NARSHINGH LAL KALOTIA, Jaipur V. ITO, Jaipur

MA 138/JPR/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5770 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 10-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT 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 JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M.A. NO. 138/JP/2017 ARISING OUT IF ITA NO. 429/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. LATE SHRI NARSINGH LAL KALOTIA, THROUGH- L/H SMT. ASHA DEVI, W/O DECEASED, RADHA KRISHNA NAGAR, IMLIWALA PHATAK, JAIPUR.. CUKE VS. THE ITO WARD-6(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACMPK 6393 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L JAIN (ADVOCATE) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 02.02.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 02/02/2018. VKNS'K@ ORDER PER SHRI BHAGCHAND, AM THIS MISCELLANEOUS APPLICATION NO. 138/JP/2017 ARI SING OUT OF ITA NO. 429/JP/2014 PERTAINING TO A.Y. 2009-10 IS FILED BY THE ASSESSEE AGAINST THE COMMON ORDER OF TRIBUNAL DATED 28-06-2017 PASSED IN ITA NO . 429/JP/2014. 2. AT THE OUTSET OF HEARING, THE LD. AR OF THE ASSE SSEE REITERATED THE SUBMISSION AS MADE IN THE MISCELLANEOUS APPLICATION. THE CONTE NTS OF THE MISCELLANEOUS APPLICATION ARE REPRODUCED AS UNDER:- TO THE HONBLE MEMBER INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR SUB:- MISCELLANEOUS APPLICATION U/S 254(2) OF IT ACT. 2 MA NO. 138/JP/2017. LATE SHRI NARSINGH LAL KALOTIA. REF. IN THE MATTER OF LATE SHRI NARSINGH LAL KOLOTIA V/ S ITO, WARD-6(2), JAIPUR A.Y. 2009-10 APPEAL NO. 429/JP/2014 HONBLE SIR, THE ASSESSEE RECEIVED COPY OF THE ORDER DATE 18/07 /2017 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH JAI PUR WHICH HAS OMITTED TO GIVE ITS FINDINGS ON THE GROUND WHICH AROSE BEFORE IT. IN PARA 5 PAGE 3 THE HONBLE BENCH HAS REPRODUCED T HE FINDINGS OF CIT(A) IN THE APPEAL NO. 741/BKN/2010-11 DT. 11/12/ 2013 AS UNDER:- I HAVE CONSIDERED THE FACTS OF ..THE ADDITION IS THEREFORE RESTRICTED TO PEAK DEPOSIT OF RS. 2,02,252/-. THE APPELLANT PARTLY SUCCEEDS ON THIS GROUND. .. IN VIEW OF THESE FACTS AND CIRCUMSTANCES, THIS APP EAL IS ALSO PARTLY ALLOWED. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PAR TLY ALLOWED. THE ABOVE ORDER IS NOT SPECIFIC IN RESPECT OF RELIE F ALLOWED BY THE HONBLE BENCH. THE PRESCRIBED FEE RS. 50/- IS PAID ON 20.09.2017. THEREFORE, YOUR HONOUR IS REQUESTED TO CLARIFY REL IEF GRANTED TO THE APPELLATE. 3. AFTER HEARING BOTH THE SIDES AND CONSIDERING THI S FACTUAL ASPECT, WE HELD THAT THERE IS APPARENT MISTAKE IN THE ORDER HENCE, WE RE CALL ORDER DATED 28.06.2017. THE DATE OF HEARING OF APPEAL FIXED ON 21.03.2018. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 02/02/2018 . SD/- SD/- ( FOT; IKY JKO] ) ( HKKXPAN] ) (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL; /JUDICIAL MEMBER YS[KKLNL; /ACCOUNTANT MEMBER JAIPUR DATED:- 02/02/2018. 3 MA NO. 138/JP/2017. LATE SHRI NARSINGH LAL KALOTIA. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- LATE SHRI NARSINGH LAL KALOTIA, J AIPUR. 2. THE RESPONDENT THE ITO, WARD 6(2), JAIPUR. 3. THE CIT 4. THE CIT,(A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 138/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR