KHILADI LAL BAIRWA, Sawai Madhopur V. ACIT, Sawai Madhopur

MA 26/JPR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2821 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 24-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Opportunity of being heard
• Section: 143(3); 148; 2

Judgement Text

MA26/JP/2014 KHILADI LAL BAIRWA VS. ACIT,CIRCLE- SAWAI MADHOPUR 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO. 26/JP/2014 (ARISING OUT OF ITA NO. 126/JP/2011) ASSESSMENT YEAR : 2004-05 SHRI KHILADI LAL BAIRWA VS. THE ACIT PROP. M/S. KHILADI LAL & BROS CIRCLE- SAWAI MADH OPUR SAWAI MADHOPUR SAWAI MADHOPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI VIVEK BHARGAVA, CA DEPARTMENT BY: SHRI KAILASH MANGAL, JCIT DATE OF HEARING: 09-01-2015 DATE OF PRONOUNCEMENT: 13-02-2015 ORDER PER R.P. TOLANI, JM THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATI ONS U/S 254 (2) OF THE I.T. ACT, 1961 AGAINST ORDER OF THE TRIBUNAL D ATED 08-08-2014 PRAYING THEREIN THAT THE WRITTEN SUBMISSION FILED BY THE AS SESSEE WAS NOT CONSIDERED BY ITAT AT THE TIME OF PASSING OF ITS ORDER. THEREF ORE, THE SAME AMOUNTS TO MISTAKE APPARENT FROM RECORD AND THE ORDER OF THE T RIBUNAL MAY BE RECALLED. 2.1 ON THE OTHER HAND, THE LD. DR POINTED OUT THAT IN THE WRITTEN SUBMISSION THE ASSESSEE HAS CLAIMED THAT THE FACTS OF THE PRESENT CASE ARE SIMILAR TO ASSESSMENT YEAR 2003-04 WHICH IS NOT A C ORRECT STATEMENT. IN ASSESSMENT YEAR 2003-04, THE ASSESSMENT WAS FRAMED U/S 144/ 148 OF THE ACT WHEREAS IN THIS YEAR, THE ASSESSMENT IS A REGULAR A SSESSMENT U/S 143(3) READ MA26/JP/2014 KHILADI LAL BAIRWA VS. ACIT,CIRCLE- SAWAI MADHOPUR 2 WITH SECTION 148 OF THE ACT. THE FACTS OF THE PRESE NT CASE ARE DIFFERENT THAN THE FACTS OF ASSESSMENT YEAR 2003-04 AND THERE IS N O MERIT IN THE SUBMISSION OF THE ASSESSEE. THEREFORE, THIS BENCH OF ITAT HAS RIGHTLY SET ASIDE THE MATTER BACK TO THE FILE OF THE AO TO DECIDE THE ISS UES RAISED BY THE REVENUE AFRESH BY PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IN OUR CONSIDERED VIEW, THE CL AIM OF THE ASSESSEE THAT THE FACTS OF THE PRESENT CASE ARE SIMILAR TO ASSESS MENT YEAR 2003-04 IS NOT CORRECT. THE CASE OF THE PRESENT APPEAL FOR ASSESSM ENT YEAR 2004-05 PERTAINS TO REGULAR ASSESSMENT. THEREFORE, THE PRAYER OF THE ASSESSEE AS TO REVIEW OF ITAT ORDER IS NOT PERMISSIBLE U/S 254 (2) OF THE AC T IN THE PRESENT FACTS AND CIRCUMSTANCES OF THE CASE 3. IN THE RESULT, THE MISC. APPLICATION OF THE ASS ESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13-02-201 5. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 13 TH FEB, 2015 *MISHRA COPY FORWARDED TO:- 1. SHRI KHILADI LAL BAIRWA, SAWAI MADHOPUR 2. THE DCIT, CIRCLE, SAWAI MADHOPUR 3. THE LD. CIT BY ORDER 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 26/JP/2014) AR ITAT, JAI PUR