MARBLES, C-702, MAHARAJA APARTMENT, BANI PARK, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ANVPS 5653 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/01/2018 MN?KKS'K.KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12/01/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION THE REVENU E IS SEEKING RECTIFICATION OF MISTAKE IN THE ORDER DATED 30/11/2015 OF THIS TR IBUNAL WHEREBY THE APPEAL OF THE ASSESSEE WAS DISPOSED OFF WITH THE DIRECTION TO THE AO TO DECIDE THE ISSUE OF ADDITION MADE ON ACCOUNT OF UNVERIFIABLE PURCHASES AFRESH AFTER THE JUDGMENT OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF AN UJ KUMAR VARSHNEY AND OTHERS VS. ITO. 2. I HAVE HEARD THE LD. D/R AS WELL AS LD. AR AND C ONSIDERED THE RELEVANT MATERIAL ON RECORD. THE GRIEVANCES OF THE REVENUE IN THIS MISCELLANEOUS APPLICATION IS THAT AS PER THE PROVISION OF SECTION 153(2A) OF THE ACT, THE AO HAS TO COMPLETE THE SET ASIDE ASSESSMENT WITHIN THE TIME LIMIT PROV IDED THEREUNDER AND THEREFORE THE DIRECTION OF THE TRIBUNAL TO ADJUDICATE THE ISSUE, AFTER THE JUDGMENT OF THE HONBLE 2 MA NO. 126/JP/2017. SH. ADITYA SHARMA, JAIPUR. HIGH COURT CANNOT BE COMPLIED WITH BECAUSE OF THE L IMITATIONS PRESCRIBED U/S 153(2A). 2.1 THE LD. AR OF THE ASSESSEE HAS BROUGHT TO THE N OTICE OF THE TRIBUNAL THAT THE AO HAS ALREADY GIVEN EFFECT TO THE IMPUGNED ORDER O F THE TRIBUNAL AND PASSED THE SET ASIDE ASSESSMENT ORDER DATED 29/12/2016 AND THE REFORE THE MISCELLANEOUS PETITION FILED BY THE REVENUE BECOME INFRUCTUOUS. HE HAS FILED A COPY OF THE SET ASIDE ASSESSMENT DATED 29/12/2016. AFTER GOING THRO UGH THE SET ASIDE ASSESSMENT ORDER DATED 29/12/2016, IT IS NOTED THAT THE AO HAS ALREADY PASSED THE ORDER WITHIN THE LIMITATION PROVIDED U/S 153(2A) AND THEREFORE T HE MISCELLANEOUS APPLICATION FILED BY THE REVENUE BECOMES INFRUCTUOUS. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/01/2018. SD/- FOT; IKY JKO (VIJAY PAL RAO) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12/01/2018. POOJA/- VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ITO, WARD 3(2), JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- SHRI ADITYA SHARMA, 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. 6. XKMZ QKBZY@ GUARD FILE [MA NO. 126/JP/2017] VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 3 MA NO. 126/JP/2017. SH. ADITYA SHARMA, JAIPUR.