ITO, Kota V. URBAN IMPROVEMENT TRUST, Kota

MA 29/JPR/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3248 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 07-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA
• Assessee Lawyers: NIKHIL TOTUKA CA DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM M.A. NO. 29/JP/2015 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 199/JP/2012) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2004-05 THE ITO WARD- 1 (2) KOTA CUKE VS. URBAN IMPROVEMENT TRUST KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAALU 0110 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI D.C. SHARMA, ADDL. CIT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI NIKHIL TOTUKA, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 5/06/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12/06/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THE REVENUE HAS FILED A MISCELLANEOUS APPLICATION AGAINST THE ORDER OF ITAT DATED 28-11-2014 CONTENDING THAT FOLL OWING MISTAKE RAISED BY THE REVENUE HAS NOT BEEN ADJUDICATED BY ITAT IN ITS ORDER (SUPRA). ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE , THE LD. CIT(A) HAS :- (I) ERRED IN TREATING THE INCOME OF RS. 22.96 LACS AS INCOME FROM BUSINESS AGAINST INCOME FROM HOUSE PROP ERTY AS ASSESSED BY THE AO. M.A. NO. 29/JP/2015 ITO, WARD- 1 (2), KOTA VS. URBAN IMPROVEMENT TRUST, KOTA ,. 2 2.1 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. A PERUSAL OF THE ORDER REVEALS THAT THE ABOVE GROUND HAS NOT BEEN SPECIFICALLY ADJUDICATED. CONSEQUENTLY , THE IMPUGNED ORDER OF THE ITAT (SUPRA) IS RECALLED TO THE LIMITED EXTE NT TO ADJUDICATE THIS GROUND. THUS THE MISCELLANEOUS APPLICATION OF THE R EVENUE IS ALLOWED. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED TO THIS LIMITED GROUND. SD/- SD/- VH-VKJ-EHUK VKJ-IH-RKSYKUH (T.R. MEENA) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 /06/2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 1(2), KOTA 2. IZR;FKHZ@ THE RESPONDENT- URBAN IMPROVEMENT TRUST, KOTA 3. VK;DJ VK;QDRVIHY@ THE CIT(A). 4. VK;DJ VK;QDR@ THE CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.29/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR