Sh. Krishan Kumar, Rajpura Town V. ITO, Rajpura

MA 23/CHANDI/2017

AI Insights

The case involves a Miscellaneous Application by Shri Krishan Kumar against an earlier order of the Income Tax Appellate Tribunal, Chandigarh, which had dismissed his appeal concerning the reported gross receipts in his income tax return for the Assessment Year 2008-09. The Assessee contested the gross receipts amounting to Rs. 29,00,000 as mentioned in the return, claiming the correct amount was Rs. 9,00,000. The Tribunal had previously dismissed his appeal due to lack of reasonable explanation for the discrepancy. In the Miscellaneous Application, the Assessee did not provide any specific mistake in the original order but sought a review of the decision. The Tribunal, after considering the submissions and the records, dismissed the application, stating it was beyond the scope of rectification under section 254(2) of the Act.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135461 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 14-09-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 19-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 23/Chd/2017 In आयकर अपील सं./ ITA NO. 70/Chd/2014 िनधाᭅरण वषᭅ / Assessment Year : 2008-09 Shri Krishan Kumar, House No. 2445, Anand Nagar, Rajpura Town बनाम The ITO, Ward, Rajpura ̾थायी लेखा सं./PAN NO: ANYPK6045Q अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : None राज᭭व कᳱ ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 15/09/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 15/09/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Assessee against the order passed by the Coordinate Bench dt. 01/12/2016 in ITA No. 70/Chd/2014 for Assessment Year 2008-09. 2. None appeared on behalf of the Assessee nor any adjournment application was filed. Given that the matter has been listed for hearing on number of occasions right from the year 2017, we deem it appropriate to dispose it off the same based on material available on the record and after hearing the Ld. DR. 3. During the course of hearing, the Ld. DR submitted that the Coordinate Bench has passed a detailed and speaking order wherein the appeal of the assessee has been dismissed. It was further submitted that the assessee has basically agitated the quantum of gross receipt at Rs. 9,00,000/- instead of Rs. 29,00,000/- mentioned in the return of income. However during the course of assessment as well as appellate proceedings no reasonable explanation has 2 been submitted and basis the same, the addition has been made which has been confirmed by the Tribunal. It was submitted that therefore there is no mistake in the order so passed by the Coordinate Bench and hence the Miscellaneous Application so filed by the assessee deserves to be dismissed. 4. I have gone through the order passed by the Coordinate Bench as well as the Miscellaneous Applications filed by the assessee and find that there is no mistake which has been specifically pointed out by the assessee in its Miscellaneous Application and in the garb of Misc. Application under section 254(2) of the Act, the Assessee is seeking review of the detailed and well reasoned order passed by the Coordinate Bench dismissing the appeal of the assessee. I therefore do not find any legal and justifiable basis to act on the said application which is clearly beyond the limited scope of rectification as contemplated under section 254(2) of the Act. 5. In the result, Miscellaneous Application filed by the Assessee is dismissed. (Order pronounced in the open Court on 15/09/2023 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 15/09/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar