CIT, Alwar V. SUSHMA BANSAL, BHARATPUR

MA 14/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3034 (ITAT-JAIPUR)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJENDRA AGARWAL CA DH FRFFK
• Section: 143(3); 263

Judgement Text

,E-,-LA-14@TSIH@14&JHERH LQ'KEK CALY] HKJRIQJ A VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YSCL; DS LE{K (BEFORE SHRI R.P. TOLANI AND SHRI T.R.MEENA) M.A. NO.14/JP/2014 (A/O ITA NO.445/JP/13) ASSESSMENT YEAR : 2007-08 PAN : ACOPB 3831C THE COMMISSIONER OF INCOME TAX, VS. SMT.SUSHMA BA NSAL, ALWAR. BHARATPUR. VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FOHKKX DH VKSJ LS@ DEPARTMENT BY : SMT.NEENA ZEPH (JCIT) FU/KKZFJRH DH VKSJ LS@ ASSESSEE BY : SH.RAJENDRA AGARWAL, (CA) LQUOKBZ DH FRFFK@ DATE OF HEARING : 10.04.2015 ?KKS'K.KK DH FRFFK@ DATE OF PRONOUNCEMTNT: 10.04.2015 VKNS'K ORDER PER T.R.MEENA, AM :- THE REVENUE AS FILED M.A. AGAINST THE ITAT ORDER IN ITA NO.445/JP/13 FOR A.Y.2008-09 ORDER DATED 26.02.2014 ON 10.06.2014 ST ATING AS UNDER :- 5. THAT THE APPEAL SO FILED BY THE ASSESSEE WAS DE CIDED BY HONBLE ITAT, JAIPUR BENCH, JAIPUR IN FAVOUR OF THE APPELLANT VIDE ITA NO.445/JP/2013 DATED 26.02.2014. HONBLE ITAT HAS ALLOWED THE ASSESSEE APPEAL ON THE GROUND THAT THE ASSESSEE HAS FURNISHED ,E-,-LA-14@TSIH@14&JHERH LQ'KEK CALY] HKJRIQJ A - 2 - THE REQUIRE DETAILS REGARDING FREIGHT EXPENSES DURI NG THE COURSE OF ASSESSMENT PROCEEDINGS BEFORE THE AO WHEREIN BILL N O., DATE OF PAYMENT, VEHICLE NO. AND AMOUNT HAS BEEN MENTIONED. THE ASSESSMENT ORDER PASSED BY THE AO COULD NOT BE SUBJ ECT TO REVISION U/S 263 OF THE ACT, ON THE ISSUE, ON WHICH THE AO H AD APPLIED HIS MIND AND ACCEPTED THE CLAIM AFTER PROPER VERIFICATI ON. 6. THAT IN PARA 8 OF THE ORDER IT HAS BEEN OBSERVED BY THE HONBLE ITAT THAT THE DETAILS FURNISHED BY THE ASS ESSEE BEFORE THE ASSESSING OFFICER ARE PLACED AT PAGE NOS. 5 TO 15 O F THE ASSESSEES PAPER BOOK, WHEREIN BILL NO. DATE OF PAYMENT, VEHIC LE NO. AND THE AMOUNT HAS BEEN MENTIONED. WHEREAS, AS PER THE FACTS OF THE CASE, IT IS SUBMI TTED THAT THE ASSESSEE HAS NOT FURNISHED THE REQUISITE DETAILS I. E. PARTY WISE DETAILS OF FREIGHT PAYMENT, NAME OF THE PERSONS/PAR TIES AND COMPLETE ADDRESS TO WHOM PAYMENT OF FREIGHT WAS MAD E AND THEIR CONFIRMATIONS AND TRUCK NUMBER ETC, WHICH WERE REQU IRED FOR VERIFICATION/EXAMINATION AND FURTHER ASCERTAINING T HE PARTY-WISE FREIGHT PAYMENT AND LIABILITY IN VIEW OF THE PROVIS IONS OF SECTION 40(A)(IA) OF THE I.T.ACT, 1961, BEFORE THE AO IN TH E COURSE OF ASSESSMENT PROCEEDINGS. WHEREAS, IN CONTRARY THERE TO, THE A/R HAS WRONGLY CLAIMED BEFORE THE HONBLE ITAT TO HAVE TH E DETAILS SUBMITTED AND GOT THE BOOKS OF ACCOUNTS VERIFIED BY THE AO. THUS, IT APPEARS THAT THE A/R OF THE ASSESSEE HAS MISLED THE FACTS AND WRONGLY SUBMITTED SUBMITTED BEFORE THE HO NBLE ITAT THAT THE ASSESSEE HAS FILED DETAILS OF BILL NO., DA TE OF PAYMENT, VEHICLE NO. AND AMOUNT BEFORE THE COMPLETION OF ASS ESSMENT ON 15.12.2010, WHEREAS IT WAS FILED ON 05.12.2011 (COP Y ENCLOSED) AFTER THE COMPLETION OF THE ASSESSMENT U/S 143(3) O N 15.10.2010. 7. THAT AS PER THE FACTS OF THE CASE, AS SUBMITTED ABOVE, AN ERROR HAS CREPT IN THE ORDER OF HONBLE ITAT IN PARA 8, W HERE IT HAS BEEN HELD THAT THE ASSESSMENT ORDER PASSED BY THE AO CO ULD NOT BE SUBJECT TO REVISION UNDER SECTION 263 OF THE ACT, O N THE ISSUE, ON WHICH, THE ASSESSING OFFICER HAD APPLIED HIS MIND A ND ACCEPTED THE CLAIM AFTER PROPER VERIFICATION. ,E-,-LA-14@TSIH@14&JHERH LQ'KEK CALY] HKJRIQJ A - 3 - 2. THE LD. CIT, ALWAR REQUESTED THEREFORE IT IS A A PPARENT MISTAKE IN THE ORDER OF THE HONBLE ITAT. 3. THE LD.A.R. SH.RAJENDRA AGARWAL, C.A. ARGUED THA T DETAILS MENTIONED BY THE HONBLE ITAT AT PAGE 4 IN PARAGRAPH NO. 4 THAT THE ASSESSEE HAS FILED THE DETAIL OF BILL & VOUCHER IN REQUEST TO THE FREIGHT EXPENSE S OF RS.68,98,630/- DURING THE COURSE OF HEARING BEFORE THE AO VIDE LETTER DATED 1 5.10.2010 WHICH HAS BEEN CONSIDERED BY THE A.O. & HONBLE ITAT AS CONSIDERED THESE EVIDENCES AT THE TIME OF DELIVERING THE DECISION IN CASE OF ASSESSEE ON S ET-ASIDING THE ORDER OF THE LD.CIT, ALWAR U/S 263 OF THE IT ACT. THEREFORE THER E IS NO APPARENT MISTAKE TO RECTIFY THE HONBLE ITATS ORDER DATED 26.02.2014 I N CASE OF ASSESSEE. THUS HE REQUESTED TO DISMISS THE M.A. PETITION OF REVENUE. 4. WE HAVE HEARD THE RIVAL SUBMISSION OF BOTH THE P ARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND FAVOUR OF TH E ASSESSEE ON THIS ISSUE THAT ASSESSEE HAD FURNISHED THE DETAILS OF FREIGHT EXPEN SES BEFORE THE A.O. THEREFORE THERE IS NO APPARENT MISTAKE IN THE ORDER OF THIS B ENCH AT 26.02.2014 FOR A.Y. 2008-09. ,E-,-LA-14@TSIH@14&JHERH LQ'KEK CALY] HKJRIQJ A - 4 - 5. ACCORDINGLY WE DISMISSED THE M.A. PETITION FILED BY THE REVENUE. ORDER PRONOUNCED IN OPEN COURT ON 10.04.2015. SD/- SD/- (R.P.TOLANI) (T.R.MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER T;IQJ@ JAIPUR, FNUKAD@ DATE : 10/04/2015 *BASANT* VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO :- 1- VK;DJ VK;QDR] VYOJ@ THE CIT, ALWAR. 2- JHERH LQ'KEK CALY] HKJRIQJ@ SMT.SUSHMA BANSAL, BHARATPUR. 3- FOHKKXH; IZFRFUF/K] T;IQJ@ THE D.R. ITAT, JAIPUR 4- XKMZ QKBZY@ THE GUARD FILE (IN M.A. NO.14/JP/2014) VKNS'KKUQLKJ BY ORDER LGK;D IATHDKJ@ ASSISTANT REGISTRAR