Shri Ketankumar Jashwantbhai Patel, Mehsana V. The Income Tax Officer, Ward-2, Patan

MA 196/AHD/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2759 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 03-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA
• Assessee Lawyers: S V AGARWAL
• Keywords: Tangible material

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION NO. 196/AHD/2018-AY 2006- 07 ( IN I.T.A. NO. 10/AHD/2015-AY 2006-07 ) KETANKUMAR JASHWANTHBHAI PATEL SHREE RANG PARK DHANJI NAGAR UNJHA, DIST.MEHSANA-384001 / VS. INCOME TAX OFFICER WARD-2 PATAN 384 265 / / PAN/GIR NO. : APJPP 9254 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. V. AGARWAL, A.R. / RESPONDENT BY : SHRI RAJESH MEENA, SR. D.R. / DATE OF HEARING 02/11/2018 !'# / DATE OF PRONOUNCEMENT 05/11/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D AT THE INSTANCE OF ASSESSEE SEEKING RECTIFICATION OF THE O RDER OF THE TRIBUNAL IN ITA NO. 10/AHD/2015, ORDER DATED 21.11. 2017 PASSED BY THE TRIBUNAL UNDER S.254(2) OF THE INCOME TAX ACT, 1961; (THE ACT). M.A. NO. 196/AHD/18 [KETANKUMAR J. PATEL VS. ITO] A.Y. 2006-07 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED THAT THE ADDITION TOWARDS CASH D EPOSITS IN THE JOINT BANK ACCOUNT HAVE BEEN TREATED AS UNEXPLAINED IN THE HANDS OF THE ASSESSEE IN ENTIRETY. IN THIS REGARD, THE LEAR NED AR POINTED OUT THAT THE JOINT BANK ACCOUNT IS HELD ALONGWITH OTHER JOINT OWNERS AND THEREFORE, THE TRIBUNAL COMMITTED ERROR IN UPHOLDIN G THE ACTION OF THE LOWER AUTHORITIES FOR TAXABILITY OF INCOME IN T HE HANDS OF THE ASSESSEE IN ITS ENTIRETY INSTEAD OF ON PROPORTIONAT E BASIS. 3. A PERUSAL OF THE ORDER OF THE ITAT, IT IS NOTICE D THAT THIS ASPECT WAS UNDER CONSIDERATION AT THE TIME OF ORIGI NAL HEARING. HOWEVER, IT WAS NOWHERE POINTED OUT ON BEHALF OF TH E ASSESSEE FOR SPLITTING OF DEPOSITS BETWEEN ASSESSEE AND OTHER JO INT HOLDERS ON SOME PROPORTIONATE BASIS. THIS PLEA WAS NEVER TAKE N AT ANY STAGE. NEEDLESS TO SAY, DESPITE THE ACCOUNT BEING JOINT AC COUNT, IT IS QUITE PLAUSIBLE THAT ONLY ASSESSEE HAS DEPOSITED THE ENTI RE MONEY. THE ISSUE IS ESSENTIALLY FACTUAL IN NATURE WHICH REQUIR ES CORROBORATION BY TANGIBLE MATERIAL. IN THE ABSENCE OF ANY EVIDENCE PLACED ON RECORD IN THIS REGARD, WE DO NOT SEE ANY ERROR FARLESS AN APPARENT ERROR FOR THE PURPOSES OF SECTION 254(2) OF THE ACT. THE SCO PE OF SECTION 254(2) OF THE ACT BEING VERY LIMITED DOES NOT PERMI T CORRECTION OF ALLEGED MISTAKE WHICH MAY AT BEST CAN BE TAKEN AS E RROR OF JUDGMENT, IF ANY. IN OUR VIEW, THE ORDER OF THE TR IBUNAL DOES NOT M.A. NO. 196/AHD/18 [KETANKUMAR J. PATEL VS. ITO] A.Y. 2006-07 - 3 - SUFFER FROM THE VICE OF ANY MANIFEST ERROR. ACCORD INGLY, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMIS SED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. SD/- SD/- ( MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 05/11/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 05/11/2018