Appeal details
Counselvise Citation
[2012] 123 COUNSELVISE.COM (IT) 7576 (ITAT-RAJKOT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
30-01-2012
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
20-01-2012
Assessment Year
2009-2010
Appeal Filed On
26-12-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT. BEFORE SHRI T. K. SHARMA (JM) AND SHRI A. L. GEHL OT AM). M.A.NOS.39 & 40/RJT/2010. (ASSESSMENT YEAR 2009-10 & 2010-11.) (ARISING OUT OF ORDER OF ITA NOS.1169 & 1170/RJT/20 10). THE I.T.O., VS. RAMGOPAL O. MAHESHWARI, (TDS)-3, JAMNAGAR. PROP.OF SIYARAM METAL UDYOG, B-18, GIDC, SHANKER TEKRI, UDYOGNAGAR, JAMNAGAR. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI J. M. SAHAY, D. R. ASSESSEE BY : SHRI J.C. RANPURA, C.A.. DATE OF HEARING : .20-01-2012. DATE OF PRONOUNCEMENT : 30-01-2012. O R D E R. PER A. L. GEHLOT (A.M.) : THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE REVENUE AGAINST THE ITA NOS.1169 & 1170/RJT/201 0 FOR THE ASSESSMENT YEAR 2009-10 AND 2010-11 RESPECTIVELY ORDER DATED 16-06- 2011. 2 .BOTH MISCELLANEOUS APPLICATIONS FILED BY THE REV ENUE ARE BASED ON IDENTICAL ON FACTS. FOR THE PURPOSE OF READY REFER ENCE, THE CONTENTS OF THE M.AS. ARE REPRODUCED FROM A.M.NO.39/RJT/2011 IN CASE OF S HRI RAMGOPAL O. MAHESHWARI AS UNDER:- 2. IN THIS CASE, THE DEDUCTOR HAD FILED APPEALS BE FORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL, .RAJKOT AGAINST THE ORDER OF THE LD. CIT(A)-II, RAJKOT. 3. THE HONBLE INCOME TAX APPELLATE TRIBUNAL, RAJKO T VIDE ORDER NO.ITA NO.1169 & 1170/RJT/2010 DATED 17-06-2011, HA S ALLOWED THE APPEAL IN THE FAVOUR OF THE DEDUCTOR RELYING UPON T HE ISSUE THAT SCRAP SOLD WAS NOT THE SCRAP AS DEFINED IN EXPLANATION (B ) TO SECTION 206(C) OF THE ACT. M.A NOS.39 & 40-RJT-2010. A. Y. 2009-10 & 2010-11. 2 ON GOING THROUGH THE ABOVE ORDERS, IT IS FOUND THAT NOTHING IS REFLECTED REGARDING RAMGOPAL O. MAHESHWARIS CASE. THE ASSESSEE HAS SOLD THE SCRAP OF RS.94,37,78,651/- FOR F.Y.2008-09 WITHOUT COLLECTING TCS @ 1% WHICH COMES TO RS.94,37,786/-. THE THING MENT IONED ABOUT THE ASSESSEE IN ITAT, RAJKOTS ORDER IS ONLY THE APPELL ANTS NAME AT THE FIRST PARA OF THE ORDER & IN CONCLUSION, IT IS SAID TO HA VE ALLOWED THE APPEAL IN HIS CASE AND SET ASIDE THE ORDERS OF THE REVENUE AU THORITIES, ISSUE RAISED IN ALL CASES IS ON SAME LINE. BUT WITHOUT THE MENTI ON OF AMOUNT OF TURNOVER & AMOUNT OF TCS, IT CANNOT EVEN GUESS THE IMPORTANC E & PRIORITY OF THE CASE AS THE SAME HAS HUGE DEMAND INVO.VED ON THE BA SIS OF THE HUGE TURNOVER. 4. IN THE CONCLUDING PARA. OF THE SAID ITATS ORDER , DECISION IN THE CASE OF ONLY NATHULAL P. LAVATI IS GIVEN WHILE NO F INDINGS IN THE CASE OF SHRI RAMGOPAL O.MAHESHWARI HAS BEEN GIVEN. IT IS A MISTAKE APPARENT FROM THE RECORD. YOUR HONOUR IS, THEREFORE, REQUEST ED THAT A RECTIFICATION ORDER U/S.254(2) MAY BE PASSED BY GIVING CONCLUDING FINDINGS IN THE CASE OF SHRI RAMGOPAL O. MAHESHWARI, SO THAT EFFECT OF I TATS ORDER CAN BE GIVEN HIS CASE. 3. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES, RECORD PERUSED. THE AO WANTS FROM ITAT THROUGH MISCELLANEOUS APPLIC ATION THAT THE AMOUNT OF TURNOVER AND AMOUNT OF TCS IN BOTH THE CASES ARE TO BE RECORDED SEPARATELY IN THE ORDER OF THE ITAT. IT APPEARS THAT THE AO HAS F ILED MA WITHOUT READING COMPLETE ORDER OF ITAT. IN THE ORDER, IT IS CLEARLY STATED IN PARA-1 ITSELF THAT FACTS OF ALL THE FOUR APPEALS ARE IDENTICAL THEREFORE, TH ESE APPEALS DECIDED BY THAT COMMON ORDER. AS REGARDS AMOUNT OF TURNOVER IN CASE OF RAMGOPAL O. MAHESHWARIS CASE, THE AO HAS TO TAKE FROM THE RECO RD AND RECALCULATE INCOME IN ACCORDANCE WITH THE ORDER OF ITAT, THIS IS THE N ORMAL SPIRIT OF READING AND UNDERTAKING OF SUCH TYPE OF JUDICIAL ORDER. HOWEVE R, TO CLARIFY MORE, IN THE ORDER WE WOULD LIKE TO ADD ONE MORE PARA IN THE ORDER DAT ED 17-06-2011 READS AS UNDER:- 11-A SINCE FACTS OF THE CASE OF SHRI RAMGOPAL O. MAHESHWARIS CASE ARE IDENTICAL TO THE FACTS OF THE CASE OF NATHULAL P. L AVATI. THEREFORE, APPEALS OF SHRI RAMGOPAL O. MAHESHWARI IS ALSO DECIDED IN T HE LIGHT OF ABOVE DISCUSSION. THE AO IS DIRECTED ACCORDINGLY. M.A NOS.39 & 40-RJT-2010. A. Y. 2009-10 & 2010-11. 3 4. IN THE RESULT, MA IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 30-01-2012. SD/- SD/- ( T. K. SHARMA ), ( A. L. GEHLOT ), JUDICIAL MEMBER. ACCOUNTANT MEMBER. RAJKOT. DATED: 30 -01-2012. NVA/ COPY TO:- 1 THE ITO, (TDS)-3, JAMNAGAR. 2.SHRI RAMGOPAL O. MAHESHWARI, JAMNAGAR. 3.THE C.I.T.(A)-II, RAJKOT. 4.THE C.I.T., RAJKOT. 5.THE D.R., ITAT, RAJKOT. 6. THE GUARD FILE TRUE COPY. BY ORDER, ASSTT. REGISTRAR, ITAT,RAJKOT.
