M/s Grove-Tech Infracon Private Limited, Surat V. The Assistant Commissioner of Income Tax, Navsari Circle, Navsari

MA 39/SRT/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9000 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 19-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SUJESH SURATWALA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM MA No. 39/SRT/2022 [Arising in ITA Nos.14/SRT/2019] Assessment Year: (2015-16) (Physical Court Hearing) M/s Grove Tech Infracon. Pvt. Ltd. Manohar Complex, Opp. Dabu Hospital, Navsari-396445 Vs. Assistant Commissioner of Income Tax, Navsari Circle, Room No.302, Aaykar Bhavan, Nr.Charpool Police Chowki, Lunsikui, Navsari èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCG 8693 E (Applicant) (Respondent) Ǔनधा[ǐरती कȧ ओर से /Assessee by Shri Sujesh Suratwala, C.A राजèव कȧ ओर से /Respondent by Shri Vinod Kumar, Sr. DR सुनवाई की तारीख /Date of Hearing 16-09-2022 उɮघोषणा कȧ तारȣख /Date of Pronouncement 03-11-2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Applications (M.A), the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short ‘the Act’) has crept in the order of the Tribunal, dated 31.03.2022. 2. At the outset the contention raised by the Ld. Counsel for the assessee is that the Tribunal has set- aside the order of Ld. CIT(A) and remitted the matter before the Assessing Officer, wrongly. The Ld. Counsel argued that Tribunal should have adjudicated the issue on merit instead of remitting the issue back to the file of Assessing Officer for fresh examination and adjudication. Therefore, there is a mistake apparent from the record, hence order passed by Tribunal may be-recalled. Page | 2 MA No.39/SRT/2022 (a/o ITA No.14/SRT/2019) M/s Grove Tech Infracon Pvt. Ltd. 3. On the other hand, Ld. Sr.DR for the Revenue submitted that the order passed by the Tribunal, vide para-9 of its order wherein it is clearly mentioned and stated that before the Assessing Officer, the assessee has not furnished sufficient details of agricultural land and all deeds and documents of agricultural land were not submitted before the Assessing Officer. Therefore, the Assessing Officer did not get opportunity to verify these evidences. Moreover, Ld. CIT(A) also did not call the remand report from AO, on these evidences. Therefore, Ld.Sr-DR for the Revenue has pointed out that order passed by Tribunal does not contain any mistake apparent from the record. Hence, the order passed by the Tribunal should not be re-called and revised. 4.We have heard both the parties and perused the materials available on record. We note that the order passed by this Tribunal, vide para-9 of its order, the Tribunal has mentioned that some of the documents were not submitted before the Assessing Officer at the time of assessment proceedings. In fact, the Assessing Officer while giving acknowledgment to the assessee, vide letter dated 28.12.2017, (which is reproduced in the order of the Tribunal), wherein Assessing Officer has clearly mentioned that the assessee has not submitted details of agricultural land holding and has not submitted all deeds of agricultural land, during assessment proceedings, before Assessing Officer. These documents were submitted by the assessee during the First Appellate stage, however Ld. CIT(A) did not call for remand report on these documents and evidences. Therefore, we note that Assessing Officer did not get opportunity to examine these documents / evidences filed by assessee during appellate stage. This is the reason, the Tribunal has remitted the matter back to the file of the assessing officer for fresh examination. Therefore, we note that there is no mistake apparent on record in the order passed by the Tribunal, hence we dismiss the Miscellaneous Application filed by the assessee. Page | 3 MA No.39/SRT/2022 (a/o ITA No.14/SRT/2019) M/s Grove Tech Infracon Pvt. Ltd. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order is pronounced in the open court on 03/11/2022 by placing the result on the Notice Board as per Rule 34(5) of the Income Tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER स ू रत/Surat Ǒदनांक/ Date: 03/11/2022 Dkp Outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat