M/s. Dattatray Poultry Breeding Farm Pvt. Ltd., Kheda V. The ACIT, Kheda Circle, Nadiad

MA 269/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9160 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 09-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: JAIMIN A GANDHI
• Keywords: Rectification of order

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 269/AHD/2018-AY 2010- 11 ( IN I.T.A. NO. 2193/AHD/2014-AY 2010-11 ) M/S. DATTATRAY POULTRY BREEDING FARM PVT. LTD., AT. & PO. SURASAMAL, TA: NADIAD, DIST. KHEDA-387115 / VS. THE ASSTT. COMMISSIONER OF INCOME-TAX, KHEDA CIRCLE, NADIAD / / PAN/GIR NO. : AAACD8192M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI JAIMIN A. GANDHI, A.R. / RESPONDENT BY : SHRI LALIT P. JAIN, SR.D.R. / DATE OF HEARING 16/11/2018 !'# / DATE OF PRONOUNCEMENT 19/12/2018 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE ASSESSEE HAS MOVED MISCELLANEOUS APPLICATION DA TED 25 TH SEPTEMBER, 2008 UNDER S.254(2) OF THE INCOME TAX AC T, 1961 (THE ACT) SEEKING RECTIFICATION OF ORDER PASSED BY THE TRIBUN AL UNDER S. 254(1) OF THE ACT IN ITA NO.2193/AHD/2014 ORDER DATED 19.0 6.2018. 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED AR FOR THE ASSESSEE SUBMITTED THAT THE PERTINENT ISSUE INVOLVE D IN THE SUBSTANTIVE APPEAL WAS APPLICABILITY OF SECTION 41(1) OF THE AC T WAS IN RESPECT OF M.A. NO. 269/AHD/18 [DATTATRAY POULTRY FARM VS. ACI T] A.Y. 2010-11 - 2 - LIABILITIES TOWARDS SUNDRY CREDITORS REFLECTED IN T HE BALANCE SHEET. THE LEARNED AR CLAIMED THAT THE LIABILITIES WERE ULTIMA TELY REPAID IN THE SUBSEQUENT FINANCIAL YEARS AS PER THE COMPILATION F ILED IN THIS REGARD SUBSEQUENT TO HEARING. IT WAS CONTENDED THAT THE A FORESAID COMPILATION SHOWING DISCHARGE OF LIABILITY OF CREDI TORS HAS NOT BEEN LOOKED INTO BY THE TRIBUNAL AT ALL. THE LEARNED AR ACCORDINGLY CONTENDED THAT THE TRIBUNAL HAS COMMITTED ERROR IN NOT TAKING INTO ACCOUNT SUCH IMPORTANT FACT OF REPAYMENT OF CREDITO RS WHILE SUSTAINING THE ACTION OF THE REVENUE. 3. THE LEARNED DR RELIED UPON THE ORDER OF THE ITAT . 4. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MAD E ON BEHALF OF THE ASSESSEE AS WELL AS PERUSED THE ORDER OF THE IT AT AS WELL AS THE ORDERS PASSED BY THE AO & CIT(A). A PERUSAL OF THE ORDER OF THE AO AND THE CIT(A) CLEARLY SHOWS TOTAL ABSENCE OF SUCH PLEA TAKEN BEFORE THE LOWER AUTHORITIES TOWARDS REPAYMENT OF CREDITOR S, IF ANY. THE AFORESAID PLEA OF REPAYMENT WAS NOT TAKEN BEFORE TH E TRIBUNAL EITHER IN THE COURSE OF HEARING. THE ASSESSEE HAS FILED C ERTAIN LEDGER ACCOUNTS IN A BLANKET MANNER (WITHOUT ANY COVERING NOTE TOWARDS THE PURPOSES OF COMPILATION) WHICH WERE NOT REFERRED TO AT ALL AT THE TIME OF HEARING. THE TRIBUNAL WAS THUS NOT UNDER ANY OB LIGATION TO LOOK INTO ANY MATERIAL WHICH HAS NOT BEEN REFERRED TO IN THE COURSE OF HEARING. IN THESE CIRCUMSTANCES, WHERE THE MATERIAL WAS NEIT HER PLACED BEFORE THE LOWER AUTHORITIES NOR REFERRED TO IN THE COURSE OF HEARING BEFORE THE TRIBUNAL, THE ITAT WAS NOT UNDER ANY OBLIGATION TO GIVE CREDENCE TO SUCH COMPILATION OF SUCH LEDGERS IN VIEW OF RULE 18(6) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963. THERE FORE, FAILURE OF THE TRIBUNAL, IF ANY TO CONSIDER AN ASPECT NOT ADVA NCED BY THE ASSESSEE AT ANY STAGE OF THE PROCEEDINGS FOR ARRIVING AT A C ONCLUSION CANNOT BE CONSTRUED AS AN ERROR APPARENT ON RECORD. THE TRIB UNAL THEREFORE, M.A. NO. 269/AHD/18 [DATTATRAY POULTRY FARM VS. ACI T] A.Y. 2010-11 - 3 - CANNOT, IN EXERCISE OF ITS POWER OF RECTIFICATION, LOOK INTO SUCH EVENTUALITIES WHILE DETERMINING THE ISSUE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 19/12/2018 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 19/12/2018