Shri Anil Agrawal, Bhopal V. The A.C.I.T., Bhopal

MA 14/IND/2010

• Counselvise Citation: [2010] 111 COUNSELVISE.COM (IT) 0283 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE 1 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL, BHOPAL. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : - M.A.NO.14/IND/2010 (ARISING OUT OF I.T(SS).A.NO.76/IND/2005) BLOCK PERIOD : 1.4.1996 TO 22.10.2002 SHRI ANIL KUMAR AGRAWAL, BHOPAL. A.C.I.T., VS 1(1), BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI ANIL KHABYA, C. A. RESPONDENT BY : SMT. APARNA KARAN, CIT DR DATE OF HEARING : 28.05.2010 O R D E R PER V.K. GUPTA, A.M. THROUGH THIS MISC. APPLICATION, THE ASSESSEE IS SEE KING RECALL OF ORDER OF THE TRIBUNAL IN I.T(SS).A.NO. 76/IND/2005 AS GROUND NO.2 THEREOF HAD NOT BEEN DECIDED BY THE TRIBUNAL ON MER ITS. THE LEARNED COUNSEL SUBMITTED THAT THERE WAS A REVENUES APPEA L ALSO FOR THIS YEAR IN I.T.A.NO. 56/IND/2005 AND BOTH THE APPEALS WERE DIS MISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 28.2.2008. THE REVENU ES APPEAL ON THIS ISSUE WAS DISMISSED BY THE TRIBUNAL AFTER NOTING TH E FACTS OF JEWELLERY FOUND, SURRENDERED BY THE ASSESSEE AS WELL AS RELEV ANT CIRCULAR OF THE PAGE 2 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL, BHOPAL. C.B.D.T. AND DREW OUR ATTENTION TO PARA 30 TO 32 AT PAGE 15 TO 17 OF THE SAID ORDER AND ALSO DREW OUR ATTENTION TO PARA 55 & 56 AT PAGE 26 OF THE ORDER, WHEREIN THE TRIBUNAL HAD DISMISSED THE ASSES SEES APPEAL IN REGARD TO FOR PART DISALLOWANCE SUSTAINED BY THE LD. CIT( A) MERELY STATING THAT SINCE THE ISSUE HAD ALREADY BEEN DECIDED WHILE DEAL ING WITH GROUND NO.2 OF THE REVENUES APPEAL. THE LEARNED COUNSEL FOCUSE D ON THESE OBSERVATIONS OF THE TRIBUNAL AND CONTENDED THAT THE ISSUE HAD NOT BEEN CONSIDERED IN ITS ENTIRETY HAVING REGARD TO THE DIS CLOSURE MADE BY THE ASSESSEE OUT OF JEWELLERY FOUND, SEIZED AND SURREND ERED REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION. HOWEVER, ON PERUSAL OF THE ORDER OF THE TRIBUNAL, WE FIND THAT THE TRIBUNAL WH ILE DISPOSING OF REVENUES APPEAL HAS DEALT WITH THE ISSUE IN DETAIL AND HAS FOLLOWED THE RATIO THEREOF WHILE DISMISSING THE APPEAL OF THE AS SESSEE, BUT THAT DOES NOT MEAN THAT THE ISSUE HAS NOT BEEN CONSIDERED BY THE TRIBUNAL AND THE ISSUE HAS NOT BEEN DECIDED ON MERITS AS HAS BETWEEN CONTE NDED BY THE LEARNED COUNSEL FOR THE ASSESSEE. IN OUR OPINION, IN SUM AN D SUBSTANCE, THE ASSESSEE IS SEEKING THE REVIEW OF THE ORDER OF THE TRIBUNAL, WHICH IS NOT PERMISSIBLE. HENCE, WE FIND NO MERIT IN THIS MISC. APPLICATION OF THE ASSESSEE. THE SAME IS, THEREFORE, DISMISSED. 2. IN THE RESULT, THE MISC. APPLICATION IS DISMISSE D. PAGE 3 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL, BHOPAL. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 28 TH MAY, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH MAY, 2010. CPU* 315