ACIT, Kota V. SHRI DILBAG KUMAR, Kota

MA 33/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2330 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 18-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO.33/JP/2012 (ARISING OUT OF MA NO. 35/JP/2010 IN ITSSA NO. 8 4/JP/04) BLOCK PERIOD: 1990-91 TO 1999-2000 I.E. UPTO 7- 04-2000 THE ACIT VS. SHRI DILBAGH KUMAR CENTRAL-KOTA PROP. LAXMAN DAS CHANAN DAS KOTA KOTA (APPELLANT) (RESPONDENT) DEPARTMENT BY: SHRI D.C. SHARMA ASSESSEE BY : SHRI P.C. PARWAL DATE OF HEARING: 05-09-2014 DATE OF PRONOUNCEMENT: 19-09-2014 ORDER PER R.P. TOLANI, JM THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATIO N U/S 254(2) OF THE ACT AGAINST THE ORDER OF THE TRIBUNAL DATED 12- 10-2010 IN M.A. NO.35/JP/2010 (ARISING OUT OF ITSSA NO. NO.84/JP/2 004) AND C.O. NO. 1/JP/2005 WHEREBY THE TRIBUNAL ON THE BASIS OF DECI SION OF HON'BLE SUPREME COURT IN CASE OF ACIT VS. HOTEL BLUE MOON, 321 ITR 362 HAS ALLOWED THE C.O. OF THE ASSESSEE BY HOLDING THAT WI THOUT ISSUE OF NOTICE U/S 143(2), THE ASSESSMENT MADE U/S 158BC IS WITHOUT JU RISDICTION AND THEREFORE, VOID AB-INITIO. 2 2.1 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE BENCH HAS OBSERVED FROM TH E MATERIAL AVAILABLE ON RECORD THAT DEPARTMENT HAS APPROACHED THE HON'BLE HIGH COURT ON THE ISSUE INDICATED IN THE MISCELLANEOUS APPLICATION AND THE HON'BLE HIGH COURT VIDE ITS ORDER DATED 27-03-2012 HAD DISMISSED THE APPEAL OF THE DEPARTMENT. BY RESPECTFULLY FOLLOWING THE DECISION OF HON'BLE HIGH COURT (SUPRA), WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION OF THE RE VENUE. THUS THE SAME IS DISMISSED AS INFRUCTUOUS. 3.0 IN THE RESULT, THE M.A. OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19-09-2014. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 19 TH SEPT 2014 *MISHRA COPY FORWARDED TO:- 1. THE ACIT, CENTRAL , KOTA 2. SHRI DILBAGH KUMAR, KOTA 3. THE LD. CIT BY ORDER 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 33/JP/2012) AR ITAT, JAIPUR