ITO, BEAWAR V. CHANDULAL & BROTHERS, BEAWAR

MA 37/JPR/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 5439 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 18-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: M C BHANDARI DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER MISCELLANEOUS APPLICATION NO.37/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 446/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 THE ITO WARD- 2,BEAWAR CUKE VS. M/S. CHANDULAL & BROTHERS AGRASEN BAZAR, BEAWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAAFC 6458 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL CIT-. DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: SHRI M.C. BHANDARI LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/08/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 17 /08/2016 VKNS'K@ ORDER PER BHAGCHAND, AM THROUGH THIS MISCELLANEOUS APPLICATION, THE REVENU E PRAYS FOR RECALLING OF ITAT JAIPUR BENCH ORDER DATED 6-11-201 5 WHICH WAS DISMISSED BY ITAT ON THE GROUND OF BELOW TAX EFFECT OF LESS THAN RS. 4.00 THE SUBMISSION OF THE DEPARTMENT FOR RECALLING OF THE ITAT ORDER DATED 6-11-2015 IS AS UNDER:- IT IS HUMBLY SUBMITTED THAT IN THIS CASE APPEAL W AS FILED AS PER EXCEPTION GIVEN IN PARA 8 OF BOARDS INSTRUCTI ON NO. 5/2014 DATED 10-07-2014 BUT THE APPEAL OF THE DEPAR TMENT MA NO. 37/JP/2016 ITO, WARD- BEAWAR VS. M/S. CHANDULAL & BROTHERS, BE AWAR . 2 WAS DISMISSED IN LIMINE WITHOUT CONSIDERING THE EXC EPTIONAL CLAUSE 8 OF BOARDS INSTRUCTION. IN VIEW OF SUBMIS SION MADE ABOVE, IT CAN BE SEEN THAT THERE IS A MISTAKE APPARENT IN THE ORDER PASSED BY HON'BLE ITAT. 2.1 DURING THE COURSE OF HEARING, THE LD. AR OF THE ASSESSEE ALSO PRAYED THAT THE C.O. NO. 38/JP/2015 OF THE ASSESSEE MAY KI NDLY BE RECALLED AS IT WAS WITHDRAWN BY THE LD. AR OF THE ASSESSEE ONLY IN THE CASE WHEN THE APPEAL OF THE REVENUE WAS DISMISSED BY THE ITAT BEI NG BELOW TAX EFFECT OF LESS THAN RS. 4.00 LACS. 2.2 AFTER HEARING BOTH THE PARTIES AND PERUSING THE MATERIALS AVAILABLE ON RECORD, I FIND THAT THERE IS FORCE IN THE SUBMIS SION OF THE LD. DR THAT THE APPEAL OF THE REVENUE DOES NOT COME UNDER THE PURVI EW OF LOW TAX EFFECT OF LESS THAN RS. 4.00 LACS. HENCE, IT APPEARS THAT THERE IS APPARENT MISTAKE IN ITAT ORDER (SUPRA) IN DISMISSING THE APPEAL OF T HE REVENUE. IN THIS VIEW OF THE MATTER, THE APPEAL OF THE REVENUE AS WE LL AS THE C.O. OF THE ASSESSEE ARE RECALLED AND DIRECT THE REGISTRY TO FI X THE DATE OF HEARING OF APPEAL ON 5-10-2016 FOR WHICH BOTH THE PARTIES HAVE BEEN COMMUNICATED IN THE OPEN COURT. MA NO. 37/JP/2016 ITO, WARD- BEAWAR VS. M/S. CHANDULAL & BROTHERS, BE AWAR . 3 3.0. IN THE RESULT, THE MISCELLANEOUS APPLICATION F ILED BY THE REVENUE IS ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 17/08/ 2016 SD/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17 /08/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD- 2, BEAWAR 2. IZR;FKHZ@ THE RESPONDENT- M/S. CHANDULAL & BROTHERS, BEAWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.37/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR