Vikas Malara L/H of Sh. Gautam Malara, UDAIPUR V. ITO, UDAIPUR

MA 29/JODH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2530 (ITAT-JODHPUR)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 30-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SINGH

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL JODHPUR BENCH: J ODHPUR ( BEFORE SHRI H ARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER ) M .A. NO. 29 /JODH/201 4 (ARISING OUT OF ITA NO. 325 /JODH/20 08 ) (A.Y. 200 0 - 0 1 ) VIKAS MALARA V S ITO, L/ H SHRI GAUTAM MALARA WARD - 2(2), PROP. OF SH. GAUTAM MALARA, 6, NEW FATEHPURA, 211, BAPU BAZAR, UDAIPUR. UDAIPUR. PAN NO. ABRPM5055D (APPELLANT) (RESPONDENT) ASSESSEE BY : - SHRI AMIT KOTHARI . DEPARTMENT BY : - SHRI JAI SINGH - D.R. DATE OF HEARING : 26 /0 9 /201 4 DATE OF PRONOUNCEMENT : 08 / 1 0 /2014 O R D E R P E R HARI OM MARATHA, J.M. : THIS M.A. HAS BEEN FIELD BY THE ASSESSEE IN RELATION TO TRIBUNAL ORDER DATED 04.06.2013 WHICH IS A COMMON ORDER FOR A.YS. 1999 - 200 0 TO 2002 - 03. 2. THE SUBMISSIONS MADE IN THE M.A. READ AS UNDER: - 2 1. THE HONBLE TRIBUNAL HAD PASSED A COMMON ORDER FOR ASSESSMENT YEAR 1999 - 2000 TO 2002 - 03 WHICH INVOLVED ASSESSEES APPEAL AS WELL AS DEPARTMENTAL APPEAL FOR ALL THE YEARS. 2. THE MA IN APPEAL FOR 99 - 2000 IN THE CASE OF ASSESSEE AS WELL AS DEPARTMENT WAS DISCUSSED IN DETAIL AT PAGES 2 TO 16 OF THE APPELLATE ORDER. 3. THE APPEAL FOR AY 2000 - 01 OF ASSESSEE AND DEPARTMENT HAS BEEN DISCUSSED AT PAGES 16 TO 20 OF THE APPELLATE ORDER. AT PA GE 16 OF THE ORDER THE THREE GROUNDS RAISED BY THE ASSESSEE HAS BEEN REPRODUCED AND AT PAGE 17 THE SIX GROUND RAISED BY THE DEPARTMENT HAS BEEN REPRODUCED. AT PAGE 18 TO 20 THE GROUND RAISED BY THE REVENUE HAS BEEN DISCUSSED BUT THE GROUNDS OF ASSESSEES A PPEAL HAVE NOT BEEN ADJUDICATED. 4. THE SIMILAR GROUND RAISED BY THE ASSESSEE IN HIS APPEAL FOR AY 1999 - 2000 HAS BEEN DECIDED. SIMILARLY, FOR AY 2001 - 02 AND 2002 - 03 ALSO THE GROUND S RAISED BY THE ASSESSEE HAVE BEEN DECIDED AND RELIEF WAS GRANTED TO THE AS SESSEE. 5. IT APPEARS THAT INADVERTENTLY THE DECISION ON ASSESSEES GROUND OF APPEAL FOR AY 2000 - 01 HAVE NOT BEEN GIVEN AND IT IS THEREFORE, REQUESTED THAT THE ASSESSEES APPEAL FOR SAID YEAR MAY KINDLY BE DECIDED WHICH INVOLVES SIMILAR ISSUE AS IN OTHER YEARS. 3 3. AFTER HEARING BOTH SIDES AND EXAMINING THE RECORD WE HAVE FOUND THAT AT PAGE 16 OF THE TRIBUNAL ODER THE ASSESSMENT YEAR 2000 - 01, INADVERTENTLY HAS NOT BEEN MENTIONED. THEREFORE, IT IS A MISTAKE APPARENT FROM RECORD LI A BLE TO BE CORRECTED U/S 25 4(2) OF THE INCOME - TAX ACT, 1961 BEING AN OBVIOUS, PATENT AND APPARENT MISTAKE ON RECORD. FOR A.Y. 2000 - 01 SIMILAR GROUND S WERE RAISED AND THE TRIBUNAL HAS ALSO TAKEN A SIMILAR VIEW BUT DUE TO TYP OGRAPHICAL MISTAKE TH IS YEAR COULD NOT BE MENTIONED. ACCORDI NGLY, WE ALLOW THIS M.A. AND ADD PARA 15.1 AFTER PARA 15 AT PAGE 20 OF THE TRIBUNAL ORDER AS UNDER : - 15.1 GROUND NO. 1 OF THE ASSESSEES APPEAL IS ALLOWED WITH SIMILAR REASONING AS WE HAVE TAKEN IN A.Y. 1999 - 2000. 4. IN THE RESULT, THE MA IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 08 TH OCTOBER , 2014. SD/ - SD/ - (N.K.SAINI) [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08 TH OCTOBER , 2014 VL / - 4 COP Y TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR SENIOR PRIVATE SECRETARY ITAT, JODHPUR