Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 9699 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
14-12-2012
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
G
Assessment Year
2003-2004
Appeal Filed On
10-04-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI FRIDAY BENCH BEFORE SHRI A.N. PAHUJA, AM, & SHRI C.M. GARG, J. M. MISC. APPLICATION NO.148/DEL./2012 (IN ITA NO.517/DEL/2011) ASSESSMENT YEAR:2003-04 SHRI SURENDER SINGH DAHIYA, S/O SHRI MANGE RAM DAHIYA, VILLAGE PIPLI, TEHSIL KHAKHODA, DISTT. SONEPAT (HARYANA) V/S . INCOME-TAX OFFICER, WARD NO.3, SONEPAT, DISTRICT SONEPAT (HARYANA). [PAN : AKKPD 2310 A] (APPLICANT) (RESPONDENT) ASSESSEE BY SHRI S.S. PARASHAR, AR REVENUE BY NONE DATE OF HEARING 26-10-2012 DATE OF PRONOUNCEMENT 14-12-2012 O R D E R A.N.PAHUJA:- THIS MISCELLANEOUS. APPLICATION[MA] FILED ON 10.4. 2012 BY THE ASSESSEE AGAINST AN ORDER DATED 30-04-2010 O F THE TRIBUNAL IN ITA.NOS. 515, 516, 518 & 519/DEL./2009 FOR THE A YS 2000-01, 2002-03, 2004-05 & 2005-06 , SEEKS RECTIFICATION OF THE AFOR ESAID ORDER DATED 30.4.2010, REQUESTING INCORPORATION OF THE AY 2003-04 IN THE HEAD NOTE OF THE SAID ORDER. 2. IT IS MENTIONED IN THE MA THAT THOUGH THE ITAT DECIDED ON MERIT THEIR APPEAL NO.517/DEL./2009 FOR THE AY 2003-04 AL ONGWITH OTHER APPEALS FOR THE AYS 2000-01, 2002-03,2004-05 & 2005-06 BY A CON SOLIDATED ORDER DATED 30 TH APRIL, 2010,BEING THE COMMON ISSUE/CONTROVERSY OF AGRICULTURAL INCOME AND THE HOUSEHOLD DRAWINGS BUT DUE TO OVERSIGHT THE APPEAL NO.517/D/2009 WAS LEFT TO BE MENTIONED IN THE HEAD NOTE OF THE APPEALS IN THE BE GINNING OF THE ORDER. THIS MA NO.148/DEL./2012 2 MISTAKE BEING APPARENT AND INADVERTENT ON THE FACE OF THE RECORD DUE TO OVERSIGHT, THE SAME WAS REQUIRED TO BE RECTIFIED. 3. AT THE OUTSET, WE MAY POINT OUT THAT NONE APPEA RED ON BEHALF OF THE REVENUE NOR SUBMITTED ANY REQUEST FOR ADJOURNMENT. CONSIDERING THE NATURE OF ISSUE, THE BENCH PROCEEDED TO DISPOSE OF THE MA AFT ER HEARING THE LD. AR. 4. THE LD. AR ON BEHALF OF THE ASSESSEE WHILE CARR YING US THROUGH ORDER DATED 30 TH APRIL, 2010 OF THE ITAT IN I.T.A. NOS.515, 516, 51 8 & 519/DEL./2009 FOR THE AYS 2000-01, 2002-03, 2004-05 & 2005-06 CONTENDED THAT IN PARA 8 OF THE IMPUGNED ORDER, ISSUE RELATING TO AGRICULTURAL INCOME OF ` `1,90,500/- ,TREATED AS INCOME FROM OTHER SOURCES A ND ADDITION OF ` ` 1,27,981/- ON ACCOUNT OF LOW HOUSEHOLD WITHDRAWALS IN THE AY 2 003-04 ARE MENTIONED AND THEREFORE, THE ITAT HAVING EXAMINED THE ISSUE AND R ECORDED THEIR COMMON FINDINGS IN PARA 4 AND 9 OF THE IMPUGNED ORDER, IN OTHER WORDS THE MATTER HAVING BEEN HEARD, MISTAKE POINTED OUT IN THEIR MISCELLANE OUS APPLICATION NEED TO BE RECTIFIED. TO A QUERY BY THE BENCH, THE LD. AR WAS INVITED TO EXAMINE THE ORDERSHEET ENTRY DATED 17.3.2010 AND 9 TH DECEMBER, 2010 IN I.T.A. NO.517/DEL./2009 ALONG WITH ORDERSHEET ENTRY DATED 9 TH DECEMBER, 2010 IN I.T.A. NO.338/DEL/09 IN REVENUE APPEAL. DESPITE HAVING EXA MINED THE ORDERSHEET ENTRIES, THE LD. AR PERSISTED IN CONTENDING THAT TH EIR APPEAL FOR THE AY 2003-04 HAVING BEEN HEARD, MISTAKE MENTIONED IN MISCELLANEO US APPLICATION SHOULD BE RECTIFIED. 5. WE HAVE HEARD THE LD. AR AND GONE THROUGH THE F ACTS OF THE CASE AS ALSO THE RELEVANT RECORDS. WE FIND THAT AT THE TIME OF HEARING OF APPEALS FOR THE AYS 2000-01, 2002-03,2004-05 & 2005-06 ON 17.3. 2010, IT APPEARS TO HAVE BEEN BROUGHT TO THE NOTICE OF THE BENCH THAT REVEN UE APPEAL IN I.T.A. NO.338/DEL./2009 WAS PENDING. ACCORDINGLY, THE BEN CH RECORDED THE FOLLOWING ENTRY ON 17.3.2010 IN THE FOLDER CONTAINING ASSESSE ES APPEAL IN I.T.A. NO.517/DEL./09FOR THE AY 2003-04:- MA NO.148/DEL./2012 3 17.03.2010: HEARING ADJOURNED TO 22.04.2010 AT THE REQUEST OF ASSESSEES COUNSEL AND I.T.A. NOS.515, 516, 518 AND 519 HEARD TODAY. BOTH THE PARTIES INFORMED IN THE OPEN COURT . 09-12-2010: PL SEE I.T.A. NO.338/D/2009. 5.1 IN THE ORDERSHEET IN ITA NO. 338/DEL./2009, THE ASSISTANT REGISTRAR RECORDED THE FOLLOWING ENTRY ON 9.12.2010 HEARING ADJOURNED AS BENCH NOT FUNCTIONING 5.2 THEREAFTER BOTH THESE APPEALS WERE FIXED FOR H EARING ON 14.04.2011, 15.5.2011, 7 TH SEPTEMBER, 2011, 17 TH JANUARY, 2012, 8 TH MAY, 2012 AND 12 TH SEPTEMBER, 2012 AND THE HEARING IS NOW SLATED FOR 24 TH JANUARY, 2013. ON 12 TH SEPTEMBER, 2012, THE BENCH RECORDED THE FOLLOWING ENTRY IN THE ORDERSHEET IN I.T.A. NO.338/DEL./2009: PRESENT FOR THE ASSESSEE ;SH.S.S.PRASHAR,ADV.. PRESENT FOR THE REVENUE:DR. PRABHA KANT,SR. DR HEARING ADJD. TO 24.1.2013 ALONG WITH ITA NO. 517/D /09.PARTIES INFORMED. 5.3 DESPITE BEING AWARE THAT BOTH THE ASSESSEES AS WELL REVENUE APPEAL FOR THE AY 2003-04 ARE NOW SCHEDULED FOR HEA RING ON 24.1.2013, THE LD. AR VEHEMENTLY CONTENDED THAT MISTAKE POINTED OUT IN MA BE RECTIFIED. AS IS APPARENT FROM THE AFORESAID RECORD OF PROCEEDINGS I N THE TWO APPEALS, CLAIM OF THE LD. AR IS NOT ONLY MISCONCEIVED BUT VEXATIOUS A LSO. IN FACT, THE ITAT IN THEIR AFORESAID COMMON ORDER DATED 30.4.2010 IN I.T.A. NO S.515, 516, 518 AND 519/DEL./2009 FOR THE AYS 2000-01, 2002-03,2004-05 & 2005-06 DID NOT MAKE EVEN A WHISPER ON THE ISSUE RAISED BY THE ASSESSEE IN THEIR APPEAL FOR THE AY 2003-04 IN GROUND NOS.1 AND 2 RELATING TO ADDITION OF ` `5,60,117/- NOR THE ASSESSEE IN HIS MA RAISED ANY SUCH ISSUE ABOUT THIS CLAIM. APPARENTLY, THE ITAT DID NOT ADJUDICATE THE ISSUES RAISED IN THIS APPEAL OF THE ASSESSEE FOR THE AY MA NO.148/DEL./2012 4 2003-04 IN THEIR ORDER DATED 30.4.2010 . MOREOVER, WHEN APPEAL OF THE REVENUE FOR THE SAME ASSESSMENT YEAR WAS PENDING, IN TERMS OF DECISION OF HONBLE SUPREME COURT IN CST VS. VIJAI INT. UDHYOG,152 ITR 111(SC) AND DECISION OF HONBLE PUNJAB & HARYANA HIGH COURT IN CIT VS. BALW ANT SINGH ARORA (1989) 180 ITR 400 (P&H)., CROSS APPEALS HAVE TO BE HEARD SIM ULTANEOUSLY. IN VIEW OF THE FOREGOING, PLEA OF THE ASSESSEE THAT A MISTAKE REQU IRING RECTIFICATION HAS CREPT IN THE AFORESAID ORDER DATED 30 TH APRIL, 2010 IS BASELESS AND DEVOID OF MERIT. 6. IN RESULT, MISCELLANEOUS APPLICATION IS REJECTE D. SD/- SD/- (C.M. GARG) (A.N. PAHUJA) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) NS COPY OF THE ORDER FORWARDED TO :- 1. ASSESSEE 2. INCOME-TAX OFFICER,WARD NO.3, SONEPAT,DISTRICT S ONEPAT 3. CIT CONCERNED. 4. CIT(A)- ROHTAK. 5 DR, ITAT,FRIDAY BENCH, NEW DELHI 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, DELHI ORDER PRONOUNCED IN OPEN COURT
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