ACIT, Jaipur V. JEWELS EMPORIUM, Jaipur

MA 39/JPR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4512 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 23-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: RAJIV SOGANI C A DHK
• Keywords: Opportunity of being heard

Judgement Text

MA NO. 39/JP/2016 THE ACIT, CENTRAL CIRCLE- 1 , JAIPUR VS. M/S. JEWELS EMPORIUM, JAIPUR 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T; IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLA G ;KNO] YS[KK LNL; DS LE{K BEFORE:SHRI R.P.TOLANI, JM & SHRI VIKRAM SINGH YADA V, AM MISCELLANEOUS APPLICATION NO.39/JP/2016 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 217/JP/2014 & C.O. 11/JP/2014) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 THE ACIT CENTRAL CIRCLE- 1, JAIPUR CUKE VS. M/S. JEWELS EMPORIUM D-7, M.I. ROAD, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AABFJ 1456 A 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 : RAJIV SOGANI, CA LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/07/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 1/07/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM:- THE REVENUE HAS FILED A MISCELLANEOUS APPLICATION AGAINST THE ORDER OF ITAT DATED 19-10-2015 CONTENDING THAT THERE IS A MISTAKE APPARENT FROM RECORD IN THE IMPUGNED ORDER IN PARA 4 AND 5 INASMU CH AS THE LD. DR HAS RELIED ON THE ORDER OF THE AO WHEREAS BY MISTAKE I T HAS BEEN HELD THAT LD. DR AGREED FOR SETTING ASIDE OF THE MATTER. 2.1 THE LD. COUNSEL FOR THE ASSESSEE IS HEARD. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. WE FIND MERIT IN THE REVENUES M.A. AND IT IS VERIFIED MA NO. 39/JP/2016 THE ACIT, CENTRAL CIRCLE- 1 , JAIPUR VS. M/S. JEWELS EMPORIUM, JAIPUR 2 FROM THE RECORD THAT THE LD. DR HAD RELIED ON THE O RDER OF THE AO. THIS MISTAKE BEING APPARENT FROM RECORD IS ACCORDINGLY R ECTIFIED. CONSEQUENTLY, PARA 4 OF THE IMPUGNED ORDER SHALL NOW AFTER REC TIFICATION BE READ AS UNDER:- 4. AT THE END OF THE ARGUMENTS, THE LD. DR RELIED ON THE ORDER OF THE AO, ASSESSEE RELIED ON THE ORDER OF TH E LD. CIT(A) AND HIS C.O. AND IN THE ALTERNATE THE ASSESSEE MA DE ALTERNATE CONTENTION THAT THE ISSUE IN QUESTION MAY BE SET AS IDE TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH AFTER THE JUDGE MENT RENDERED IN THE CASE OF ANJU KUMAR VARSHNEY & OTHER S VS. ITO (SUPRA) BY HON'BLE RAJASTHAN HIGH COURT, AFTER GIV ING THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD IN ACCORDANCE WITH LAW. 2.3 EXCEPT ABOVE, THERE IS NO CHANGE IN THE ITAT OR DER. HENCE, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED . PRONOUNCED IN THE OPEN COURT ON 1-07-2016 . SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/07/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ACIT, CENTRAL CIRCLE- 1, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- M/S. JEWELS EMPORIUM, JAIPUR 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.39/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR