Shri P.C. Parekh (HUF), GONDAL V. The IncomeTax Officer, Ward-1(2), RAJKOT-GUJARAT

MA 25/RJT/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9560 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 12-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C PAREKH
• Assessee Lawyers: MK SINGH
• Keywords: Corroborative evidences

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. . .. . . .. . , , , , . .. . . .. . , , , , $ $ $ $ BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAV A, AM MA NO.23 TO 25/RJT/2012 IN ITA NOS.381 TO 383/RAJ/2011. / ASSESSMENT YEARS 2003-04 TO 2005-06 P.C. PAREKH (HUF) M/S. PARDES DEHYDRATION CO., NATIONAL HIGHWAY 8-B, NR.GUNDALA CROSSING, GONDAL. PAN: AAIHP4156Q. ( * / APPLICANT) VS. INCOME TAX OFFICER WARD 1(2), AAYAKAR BHAVAN, RACE COURSE RING ROAD, RAJKOT, +,* / RESPONDENT - / REVENUE BY SHRI P C PAREKH /- / ASSESSEE BY SHRI M.K.SINGH - /DATE OF HEARING 7.9.2012 - / DATE OF PRONOUNCEMENT 19.10.2012 / / / / ORDER . .. . . . . . , , , , / T. K. SHARMA, J. M. THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE WHEREIN IT IS POIN TED OUT BY THE ASSESSEE THAT THE ORDER OF THE TRIBUNAL PASSED IN ITA NOS. 381 TO 383/RJT/2011 FOR THE ASSESSMENT YEARS 2003-04 TO 2005-06 DATED 04-05- 2012 REQUIRE AMENDMENT IN PARAGRAPHS 11 BECAUSE IN TH AT PARAGRAPH, THE TRIBUNAL HAS DIRECTED THE LD. CIT(A) TO FORWARD THE PAPERS TO THE CONCERNED AO. IT WAS FURTHER STATED THAT THE CONSOLIDAT ED RETURNS ARE ON THE FILE OF THE AO AS IS ALREADY MENTIONED AND AGRE ED BY THE LD. DR AS STATED IN THE ORDER DATED 2.4.2009 AT PARAGRAPH 4 AS ALSO CAN BE SEEN MA NO.23 TO 25/RJT/2012 IN ITA NOS.381 TO 383/RAJ/2011. 2 FROM THE ASSESSEES LETTER DATED 23.11.2009. TO SUM UP , IN THE MISCELLANEOUS APPLICATION IT IS STATED THAT THE STATEMENT THAT THE ASSESSEE HAS NOT FILED CONSOLIDATED RETURNS IS FALSE AND REQUIRED TO BE DELETED AND THE ORDER OF THE TRIBUNAL DATED 4.5.20 12 BE AMENDED ACCORDINGLY. 2. AT THE TIME OF HEARING OF THE MISCELLANEOUS APPLICA TIONS, THE APPLICANT APPEARED IN PERSON AND POINTED OUT THAT TH ERE IS A MISTAKE APPARENT FROM THE RECORD , THEREFORE, THE TRIBUNAL MAY AMEND ITS ORDER. ON THE OTHER HAND, THE SHRI M.K.SINGH, THE LD. DR APPEARED ON BEHALF OF THE REVENUE AND STRONGLY OBJECTED TO THE AFORESAID REQ UEST OF THE APPLICANT ON THE GROUND THAT THE ANNEXURES TO THE PRE SENT MISCELLANEOUS APPLICATIONS WERE NOT FILED AT THE TIME OF HEARING OF THE APPEALS OF THE ASSESSEE-APPLICANT. HE FURTHER SUBMITTED THAT AT THE TIME OF HEARING OF THE APPEALS OF THE ASSESSEE NONE WAS PRESENT FROM THE SIDE OF THE ASSESSEE. HE FURTHER SUBMITTED THAT THE AO, IN THE ASSESSM ENT ORDER DATED 1.12.2011 AT PARAGRAPH 7 HAS CLEARLY STATED THAT THE ASSESSEE HAS NOT SUBMITTED CONSOLIDATED RETURN OF INCOME AND CONSOL IDATED FINAL ACCOUNT ALONG WITH NECESSARY SUPPORTING EVIDENCES TO VERIF Y GENUINENESS AND ALLOWABILITY OF CLAIM OF LOSS IN THE PROPRIETARY CONCERN. HE ACCORDINGLY, SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM THE RECORD IN THE ORDER OF THE TRIBUNAL AND THE TRIBUNAL HAS NOT POWER TO REVIEW ITS ORDER. 3. HAVING HEARD BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE RELEVANT PARAGRAPH 7 OF THE ASSESSMENT ORDER DATED 1.1 2.2010 WHICH READS AS UNDER : MA NO.23 TO 25/RJT/2012 IN ITA NOS.381 TO 383/RAJ/2011. 3 7. THEREAFTER, A FINAL OPPORTUNITY WITH A LETTER A ND NOTICE UNDER SECTION 142(1)(2) AND 143(2) OF THE IT ACT DATED 29.10 .2010 WAS ISSUED AND SERVED THROUGH REGISTERED POSTS. IN WHICH THE A SSESSEE WAS REQUESTED TO FILE CONSOLIDATED RETURN AND SUBMIT DE TAILS AND PRODUCE EVIDENCE IN SUPPORT OF THE CLAIM I.E. BOOKS OF A CCOUNTS, BILLS, VOUCHERS ETC. ON 8.11.2010. IN RESPONSE TO WHICH THE ASSESSEE VIDE LETTER DATED 8.11.2010 REQUESTED FOR ADJOU RNMENT AND THEN HEARING WAS ADJOURN ON 15.11.2010. ON 15 .11.2010, SHRI S.M.TEJANI, HAVE ATTENDED AND INSTEAD OF SUBMIT TING DETAILS/EXPLANATION AS CALLED FOR VIDE ABOVE MENTIONE D LETTERS/ NOTICES, THE ASSESSEE HAS SUBMITTED COPIES OF ASSESSMENT ORDE R FOR THE ASSESSMENTS YEARS 2003-04, 2004-05 AND 2005-06 ETC, BUT HAS NOT SUBMITTED CONSOLIDATED RETURN OF INCOME AND C ONSOLIDATED FINAL ACCOUNTS ALONG WITH NECESSARY SUPPORTING EVIDENCES TO VERIFY GENUINENESS AND ALLOWABILITY OF CLAIM OF LOSS IN OTHER PROPRIETARY CONCERNS. 4. FROM THE PERUSAL OF THE AFORESAID PARAGRAPH, IT IS CLEAR THAT BEFORE THE ASSESSING OFFICER THE ASSESSEE HAS NOT SUBMITTED THE CONSOLIDATED RETURNS OF INCOME AND CONSOLIDATED FINAL ACCOUNTS ALON G WITH NECESSARY SUPPORTING EVIDENCES TO VERIFY GENUINENESS AND ALLOWABIL ITY OF CLAIM OF LOSS IN OTHER PROPRIETARY CONCERNS AS DIRECTED BY THE T RIBUNAL IN ITS ORDER DATED 2.4.2009. KEEPING IN VIEW THESE CONSPICUOUS FACTS OF THE CASE, IN OUR OPINION, THERE IS NO MISTAKE APPARENT FROM THE RE CORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME TAX ACT 1961 PARTICULARLY WHEN AT THE TIME OF HEARING OF THE APPEALS OF THE ASSESSEE N ONE WAS PRESENT FROM THE SIDE OF THE ASSESSEE. 5. CONSEQUENTLY, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED. 6. BEFORE PARTING WITH IT WE MAY OBSERVE THAT WHILE DISMISSING THE MISCELLANEOUS APPLICATIONS NO PREJUDICE WOULD BE CAUSED TO THE ASSESSEE AS THE TRIBUNAL IN ITS ORDER DATED 4.5.2012 HAS REMAND ED THE ISSUE TO THE FILE OF THE LD. CIT(A) WITH A DIRECTION THAT HE WILL CALL THE COMMENTS/REMAND MA NO.23 TO 25/RJT/2012 IN ITA NOS.381 TO 383/RAJ/2011. 4 REPORT FROM THE AO AND THEREAFTER ADJUDICATE THE CONTROVERSY INVOLVED IN THE APPEALS AFRESH IN ACCORDANCE WITH LAW. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON THE DAT E MENTIONED ABOVE. SD SD ( .. / D. K. SRIVASTAVA) ( .. / T. K. SHARMA) / ACCOUNTANT MEMBER /JUDICIAL MEMBER 3/ ORDER DATE : 19.10.2012 /RAJKOT SRL - -- - +4 +4 +4 [phone] / COPY OF ORDER FORWARDED TO:- 1. * / APPLICANT-. 2. +,* / RESPONDENT- 3. : / CONCERNED CIT. 4. :- / CIT (A). 5. 4 +, , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY , INCOME TAX APPELLATE TRIBUNAL, RAJKOT.