Income Tax Officer, Ludhiana V. Sh. Vikas Sharma, Ludhiana

MA 32/CHANDI/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6733 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 24-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NO. 32/CHD/2017 (IN ITA NO. 833/CHD/2011) (ASSESSMENT YEAR: 2006-07) THE ITO, VS. SH. VIKAS SHARMA, WARD-1(5), PROP. SHIVA OIL CARRIES, LUDHIANA 3040, SECTOR 32-A. CHANDIGARH ROAD, LUDHIANA PAN NO. ABEPS7453C & M.A. NO. 33/CHD/2017 (IN ITA NO. 1084/CHD/2013) (ASSESSMENT YEAR: 2010-11) THE ITO, VS. SH. VIKAS SHARMA, WARD-1(5), PROP. SHIVA OIL CARRIES, LUDHIANA 3040, SECTOR 32-A. CHANDIGARH ROAD, LUDHIANA PAN NO. ABEPS7453C (APPELLANT) (RESPONDENT) APPELLANT BY : SH. MANJIT SINGH, SR DR RESPONDENT BY : S/SHRI SUDHIR SEHGAL & ASHOK GOYAL DATE OF HEARING : 23.03.2018 DATE OF PRONOUNCEMENT : 04.06.2018 ORDER 2 M.A.NOS 32 & 33-CHD-2017 IN ITAS 833-C-11 & 1084-C-13- SH. VIKAS SHARMA, LUDHIANA PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATIONS HAVE BEEN PREFERRED BY THE DEPARTMENT PLEADING THEREIN THAT A MISTAKE APPAREN T ON RECORD HAS OCCURRED IN THE ORDER DATED 19.6.2014 PASSED BY T HE TRIBUNAL. 2. THE ARGUMENTS ON THE APPLICATION WERE HEARD ON 1 6.3.2018 AND TRIBUNAL NOTED THAT THERE WAS NO MISTAKE APPARENT O N RECORD AS ALLEGED BY THE DEPARTMENT. THAT THIS APPLICATION WAS A FRIVOLO US APPLICATION MOVED BY THE DEPARTMENT. IN VIEW OF THIS, THE CONCERNED OFF ICERS WERE ASKED TO COME PRESENT TO EXPLAIN AS TO WHY COSTS SHOULD NOT BE IMPOSED FOR MOVING SUCH FRIVOLOUS APPLICATION. HOWEVER, A LETTER DATE D 22.3.2018 HAS BEEN PRODUCED ON FILE ADDRESSED TO THE CIT (DR), FROM P RINCIPAL COMMISSIONER OF INCOME TAX-1, LUDHIANA, WHEREIN, IT HAS BEEN EXP LAINED THAT AS THE CONCERNED OFFICERS WERE NOT AVAILABLE PRESENTLY. H OWEVER, IT HAS BEEN ADMITTED THAT THERE WAS NO MISTAKE APPARENT ON RECO RD. THAT IN THE APPLICATION, THE ASSESSING OFFICER HAS PLEADED THAT SPECIFIC FINDING ON THE RELEVANT ISSUE REGARDING LIABILITY OF THE ASSESSEE TO DEDUCT TAX AT SOURCE U/S 40(A)(IA) OF THE ACT HAS NOT BEEN ARRIVED AT IN SO FAR AS THE ASSESSMENT YEAR UNDER CONSIDERATION, I.E ASSESSMENT YEAR 2010-11 WA S CONCERNED. THAT THE TRIBUNAL HAS PASSED ITS FINDINGS ON THESE ASSESSMEN TS ON THE BASIS ARRIVED AT FOR THE APPEAL OF THE DEPARTMENT FOR ASSESSMENT YEAR; 2006-07, WHICH WAS ALSO DECIDED ALONGWITH THE APPEAL FOR ASSESSMEN T YEAR 2010-11 VIDE CONSOLIDATED ORDER DATED 19.6.2014. HOWEVER, THE R ELEVANT FINDINGS OF THE TRIBUNAL ARRIVED IN PARA 15 OF THE ORDER ESCAPED T HE ATTENTION OF THE ASSESSING OFFICER. 3 M.A.NOS 32 & 33-CHD-2017 IN ITAS 833-C-11 & 1084-C-13- SH. VIKAS SHARMA, LUDHIANA IT HAS, THEREFORE, BEEN REQUESTED IN THE AFORESAID LETTER THAT IN FUTURE DUE CARE WILL BE TAKEN WHEN FILING SUCH MISC. APPLI CATIONS BEFORE THE TRIBUNAL. IN VIEW OF THE ABOVE SUBMISSIONS, THERE IS NO MERIT IN THE PRESENT MISC. APPLICATIONS AND THE SAME ARE HEREBY DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (B.R.R. KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 04.06.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR