Appeal details
Counselvise Citation
[2022] 104 COUNSELVISE.COM (IT) 1473 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 year(s) 5 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
06-10-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
29-09-2022
Assessment Year
2006-2007
Appeal Filed On
12-04-2015
Judgement Text
MA No. 3/RJT/2015 A.Y. 2006-07 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No. 3/RJT/2015 (In ITA No. 321/RJT/2011) Assessment Year: 2006-07 M/s Kunal Developers vs. The Income Tax Officer, C/o Nitin Kamdar& Co. (CA) Ward – 1(4), II floor, Satyam Building, Rajkot. Opp. Lakhajiraj Library, Lakhajiraj Road, Rajkot-360001 PAN: AAHFK7226K (Applicant/Appellant) (Respondent) Applicant by : Shri Nitin Kamdar, AR Respondent by : Shri B. D. Gupta, Ld. Sr. DR Date of hearing : 30.09.2022 Date of pronouncement : 07.10.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Assessee in respect of order dated 13.09.2013 passed by the Tribunal. 2. The Ld. AR submitted that the Tribunal while rendering the decision in para 8 of the appellate order have considered valuation report of DVO based on Original purchase Deed of land. The Ld. AR submitted that there is a mistake in the order of the Tribunal as in the appellate order following additional evidences placed in paper book of additional evidences filed on 17.07.2013 have not been considered.: Sr. No. Particulars Page No. 1 Copy of Order of Deputy Collector, Rajkot Prant. Dt. 19.04.2010 with English translation 1-9 2 Copy of correction deed dt. 01.12.2009 with English translation 10-22 3 Copy of corrected revenue records with English translation 23-26 MA No. 3/RJT/2015 A.Y. 2006-07 2 The Ld. AR submitted that Tribunal accepted the additional evidences and same were discussed on page 3 of the order, however, while deciding the appeal no cognizance of these additional evidences were taken. The Ld. AR submitted that these evidences have bearing on facts of the case as these evidences make it clear that total land purchased by assessee was 17328.70 Sq. Mtrs and not 23472 Sq. Mtrs. This changes the valuation made by DVO. Therefore the Ld. AR prayed to rectify mistake in the order darted 13.09.2013 3. The Ld. DR relied upon the order of the Tribunal dated 13.09.2013 and submitted that the assessee is seeking review of order and the same is not allowable as per the provisions of Section 254 of the Income Tax Act, 1961. The Ld. DR further submitted that. 4. We have heard both the parties and perused all the relevant material available on record. The assessee’s additional evidences were properly taken on record by the Tribunal while deciding the appeal of the assesse and passed a just and proper order dated 13.09.2013. The Ld. AR could not point out any mistake apparent on record. The arguments advanced by the Ld. AR appear to be review of the decision taken by the Tribunal which is not permissible under Section 254 of the Income Tax Act, 1961. Hence, there is no merit in the present Misc. Application for recalling/rectifying the order dated 13.09.2013 passed in ITA No. 321/RJT/2011. Hence, the present Miscellaneous Application filed by the assessee is dismissed. 5. In result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open Court on this 7 th day of October, 2022. Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 7 th day of October, 2022 PBN/* Copies to: (1) The appellant (2) The respondent MA No. 3/RJT/2015 A.Y. 2006-07 3 (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY True Copy Assistant Registrar Income Tax Appellate Tribunal Rajkot Bench, Rajkot 1. Date of taking dictation: 2. Date of typing & draft order placed before the Dictating Member: 3. Date on which the approved draft comes to the Sr. P.S./P.S.: ......... 4. Dt. on which the fair order is placed before the Dictating Member for Pronouncement: .......... 5. Date on which the file goes to the Bench Clerk: 6. Date on which the file goes to the Head Clerk: .......................... 7. The dt.on which the file goes to the Astt. Registrar for signature on the order: ......................... 8. Date of despatch of the Order: ........................ 9.
