M/s. TPD Finance Limited, MUMBAI V. D/ACIT, Central Circle, UDAIPUR

MA 16/JODH/2010

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1663 (ITAT-JODHPUR)
• Duration Of Justice: 4 year(s) 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-11-2013
• Assessment Year: misc
• Appeal Filed On: 06-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR DEEPAK SEHGAL
• Assessee Lawyers: B L OSTW AL
• Section: 142(1)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER MA NO.16/JU/2010 (ARISING OUT OF ITSSA NO. 11/JU/2005) ASSESSMENT YEARS : 1990-91 TO 1999-2000 M/S. TPD FINANCE LTD., VS. DY./ASSTT. CIT, AMET, DIST. RAJSAMAND (RAJASTHAN) CENT. CIRCLE-. 1, UDAIPUR (RAJASTHAN). (APPLICANT) (RESPONDENT) PAN: T-1/ACIT/CENT.1/UDR. APPLICANT BY : SHRI B.L. OSTW AL DEPARTMENT BY : DR. DEEPAK SEHGAL - D.R. DATE OF HEARING : 27-11-2013 DATE OF PRONOUNCEMENT : 17-02-2014 O R D E R PER HARI OM MARATHA, J.M. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E APPLICANT/ APPELLANT/ASSESSEE IN RELATION TO THE TRIBUNALS OR DER DATED 29/01/2009 PASSED IN ITSSA NOS. 11 & 12/JU/2005, FOR THE BLOCK PERIOD CO MPRISING OF ASSESSMENT YEARS 1990-91 TO 1999-2000 AND UPTO 7/4/1999. 2 2 IT HAS BEEN PLEADED IN THIS APPLICATION THAT A MI STAKE APPARENT ON RECORD HAS CREPT IN THE TRIBUNALS ORDER (SUPRA) AS THE GR OUNDS RAISED BY WAY OF ADDITIONAL GROUNDS OF APPEAL HAVE NOT BEEN DECIDED AT ALL. THEREFORE, IN VIEW OF THE ABOVE FACTS IT HAS BEEN PLEADED THAT NON-ADJUDI CATION OF THE GROUNDS OF APPEAL RAISED AMOUNTS TO A MISTAKE APPARENT ON RECO RD AND THE ORDER OF THE TRIBUNAL IS LIABLE TO BE RECALLED FOR DISPOSAL OF T HOSE GROUNDS. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND HAVE GONE TH ROUGH THE ENTIRE MATERIAL ON RECORD VIS-A-VIA THE TRIBUNALS ORDER. FROM PER USAL OF THE TRIBUNALS ORDER, IT IS NOTICED THAT THE ASSESSEE HAD RAISED 03 ADDITIONAL GROUNDS WHICH ARE EXTRACTED AND INCORPORATED IN THE BODY OF THE ORDER IN PARA 3 AT PAGE 2 THEREOF. HOWEVER, IT IS NOTICED FROM THE ORDER ITSELF, IN PARA 12 AT PAGE 8, THE TRIBUNAL HAS RESTORED THE ENTIRE MATTER (APPEAL INCLUDING THE ADDITIONAL GROUNDS RAISED) AFTER SETTING ASIDE THE ASSESSMENT ORDER TO THE FILE OF THE ASSES SING OFFICER. THEREFORE, IN OUR CONSIDERED OPINION, NO MISTAKE APPARENT FROM THE RE CORD HAS CREPT INTO THE TRIBUNALS ORDER. THE ASSESSEE IS AT LIBERTY TO TA KE AS MANY AS GROUNDS AS IT WISHES TO AFTER SETTING-ASIDE ORDER IS FRAMED AND T HE MATTER TRAVELS BEFORE THE APPELLATE AUTHORITIES. THEREFORE, WE DO NOT FIND A NY MISTAKE APPARENT FROM THE RECORD IN NOT DECIDING THE GROUNDS MENTIONED IN THE APPLICATION BECAUSE ONE OF THE LEGAL ISSUES REGARDING SERVICE OF NOTICE ISSUED UNDER SECTION 142(1) AND 143 OF THE I.T. ACT, 1961 HAS ALREADY BEEN DECIDED AND ON THAT BASIS, THE ASSESSMENT 3 ORDER HAS BEEN SET ASIDE. THE TRIBUNAL DID NOT WISH TO DECIDE OTHER GROUNDS IN THAT EVENTUALITY. THUS, IT IS NOT A CASE, SIMPLICI TER, OF NOT, DECIDING OF A GROUND RAISED, AS IT HAS BEEN MADE TO LOOK-LIKE. 4. ACCORDINGLY, WE DO NOT FIND ANY RECTIFIABLE MIST AKE IN THE TRIBUNALS ORDER AND THEREFORE, THIS PETITION STANDS DISMISSED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17-0 2-2014.) SD/- SD/- (N.K. SAINI) (HARI OM MARATHA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 TH JANUARY, 2014 VR/- COPY TO:- 1.THE APPELLANT 2. THE RESPONDENT 3. THE LD. CIT 4. THE LD. CIT(A) 5. THE DR 6. THE GUARD FILE ASSISTANT REGISTRAR ITAT, JODHPUR