ITO, BEAWAR V. HEMANT KOTHARI, BEAWAR

MA 25/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4983 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 30-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA JCIT DHK
• Assessee Lawyers: MUKESH AGARWAL
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO ] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ MA NO.25/JP/16 ( ARISING OUT OF ITA NO. 663/JP/14) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 THE INCOME TAX OFFICER, WARD-2, BEAWAR CUKE VS. SHRI HEMANT KOTHARI PROP. M/S KOTHARI ENTERPRISES 5, VINOD NAGAR, BEAWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABUPK 0570 G. VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MUKESH AGARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. ROSHANTA MEENA (J CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21.10.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/10/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THE MISC. PETITION HAS BEEN FILED BY THE REVENUE AG AINST THE ORDER OF THE TRIBUNAL IN ITA NO. 663/JP/2014 DATED 04.11.2015. IN ITS PETITION, THE REVENUE HAS SUBMITTED THAT THE APPEAL OF THE REVENUE WAS DI SMISSED IN LIMINE ON ACCOUNT OF LOW TAX EFFECT WITHOUT CONSIDERING THE E XCEPTIONAL CLAUSE 8(C) OF THE BOARDS INSTRUCTION NO.5/2014 DATED 10.07.2014. A S THE APPEAL FILED WAS COVERED UNDER EXCEPTION GIVEN IN PARA NO.8(C) OF BO ARDS INSTRUCTION, IT WAS SUBMITTED THAT THERE IS A MISTAKE APPARENT FROM THE ORDER OF THE TRIBUNAL AND THE SAME MAY BE RECTIFIED U/S 254(2) OF THE ACT. MA NO. 25/JP/16 ITO, BEWAR VS. HEMANT KOTHARI 2 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND WE FIND MERIT IN THE PETITION FILED B Y THE REVENUE. WE ACCORDINGLY RECALL THE EARLIER ORDER PASSED BY THE TRIBUNAL DATED 05.11.2015 AND THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR A FRESH HEARING ON 01.12.2016. THE PARTY SHALL BE AT LIBERTY TO FILE NECESSARY PAP ER BOOK (IF ANY) ONE WEEK IN ADVANCE OF THE HEARING. WITH THE ABOVE DIRECTIONS, THE PETITION OF THE REVE NUE IS DISPOSED OFF. ORDER PRONOUNCED IN THE OPEN COURT ON 21/10 /2016. SD/- SD/- ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 21/ 10/2016 PILLAI VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD -2, BEAWAR 2. IZR;FKHZ@ THE RESPONDENT- SHRI HERMANT KOTHARI, BEAWAR 3. VK;DJ VK;QDR@ CIT AJMER 4. VK;DJ VK;QDRVIHY@ THE CIT(A)-, AJMER 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.25 /JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR MA NO. 25/JP/16 ITO, BEWAR VS. HEMANT KOTHARI 3