ASSISTANT COMMISSIONER OF INCOME TAX, WARD-6-1, Jaipur V. SANJAY MANGAL, Jaipur

MA 126/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3740 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 26-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MEHLA JCIT DHK

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 JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 126/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 278/JP/2017 & C.O. NO. 12/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. THE ACIT, WARD 6(1), JAIPUR. CUKE VS. SHRI SANJAY MANGAL, B-5, GOVIND NAGAR, RAJA PARK, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABCPM 5382 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VINOD GUPTA JKTLO DH VKSJ LS@ REVENUE BY : SHRI A.K. MEHLA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08.03.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08/03/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS MISCELLANEOUS APPLICATION BY THE REVENUE IS FI LED SEEKING RECTIFICATION IN THE ORDER DATED 18 TH APRIL, 2018 WHEREBY THE TRIBUNAL DECIDED THREE APP EALS OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE IN RES PECT OF THREE CONNECTED ASSESSEES FOR THE ASSESSMENT YEAR 2011-12. 2. WE HAVE HEARD THE LD. D/R AS WELL AS THE LD. A/R AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE LD. D/R HAS POINTED OUT TH AT THE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER HAS NOT ADJUDICATED GROUND NO. (II) OF THE REVENUES APPEAL IN ITA NO. 278/JP/2017. THE LD. A/R OF THE ASSESSEE HAS NO T DISPUTED THE FACT THAT THE GROUND NO. (II) OF THE REVENUES APPEAL IN ITA NO. 278/JP/2017 WAS NOT ADJUDICATED BY THE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER. 2 MA NO. 126/JP/2018 SHRI SANJAY MANGA, JAIPUR. 3. AT THE OUTSET, WE NOTE THAT THE TRIBUNAL HAS DIS POSED OFF THREE SETS OF APPEAL OF THE REVENUE AND EQUAL NUMBER OF CROSS OBJECTIONS OF THE ASSESSEE BY A COMPOSITE ORDER DATED 18.04.2018. THE TRIBUNAL CONSIDERED TH E GROUNDS RAISED IN THE APPEAL AS COMMON GROUNDS AND, THEREFORE, THE GROUNDS IN TH E ITA NO. 276/JP/2017 WERE TAKEN FOR THE PURPOSE OF DISPOSING OFF THE COMMON I SSUES. HOWEVER, IN ITA NO. 278/JP/2017 THERE WAS ANOTHER GROUND IN GROUND NO. (II) WHICH READS AS UNDER :- WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CAS E LD. CIT (A) WAS JUSTIFIED IN TREATING INCOME FROM OTHER SOURCES OF RS. 24,000/- AS AGRICULTURE INCOME. THEREFORE, THERE IS APPARENT MISTAKE IN THE IMPUGNE D ORDER FOR NON ADJUDICATION OF THE GROUND NO. (II) OF APPEAL IN ITA NO. 278/JP/201 7. ACCORDINGLY, WE RECALL THE IMPUGNED ORDER FOR LIMITED PURPOSE OF HEARING AND A DJUDICATION OF GROUND NO. (II) IN ITA NO. 278/JP/2017 FILED BY THE REVENUE. WITH THE CONSENT OF BOTH THE PARTIES, THE APPEAL OF THE REVENUE IN ITA NO. 278/JP/2017 IS DIR ECTED TO BE FIXED FOR HEARING AND DISPOSAL OF GROUND NO. (II) ON 19 TH MARCH, 2019. SINCE THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED DOWN BY BOTH THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISS UED IN THIS REGARD. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 08/03 /2019. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 08/03/2019. 3 MA NO. 126/JP/2018 SHRI SANJAY MANGA, JAIPUR. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ACIT WARD 6(1), JAIPUR. 2. THE RESPONDENT SHRI SANJAY MANGAL, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 126/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 MA NO. 126/JP/2018 SHRI SANJAY MANGA, JAIPUR.