The CIT(A)-1, Rajkot, Rajkot V. Smt. Sadhnaben Sanjaybhai Rajguru, Rajkot

MA 40/RJT/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8231 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 29-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट राजकोटराजकोट राजकोट यायपीठ, यायपीठ, यायपीठ, यायपीठ, राजकोट राजकोटराजकोट राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER Misc. Application NO.40/RJT/2023 IN ITA No.169/RJT/2022 Assessment Year : 2017-18 ITO, Ward-1(1)(1) Rajkot. Vs. Sadhanaben Sanjaybhia Rajguru 1, Neels Bungalow Nr.Saurashtra University Rajkot 360 005. PAN : ABVPJ 4651 Q (Applicant) (Responent) Assessee by : Shri Rushit Sheth, ld.AR Revenue by : Shri Ashish Kumar Pandey, ld.Sr.DR सुनवा ई क तारीख/D a t e o f He a r in g : 08/03/2024 घोषणा क तारीख /D a t e o f P r o no u nc e me nt: 15/03/2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER By way of the above Misc. Application, the Department seeks recall of the order of the Tribunal passed in the above ITA No.169/RJT/2022 dated 15.2.2023 by pointing out certain defects in the impugned order. 2. The reasons for recalling the impugned order of the Tribunal, as contained in MA are as under: MA No.40/RJT/2023 2 “Reasons for filing MA 3. On further appeal, the Hon. ITAT vide order passed in ITA No 169/RJT/2022 dated 15.2.2023 deleted the addition. However, the Hon. ITAT had not addressed the issue of deficiencies in the cash, as enumerated in the assessment order. 4. Since the Hon. ITAT's order has not addressed the key issue and as the assessee failed to furnish reconciled / rectified cash book, therefore, this MA is being filed. 5. It is thus prayed that the order No ITA/169/RJT/2022 dated 15.2.2023 may kindly be recalled to address the key issue of deficiencies in the cash book.” 3. The contention of the Department was that the finding of the AO about the infirmity in the cash deposits were not considered while disposing of assessee’s appeal by the Tribunal. The Tribunal while deleting the addition of Rs.12 lakhs representing cash credits, did not deal with the issue of reconciliation or the deficiencies in the cash book and the bank statements. Therefore, this being apparent mistake, the impugned order of the Tribunal requires to be recalled and address the issue afresh. 4. Heard both the parties and gone through the impugned order of the Tribunal in the light of the MA filed by the Department. We find no merit in the present MA. Specifically, in para-7 of the Tribunal’s order, it is explicitly stated that there were no grounds for dismissing the cash book as unreasonable, as the opening cash balances were duly reflected in the assessee’s income-tax returns in the past and any discrepancies, such as, withdrawals were explained to the Revenue authorities. This finding, as reiterated in para-5 of the order, highlights that the assessee provided reasonable explanations for every anomaly raised by the AO before the ld.CIT(A). The Department has failed to identify any flaws in the assessee’s MA No.40/RJT/2023 3 explanations while rejecting their claims, rendering the cryptic reasons cited by the Revenue in the MA lacking in merit. Consequently, the MA is dismissed being devoid of any merit. Order pronounced in the Court on 15 th March, 2024 at Ahmedabad. Sd/- Sd/- (MS. MADHUMITA ROY ) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 15/03/2024 MA No.40/RJT/2023 4 vk* आदेश क ितिलिप अ ेिषत आदेश क ितिलिप अ ेिषतआदेश क ितिलिप अ ेिषत आदेश क ितिलिप अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबंिधत आयकर आयु / Concerned CIT 4. आ यकर आयु (अपील) / The CIT(A) 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण / DR, ITAT, 6. गाड# फ ाई ल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/BY ORDER, उप उपउप उप/सहायक पंजीकार सहायक पंजीकारसहायक पंजीकार सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation- 08-03-2024 2. Date on which the typed draft is placed before the Dictating Member 3. Date on which the approved draft comes to the Sr.P.S./P.S. - 4. Date on which the fair order is placed before the Dictating Member for Pronouncement .................... 5. Date on which the file goes to the Bench Clerk : 15-3-2024 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order.......................... Date of Despatch of the Order..................