M/S COLORS INDIA, ALWAR V. INCOME TAX OFFICER, WARD, BHIWADI

MA 40/JPR/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8235 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S B JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM M.A. NO. 40/JP/2019 (ARISING OUT OF ITA NO. 565/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2014-15 M/S COLORS INDIA, G-1-908, RIICO INDUSTRIAL AREA, CHOPANKI, BHIWADI, ALWAR CUKE VS. THE ITO, WARD, BHIWADI LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAHFC 0506E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. MAHENDRA GARGIEYA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 05/03/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 23/03/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE CO-ORDINATE BENCH I N ITA NO. 565/JP/2018 DATED 28/11/2018 FOR A.Y 2014-15. 2. DURING THE COURSE OF HEARING, THE LD. AR SUBMITT ED THAT CERTAIN GLARING AND PATENT MISTAKES APPARENT FROM THE FACE OF THE RECORD WERE NOTICED AND HENCE, THE PRESENT APPLICATION. IT WAS SUBMITTED THAT FIRSTLY, THE ASSESSEE HAS RELIED ON CERTAIN DECISIONS WHICH THE TRIBUNAL HAS EXAMINED AND DISTINGUISHED. IT WAS SUBMITTED THAT THE FACTUA L POSITION AVAILABLE IN THE CASE IN HAND AS ALSO IN THE CITED CASES WERE THE SA ME IN PRINCIPLE AND THE M.A. NO. 40/JP/2019 M/S COLORS INDIA, ALWAR VS. ITO, WARD, BHIWADI 2 RATIO LAID IN THOSE CASES, WAS NOT APPLIED ON THE F ACTS OF THE PRESENT CASE, DEPRIVING THE APPLICANT ASSESSEE FROM THE BENEFIT O F THE CITED DECISIONS. IT WAS FURTHER SUBMITTED THAT THE ASSESSEE IN ITS WRIT TEN SUBMISSION HAS SPECIFICALLY SUBMITTED THAT THE PAYMENTS WERE MADE TO THE TRUCK DRIVERS, WHO CAME FROM OUTSIDE AND STAYED IN THE CITY OF THE ASSESSEE AND EVEN INSISTED ON THE CASH PAYMENTS, WHICH WAS IN ACCORDA NCE WITH THE PREVAILING TRADE PRACTICE AND THE SAD FACT APPEARS TO HAVE COM PLETELY ESCAPED THE ATTENTION OF THE BENCH. IT WAS FURTHER SUBMITTED TH AT THE TRIBUNAL HAS ALSO FAILED TO CONSIDER THE PAST HISTORY OF THE ASSESSEE WHERE NO SUCH DISALLOWANCE WAS MADE. IT WAS SUBMITTED THAT THESE MISTAKES HAVE RESULTED IN A GREAT MISCARRIAGE OF JUSTICE AND SERIOUSLY AFF ECTED AND HAVE PREJUDICED THE INTEREST OF THE ASSESSEE AND ALL THE ABOVE MIST AKES ARE APPARENT, GLARING AND PATENT HENCE, REQUIRE A SUITABLE RECTIF ICATION U/S 254(2) OF THE ACT. 3. PER CONTRA, THE LD. DR SUBMITTED THAT THE TRIBU NAL HAS DULY CONSIDERED THE FACTUAL MATRIX OF THE CASE AS WELL A S DECISIONS OF THE CO-ORDINATE BENCHES AND THEREAFTER, HAS GIVEN A DET AILED FINDING THROUGH A SPEAKING ORDER WHICH ARE CONTAINED AT PARA 7 OF ITS ORDER. IT WAS SUBMITTED THAT THERE IS NO APPARENT MISTAKE ON THE FACE OF TH E ORDER AND THE CONTENTION SO ADVANCED BY THE ASSESSEE WOULD RESULT IN A REVIEW OF THE ORDER SO PASSED BY THE TRIBUNAL WHICH IS OUTSIDE TH E SCOPE OF U/S 254(2) OF THE ACT. IT WAS ACCORDINGLY SUBMITTED THAT THE APPL ICATION SO FILED BY THE ASSESSEE DESERVE TO BE DISMISSED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PURUSED THE MATERIAL AVAILABLE ON RECORD. ONCE THE COORDINATE BENCH HAS EXAMINED THE VARIOUS DECISIONS CITED AT THE BAR AND THEN ARRIVED AT A FI NDING THAT THOSE DECISIONS M.A. NO. 40/JP/2019 M/S COLORS INDIA, ALWAR VS. ITO, WARD, BHIWADI 3 DOESNT SUPPORT THE CASE OF THE ASSESSEE, A VIEW HA S BEEN FORMED AND A CONSCIOUS DECISION HAS BEEN ARRIVED AT IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND RELOOKING AT SUCH DECISIONS SO CIT ED WOULD AMOUNT TO A REVIEW OF THE DECISION SO ARRIVED AT BY THE COORDIN ATE BENCH WHICH IS OUTSIDE THE PURVIEW AND LIMITED SCOPE OF SECTION 25 4(2) OF THE ACT. IN TERMS OF WRITTEN SUBMISSIONS NOT CONSIDERED BY THE COORDINATE BENCH, WE FIND THAT ONCE THE VARIOUS CONTENTIONS SO ADVANCED BY THE LD AR DURING THE COURSE OF THE HEARING HAVE BEEN DULY CONSIDERED, IT IS NOT EXPECTED OR REQUIRED THAT THE COORDINATE BENCH SHOULD ALSO CONS IDER THE WRITTEN SUBMISSIONS IN ADDITION TO THE VARIOUS CONTENTIONS SO ADVANCED BY THE LD AR DURING THE COURSE OF HEARING. FURTHER, THERE IS NO THING ON RECORD THAT THE WRITTEN SUBMISSIONS WERE REFERRED TO DURING THE COU RSE OF HEARING OR THE ATTENTION OF THE BENCH WAS INVITED TO SPECIFIC WRIT TEN SUBMISSIONS AND INSPITE OF THAT, THE ORDER HAS BEEN PASSED. FURTHE R, REGARDING THE CONTENTION THAT THE TRUCK DRIVERS HAD INSISTED ON C ASH PAYMENTS, THERE IS NOTHING ON RECORD THAT ANY SUCH CONTENTIONS WERE AD VANCED DURING THE COURSE OF HEARING OR FOR THAT MATTER TAKEN BEFORE T HE LOWER AUTHORITIES. FURTHER, THERE IS NOTHING ON RECORD IN TERMS OF ANY CONTENTIONS ADVANCED DURING THE COURSE OF HEARING RELATING TO THE PAST H ISTORY OF THE ASSESSEE AND IN ANY CASE, IT IS A FACTUAL ISSUE WHICH IS SUBJECT MATTER OF EXAMINATION FOR THE YEAR UNDER CONSIDERATION AND WHICH HAS BEEN DUL Y CONSIDERED AND EXAMINED BY THE COORDINATE BENCH. WE THEREFORE DON T FIND ANY BASIS TO ENTERTAIN THE MISC. APPLICATION SO FILED BY THE ASS ESSEE AS THE SAME WILL TANTAMOUNT TO REVIEW OF THE ORDER THUS BEING BEYOND THE SCOPE AND LIMITED JURISDICTION OF RECTIFYING ANY APPARENT MISTAKE IN TERMS OF SECTION 254(2) OF THE ACT. M.A. NO. 40/JP/2019 M/S COLORS INDIA, ALWAR VS. ITO, WARD, BHIWADI 4 IN THE RESULT, MISCELLANEOUS APPLICATION SO FILED B Y THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/03/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23/03/2021. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S COLORS INDIA, ALWAR 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD, BHIWADI 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A NO. 40/JP/2019} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR