The Assistant Commr. of Income Tax, Junagadh Circle, JUNAGADH V. Shri Pragjibhai Gokaldas Nathwani, Mangrol

MA 16/RJT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1204 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 02-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Assessee Lawyers: MJ RANPURA
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 16/RJT/2018 WITH ITA NO. 543/RJT/2015 (ASSESSMENT YEAR: 2011-12) DY. COMMISSIONER OF INCOME-TAX CIRCLE, JUNAGADH V/S SHRI PRAGJIBHAI GOKALBHAI NATHWANI PROP. OF MANGROL OIL MILL, TOWER ROAD, MANGROL (APPELLANT) (RESPONDENT) PAN: AAYPN4310N APPELLANT BY : SHRI S. S. RATHI, SR. D.R. RESPONDENT BY : SHRI M.J. RANPURA, A.R. ( )/ ORDER DATE OF HEARING : 29 -06-2021 DATE OF PRONOUNCEMENT : 08-07-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE. IN THIS APPLICATION, REVENUE HAS STATED THAT FOLLOWING GROUNDS WERE TAKEN BY THE REVENUE: M.A. NO. 16/RJT/2018 . A.Y. 2011-12 2 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A,) HAS ERRED IN DELETING THE DISALLOWANCE OF RS.2,50,669/- MADE-TO PERSON SPECIFIED U/S 40A(2)(B) 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN RESTRICTING THE DISALLOWANCE OF KHARAJAT EXPENSE TO 3% OF THE TOTAL KHARAJAT EXPENSES WHICH IS RS.1,59,630/- AND GRANTED RELIEF TO THE ASSESSEE OF 7% I.E. RS.3,72,471/-. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE DISALLOWANCE OF RS.58,83,84L/- ON ACCOUNT OF SHORTAGE OF GROUNDNUT OIL AND THAT OF RS.17,72.242/- ON ACCOUNT OF SHORTAGE OF COTTON SEEDS OIL. 4. ANY OTHER GROUND THAT THE REVENUE MAY RAISE BEFORE OR DURING THE PROCEEDING BEFORE THE HON'BLE I.T.A.T. 5. ON THE FACTS OF THE CASE AND IN LAW, THE LD. CIT(A) OUGHT TO HAVE UPHELD THE ORDER OF THE A.O. 6. IT IS, THEREFORE, PRAYED THAT THE ORDER OF THE CIT(A) MAY BE SET ASIDE AND THAT OF THE A.O. BE RESTORED TO THE ABOVE EXTENT. 2. OUT OF WHICH GROUND NO. 1 REGARDING DELETING THE DISALLOWANCE OF RS. 2,50,669/- MADE TO PERSON SPECIFIED U/S. 40A(2)(B) HAS NOT BEEN ADJUDICATED BY THE TRIBUNAL. 3. AFTER GOING THROUGH THE TRIBUNAL ORDER DATED 12/07/2017, WE FIND THAT THERE IS AN APPARENT ERROR IN THE SAID ORDER AND GROUND RELATING TO DISALLOWANCE OF RS. 2,50,669/- INADVERTENTLY NOT ADJUDICATED BY THE TRIBUNAL. THEREFORE, WE RECALL THAT ORDER TO THE EXTENT OF NON-ADJUDICATING THE ABOVE SAID GROUND. 4. IN THE RESULT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE IS ALLOWED. M.A. NO. 16/RJT/2018 . A.Y. 2011-12 3 5. WITH THE CONSENT OF BOTH THE PARTIES, WE ARE TAKING UP ITA NO. 543/RJT/2015. SO, IN THIS APPEAL, WE REQUIRE TO ADJUDICATE GROUND RELATING TO DISALLOWANCE OF RS. 2,50,669/- AS THIS APPEAL HAS BEEN FILED BY THE REVENUE AND SAME IS COVERED BY THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08/08/2019. 6. IN VIEW OF THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08/08/2019, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 08 - 07- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 08/07/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,RAJKOT