THE Pr. CIT-1, Bhopal V. Shri Vikram Singh Puar Son & LR of Late Tukoji Roa Puar, Dewas

MA 33/Ind/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5587 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-04-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 06-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: B G JOSHI
• Keywords: Revision of order
• Section: 263

Judgement Text

[MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER M.A. NO.33/IND/2018 (ARISING OUT OF ITA NO.407/IND/2016) ASSESSMENT YEAR: 2011-12 PR. CIT - 1 BHOPAL / VS. VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR ANAND BHAWAN PLACE DEWAS (M.P.) ( APPELLANT ) ( REVENUE ) P.A. NO. AGDPP8186E APPELLANT BY SHRI K.G. GOYAL, SR.D.R. RESPONDENT BY SHRI B.G. JOSHI, A.R. DATE OF HEARING: 21.06.2019 DATE OF PRONOUNCEMENT: 09.08.2019 / O R D E R PER KUL BHARAT, J.M: THIS MISCELLANEOUS APPLICATION BY THE REVENUE SEEKING RECALLING OF THE ORDER OF THE TRIBUNAL DATED 9.3.2018 PASSED IN ITA NO.407/IND/2016. [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 2 2. THE LD. D.R. REITERATED THE SUBMISSIONS AS MADE IN THE MISCELLANEOUS APPLICATION. THE CONTENTS OF THE MISCELLANEOUS APPLICATION ARE REPRODUCED AS UNDER: [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 3 [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 4 [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 5 3. THE LD. COUNSEL FOR THE ASSESSEE OPPOSED THESE SUBMISSIONS AND REITERATED THE SUBMISSIONS AS MADE IN THE REPLY OF THE MISCELLANEOUS APPLICATION. THE CONTENTS OF THE SAME ARE REPRODUCED AS UNDER: [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 6 [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 7 4. IN THE REJOINDER, LD. D.R. HAS RELIED UPON THE DE CISION OF HIGH COURT OF PUNJAB & HARYANA IN THE CASE OF SMT. SWARAN KANTA VS. CIT (1989) 44 TAXMAN 68 (P&H). 5. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MATERIALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. THE CONTENTION OF THE REV ENUE IS THAT IT WAS ONLY TYPOGRAPHICAL ERROR THAT HAD CREPT INTO THE IMPUGNED ORDER. SUCH ERRORS OUGHT NOT TO BE FATAL AS THE NOTICE FOR INITIATING PROCEEDINGS U/S 263 OF THE INC OME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) WAS VALIDLY ISSUED AND SERVED UPON THE LEGAL HEIRS OF SHRI TOKOJI RAO PUAR . OUR ATTENTION WAS DRAWN ON THE NOTICE FOR ATTENDING TH E HEARING BEFORE LD. PR. CIT DATED 3.10.2016. WE HAVE G IVEN OUR THOUGHTFUL CONSIDERATION NON-CONSIDERATION OF THE SUBMISSIONS MADE BY THE REVENUE WOULD CERTAINLY TANTAMOUNT TO MISTAKE APPARENT FROM THE RECORDS. WE [MA NO.33/IND/2018] [VIKRAM SINGH PUAR SON AND LR OF LATE TOKOJI RAO PUAR, DEWAS 8 NEED TO EXAMINE WHETHER IT IS PURELY A TYPOGRAPHICAL ER ROR. THEREFORE, WE RECALL OUR ORDER DATED 9.3.2018 AND DIRE CT THE REGISTRY TO FIX THE FRESH HEARING OF APPEAL ON 12.09.2019. 6. IN THE RESULT, THE M.A. FILED BY THE REVENUE IS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 09. 08.2019. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 09/08/2019 VG/SPS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE