DCIT, Jaipur V. M/S BHURAMAL RAJMAL SURANA(MFRS.), Jaipur

MA 143/JPR/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5443 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 23-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: ANIL KAUSHIK CA DHK
• Keywords: Principle of natural justice

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ M.A NO. 143/JP/2016 (ARISING OUT OF ITA NOS. 409 & 499/JP/201 AND 407 & 626/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2007-08 & 08-09. THE DY. COMMISSIONER OF INCOME - TAX, CIRLE-2, JAIPUR. CUKE VS. M/S. BHURAMAL RAJMAL SURANA (MFRS.), LAL KATLA, JOHARI BAZAR, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AABFB 0612 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ANIL KAUSHIK (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17.02.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 21.02.2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE SEEKING RECTIFICATION OF THE TRIBUNALS ORDER DATED 09.10.2015 IN ITA NO. 4 09 & 499/JP/201 AND 407 & 626/JP/2012). 2. THE LD. D/R SUBMITTED THAT THERE IS A APPARENT M ISTAKE IN THE ORDER TRIBUNAL IN MENTIONING THAT WE FIND MERIT IN THE PROPOSAL OF BOTH THE PARTIES. ACCORDINGLY, WE ARE INCLINED TO SET ASIDE THE ISSUE RAISED IN TH E CROSS APPEAL FOR THE ASSESSMENT YEAR 2007-08 AND RESTORE THE MATTERS TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH AFTER THE JUDGMENT OF HONBLE RAJASTHAN HIGH COURT, IN THE CASE OF ANUJ KUMAR VARSHNEY & OTHERS VS. ITO (SUPRA) IS DELIVERED, AFT ER GIVING ADEQUATE OPPORTUNITY OF 2 MA NO. 143/JP/2016 BHURAMAL RAJMAL SURANA (MFRS.) BEING HEARD TO THE PARTIES. THE LD. D/R SUBMITTED THAT THE DEPARTMENT HAS NOT GIVEN ANY AGREEMENT/CONSENT WITH REGARD TO RESTORE THE MATTER TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH AFTER THE JUDGMENT OF HON BLE RAJASTHAN HIGH COURT IN THE CASE OF ANUJ KUMAR VARSHNEY IS DELIVERED. HE, THER EFORE, REQUESTED TO RECTIFY THE MISTAKE APPARENT ON RECORD. 3. ON THE CONTRARY, THE LD. COUNSEL FOR THE ASSESSE E SUPPORTED THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE SUBMISSIONS OF THE B OTH THE PARTIES, IN THE INTEREST OF NATURAL JUSTICE, WE HEREBY RECALL OUR ORDER DATED 0 9.10.2015 IN THE ABOVE CAPTIONED APPEALS AND DIRECT THE REGISTRY TO FIX THE APPEAL F OR HEARING ON 10/03/2017. 5. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 21/02/20 17. SD/- SD/- FOE FLAG ;KNO ( DQY HKKJR ) (VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 21/02/2017 D/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE DCIT, CIRCLE-2, JAIPUR 2. THE RESPONDENT- M/S. BHURAMAL RAJMAL SURANA (MF RS.),JAIPUR. 3. THE CIT, 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 143/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 MA NO. 143/JP/2016 BHURAMAL RAJMAL SURANA (MFRS.)