SHRI SOURABH AGRAWAL, KORBA(CG) V. JOINT COMMISSIONER OF INCOME TAX, KORBA RANGE, KORBA(CG)

MA 2/RPR/2019

AI Insights

The case involves Sourabh Agrawal, the proprietor of M/s. B.P Agrawal, who filed a Miscellaneous Application (M.A. No.02/RPR/2019) against the order of the Income Tax Appellate Tribunal dated 25.10.2018. The application was based on the claim that 'Ground No.4', concerning the disallowance of Rs.2,35,430 out of interest expenses, was mistakenly recorded as not argued. The assessee's representative, Shri G.S. Agrawal, CA, argued that this ground was indeed discussed, and supported his claim with an affidavit. The Departmental Representative did not object to this claim. Consequently, the Tribunal decided to recall the earlier order to specifically address 'Ground No.4'.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 128040 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-11-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 07-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER M.A. No.02/RPR/2019 (Arising out of ITA No.85/RPR/2015) Ǔनधा[रण वष[ / Assessment Year : 2010-11 Sourabh Agrawal Prop. M/s. B.P Agrawal, Agrasen Marg, Korba (C.G.) PAN : AFDPA6889A ........... आवेदक/Applicant बनाम / V/s. The Jt. Commissioner of Income Tax, Korba Range, Korba (C.G.) .......Ĥ×यथȸ / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri S. K Meena, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing :18.11.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 12.12.2022 2 Sourabh Agrawal Vs. JCIT, Korba Range MA No. 02/RPR/2019 आदेश / ORDER PER RAVISH SOOD, JM: The present Miscellaneous Application filed by the assessee arises from the order passed by the Tribunal while disposing off the assessee’s appeal for the assessment year 2010-11 in ITA No.85/RPR/2015, dated 25.10.2018. 2. The assessee in its Miscellaneous application, dated 04.01.2019 had stated that the Tribunal while disposing off the assessee’s appeal had at Para 11 of its order wrongly observed, as under: “11. As regards Ground No.3 and 4, the same are not pressed by the Ld. AR, hence dismissed.” It was submitted by Shri. G.S Agrawal, the Ld. Authorised Representative (for short “A.R”) for the assessee, that he had though while arguing the appeal not pressed the “Ground No.3”, but had argued the “Ground No.4”. It was submitted by the Ld. AR that he had argued the “Ground No.4” i.e. disallowance of Rs.2,35,430/- out of interest expenses. It was, therefore, prayed by the Ld. AR that as the aforesaid observation of the Tribunal had rendered its order dated 25.10.2018 as suffering from a mistake which is glaring, patent, obvious and apparent from record, therefore, the said mistake be rectified and the order be recalled, though for the said limited purpose only, i.e., for adjudication 3 Sourabh Agrawal Vs. JCIT, Korba Range MA No. 02/RPR/2019 of the “Ground No.4”. In support of his aforesaid claim the Ld. AR had taken us through the “affidavit”, dated 17.04.2019 filed by the assessee. The relevant contents of the same reads as under: “4. That the above Appeal was argued by my Authorized Representative Shri G.S Agrawal, Chartered Accountant on that date and I was also present during the above hearing.” 3. The Ld. Departmental Representative (for short ‘DR’) did not raise any objection with regard to the contentions advanced by the counsel for the assessee. 4. We have heard both the ld. Authorized Representatives and perused the records. We find that the Tribunal vide its order dated 25.10.2018. had while disposing off the appeal refrained from dealing with the “Ground No.4”, for the reason that the same was not pressed by the Ld. AR. On the contrary, it is the claim of the Ld. AR that though he had in the course of hearing of the appeal not pressed the “Ground No.3” but had categorically argued the “Ground No.4”. The claim of the Ld. AR is further supported by an “affidavit”, dated 17.04.2019 of the assessee. As observed by us hereinabove, the Ld. DR had not raised any objection as regards the aforesaid claim of the assessee. 5. Considering the totality of the facts into consideration, we find substance in the claim of the Ld. AR, and thus, are of the considered view that the order of the Tribunal dated 25.10.2018 requires to be 4 Sourabh Agrawal Vs. JCIT, Korba Range MA No. 02/RPR/2019 recalled, though for the limited purpose i.e. adjudication of the “Ground No.4” that was raised by the assessee before us, i.e., qua the issue of disallowance of Rs.2,35,430/- out of interest expenses. 6. We, thus, in terms of our aforesaid observations recall the order of the Tribunal dated 25.10.2018 for the limited purpose of adjudicating the “Ground No.4”. 7. The Registry is directed to list the appeal for hearing in the normal course, for the aforesaid limited purpose, and issue separate notices to both the parties. 8. In the result, Miscellaneous Application filed by the assessee is disposed off in terms of our aforesaid observations. Order pronounced under rule 34(4) of the Appellate Tribunal Rules, 1963, by placing the details on the notice board. Sd/- Sd/- G D PADMAHSHALI RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 12 th December, 2022 ***SB 5 Sourabh Agrawal Vs. JCIT, Korba Range MA No. 02/RPR/2019 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The CIT(Appeals), Raipur (C.G) 4. The JCIT, Range-1, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur.