Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 3506 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 8 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
18-07-2022
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Next Hearing Date
06-07-2022
Assessment Year
2009-2010
Appeal Filed On
22-10-2018
Judgement Text
आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण,च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ ‘‘ए एए ए’, च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. No. 244/CHD/2018 in आयकर अपील सं./ ITA No. 856/CHD/2017 नधा रण वष / A.Y. : 2009-10 Jamna Auto Industries Ltd., Yamuna Nagar. बनाम VS The DCIT, Yamuna Nagar Circle, Yamuna Nagar. थायी लेखा सं./PAN No: AACCJ3929N अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Sandeep Sapra, Advocate राज व क ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाई क तार#ख/Date of Hearing : 07.07.2022 उदघोषणा क तार#ख/Date of Pronouncement : 19.07.2022 आदेश/ORDER PER DIVA SINGH C o n s o l i d a t e d o r d e r d a t e d 1 9 t h J u n e , 2 0 1 8 i n I T A 8 3 6 / C H D / 2 0 1 7 a n d I T A 8 5 6 / C H D / 2 0 1 7 h a d b e e n p a s s e d b y t h e I T A T p e r t a i n i n g t o 2 0 0 9 - 1 0 a s s e s s m e n t y e a r . B y t h e p r e s e n t M i s c e l l a n e o u s A p p l i c a t i o n m o ve d b y t h e a s s e s s e e i n I T A 8 5 6 / C H D / 2 0 1 7 , r e c t i f i c a t i o n u / s 2 5 4 s u b - s e c t i o n ( 2 ) o f t h e I n c o m e T a x A c t i s r e q u e s t e d o n t h e b a s i s o f m a t e r i a l a v a i l a b l e o n r e co r d . 2 . B o t h t h e p a r t i e s h a v e b e e n h e a r d . 3 . T h e l d . A R h a s s u b m i t t e d t h a t a t t h e t i m e o f a r gu i n g o n b e h a l f o f t h e a s s e s s e e , i t h a d b e e n r e q u e s t e d t h a t g r o u n d N o s . 1 (a ) , ( b ) a n d ( c ) w e r e n o t b e i n g p r e s s e d . A c c o r d i n g l y , i t w a s h i s p r a y e r t h a t i n a d v er t e n t l y c o n s i d e r i n g t h e p a s t M.A.244/CHD/2018 In ITA- 856/CHD/2017 Page 2 of 3 p r e c e d e n t a v a i l a b l e o n r e c o r d , d i r e c t i o n t o r e m a n d b a c k t h e i s s u e h a s b e e n g i v e n . 3 . 1 R e l y i n g o n t h e s y n o p s i s f i l e d a t t h e t i m e o f h ea r i n g , i t w a s h i s s u b m i s s i o n t h a t t h e r e i s a n e r r o r i n t h e o r d e r o f t h e I T A T . Th e e r r o r , i t w a s s u b m i t t e d , i s a p p a r e n t o n t h e f a c e o f t h e r e c o r d . A c c o r d i n g l y , it w a s h i s p r a y e r t h a t i t m a y b e r e c t i f i e d . 4 . T h e l d . S r . D R c o n s i d e r i n g t h e r e c o r d a g r e e d t h a t t h e s y n o p s i s i s a v a i l a b l e o n h e r f i l e w h e r e i n i n t h e s y n o p s i s , t h e a s s e s s e e ' s a r g u m e n t s f o r G r o u n d N o . 1 i s r e c o r d e d a s u n d e r : “Ground No.1(a),(b) and (c) – are not pressed.” 5 . W e h a v e h e a r d t h e r i v a l s u b m i s s i o n s a n d p e r u s e d t h e m a t e r i a l a v a i l a b l e o n r e c o r d . I t i s s e e n t h a t b y t h e c r o s s a p p e a l s f i l e d b y t h e a s s e s s e e a n d t h e R e v e n u e ( I T A 8 3 6 / C H D / 2 0 1 7 a n d I T A 8 5 6 / C H D / 2 0 1 7 ) t h e c o r r e c t n e s s o f t h e o r d e r d a t e d 0 6 . 0 3 . 2 0 1 7 o f C I T ( A ) K a r n a l p e r t a i n i n g t o 2 0 0 9 - 1 0 a s s e s s m e n t y e a r w a s c h a l l e n g e d b e f o r e t h e I T A T . I t i s s e e n t h a t q ua t h e i s s u e a r i s i n g i n t h e R e v e n u e ’ s a p p e a l a n d g r o u n d N o . 2 r a i s e d b y t h e a s s es s e e i n t h e p r e s e n t a p p e a l , t h e p a s t p r e c e d e n t a v a i l a b l e i n a s s e s s e e ' s o w n c a s e w a s r e l i e d u p o n a n d t a k e n i n t o c o n s i d e r a t i o n . A s a r e s u l t t h e r e o f , c o n s i d e r in g t h e f a c t s , R e v e n u e ’ s a p p e a l s t o o d d i s m i s s e d a n d g r o u n d N o . 2 o f t h e a s s e s s e e s t oo d a l l o w e d . 5 . 1 Q u a g r o u n d N o . 1 ( a ) ( b ) a n d ( c ) , i n a s s e s s e e ' s ap p e a l ( I T A 8 5 6 / C H D / 2 0 1 7 ) a l s o , p a s t p r e c e d e n t w a s a v a i l a b l e b e f o r e t h e I T A T . H o w e v e r , t h e a s s e s s e e a d m i t t e d l y h a d g i v e n u p t h e g r o u n d . H e n c e , b y a d j ud i c a t i n g o n t h e i s s u e w h i c h M.A.244/CHD/2018 In ITA- 856/CHD/2017 Page 3 of 3 w a s n o t a g i t a t e d b y t h e a s s e s s e e , a m i s t a k e h a d o c cu r r e d i n t h e o r d e r . T h e s y n o p s i s i s a v a i l a b l e o n r e c o r d w i t h t h e D e p a r t m e n t a s w e l l a s i n t h e a p p e a l s e t s b e f o r e u s . 6 . A c c o r d i n g l y , s i n c e t h e e r r o r p o i n t e d o u t b y t h e a s s e s s e e i n t h e a p p l i c a t i o n f i l e d i s a p p a r e n t o n t h e f a c e o f t h e r e c o r d i t s e l f , g r o u n d N o . 1 ( a ) , ( b ) a n d ( c ) a r e d i s m i s s e d a s n o t p r e s s e d . 7 . P a r a 9 . 1 , 1 0 a n d 1 1 i n t h e a f o r e s a i d o r d e r s t a n ds s u b s t i t u t e d w i t h : P a ra 1 0 “Groun d No. 1 (a),(b) and (c) m oved by th e assessee is dismissed as n ot pressed.” 8 . T h e r e s u l t i n p a r a g r a p h 1 5 , a c c o r d i n g l y , i s n o t v a r i e d w h i c h r e m a i n s t h e s a m e . O r d e r e d a c c o r d i n g l y . S a i d o r d e r w a s p r o n o u n ce d i n t h e O p e n C o u r t a t t h e t i m e o f h e a r i n g i t s e l f . 9 . I n t h e r e s u l t , M i s c e l l a n e o u s A p p l i c a t i o n f i l e d by t h e a s s e s s e e i s a l l o w e d . O r d e r p r o n o u n c e d o n 1 9 t h J u l y , 2 0 2 2 . Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. आयकर आयु猴 (अपील)/ The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
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