The ACIT, Cen. Cir.-1, RAJKOT-GUJARAT V. M/s. Siyaram Metal Udyog Pvt. Ltd., JAMNAGAR

MA 33/RJT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8602 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 15-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIABHIMANYUSINGHYADAV; WAYTOTHISMISCELLANEOUSAPPLICATIONISSEEKINGTORECALL
• Assessee Lawyers: SHRISAGARSHAH

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनायपीप INTHEINCOMETAXAPPELLATETRIBUNAL, (ConductedthroughVirtualCourt,Rajkot) BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRISIDDHARTHANAUTIYAL,JUDICIALMEMBER MANo.33/Rjt/2023 in आयकरअपीलसं./ITANo.373/Rjt/2015 With CONo.58/Rjt/2015 निर्धररवरध/Asstt.Year:2011-2012 A.C.I.T, Circle-1, Jamnagar. Vs. M/sSiyaramMetalsUdyogPvtLtd., B-18,ShankarTekriUdyogNagar, Jamnaga. PAN:AAOCS0508E (Applicant)(Respondent) Assesseeby:ShriSagarShah,AR Revenueby:ShriAbhimanyuSinghYadav,Sr.D.R सुिव्ईकीत्रीख /DateofHearing:09/02/2024 घोरर्कीत्रीख /DateofPronouncement:21/02/2024 आदेश /ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: Therevenuebywaytothismiscellaneousapplicationisseekingtorecall theorderpassedbytheITATdated24/02/2023,onthereasoningthatthereisa mistakeapparentonrecordu/s254(2)oftheAct. 2.TherevenueinthemiscellaneousapplicationsubmittedthattheBench,at thetimeofhearingthematter,directedtheLd.ARtoprovidenecessarydetailsto theLd.CIT.DRwhichwereprovidedbytheassesseedated13/02/2023.Itwas M.ANo.33/Rjt/2023 in ITAno.373/Rjt/2015with C.ONo.58/Rjt/2015 Asstt.Year2011-12 2 directedalsobytheBenchthattheLd.CIT.DRuponreceivingthenecessary detailsfromtheassesseeisatlibertytofilethewrittensubmission.However,the Benchhaspassedtheorderdated24/02/2023,withoutwaitingforthereportto befiledbytheLd.CITDR.Accordingly,itwassubmittedthatthereisanapparent mistakeintheorderoftheITATwhichhascreptinadvertentlyandthereforethe sameshouldberecalledforfreshhearing. 3.Ontheotherhand,theLd.ARfairlysubmittedtherelevantdetailswhich weretobefiledtotheLd.CITDRwasalreadyfurnishedontheearlieroccasion butthesamewasnotavailablewithLd.CIT.DRatthetimeofhearing.TheLd.AR accordinglyinpursuancetothedirectionoftheITATsuppliednecessarydetails againbuttheITATinadvertentlyhaspassedtheorderwithoutwaitingforthe reportfromtheLd.CITDR.TheLd.ARlefttheissueatthediscretionofthe bench. 4.Heardtherivalcontentionsofboththepartiesandperusedthematerials availableonrecord.Admittedly,theITAThaspassedtheorderwithoutwaitingfor thereportfromLd.CITDR.Thus,itimpliesthatthecontentionsoftheLd.DR havenotbeenconsideredwhilepassingtheorderindispute.Furthermore,we notethatthereportoftheLd.CITDRisavailablenowwhichcontainsthe referencetomanyjudgmentsoftheHon’bleSCwhichhavenotbeenconsidered. Thus,weareoftheviewthatnon-considerationofthereportoftherespondent amountstoamistakeapparentfromtherecordwithintheprovisionofsection 254(2)oftheAct.Accordingly,werecalltheorderpassedbytheITATandrestore toitsoriginalnumber.Theregistryisdirectedtofixthematterforfreshhearing dated27/02/2024.Asthedateofhearinghasbeenpronouncedinopencourt, therequirementofissuingseparatenoticetothepartiesisdispensedwith.Hence, theMAfiledbytherevenueisherebyallowed. M.ANo.33/Rjt/2023 in ITAno.373/Rjt/2015with C.ONo.58/Rjt/2015 Asstt.Year2011-12 3 5.Intheresult,theappealfiledbytherevenueisallowed. OrderpronouncedintheCourton21/02/2024atAhmedabad. Sd/-Sd/- (SIDDHARTHANAUTIYAL)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated21/02/2024 Manish