The Income Tax Officer, Ward-1, Valsad V. Shri Ajitkumar Ramanlal Desai, Valsad

MA 41/SRT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3217 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 1 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Section: 254(2); 147; 148

Judgement Text

INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (VIRTUAL HEARING) MA NO.41/SRT/2019 IN ITA NO.2284/AHD/2016 (A.Y. 2006-07) THE INCOME TAX OFFICER, WARD-1, SURAT VS SHRI AJITKUMAR RAMANLAL DESAI, HANUMAN BHAGDA, PADRA, GUJARAT 396001. [PAN NO: ABXPD 0352 M] / APPELLANT /RESPONDENT /ASSESSEE BY SHRI SAKAR SHARMA AR /REVENUE BY MS. ANUPMA SINGLA SR. DR / DATE OF HEARING : 21.05.2021 / PRONOUNCEMENT ON : 01.06.2021 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE REVENUE FOR SEEKING RECTIFICATION IN THE ORDER DATED 09.01.2019. THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) FOR THE REVENUE SUBMITS THAT THE CASE OF ASSESSEE FOR ASSESSMENT YEAR (AY) 2006-07 WAS REOPENED UNDER SECTION 147 OF THE ACT ON THE BASIS OF AIR INFORMATION, THAT THE ASSESSEE MADE CASH DEPOSIT IN ITS BANK ACCOUNT. NOTICE UNDER SECTION 148 OF THE ACT WAS ISSUED ON 30.03.2013, WHICH WAS DULY SERVED BY WAY OF AFFIXATION ON 30.03.2013. THE REPORT OF AFFIXATION IN THE FORM OF PANCHNAMA OF AFFIXTURE IS PLACED ON RECORD. THE LEARNED SR. DR FOR THE REVENUE SUBMITS THAT THE CONCLUSION DERIVED BY THE TRIBUNAL ABOUT MA NO. 41/SRT/2019 (OF ITA NO.2284/AHD/2016) SHRI AJITKUMAR RAMANLAL DESAI,, FOR A.Y. 2006-07 2 THE SERVICE OF NOTICE IS NOT BASED ON INCORRECT FACT AND THE ORDER DATE 09.01.2019 MAY BE RECALLED. AND THE APPEAL MAY BE HEARD AFRESH. 2. ON THE OTHER HAND, THE LD. AUTHORISED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT ASSESSEE IS SEEKING REVIEW OF THE ORDER WHICH IS BEYOND THE SCOPE OF SECTION 252 OF THE ACT. THE LEARNED AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE APPEAL OF ASSESSEE WAS OTHERWISE RESTORED TO THE LD.AO WITH THE DIRECTION TO EXAMINE THE FACTS THAT THE SIGNATURE RELIED BY THE REVENUE ON THE NOTICE OF AFFIXATION IS OF ASSESSEE OR NOT. THE LEARNED AR FOR THE ASSESSEE SUBMITS THAT DURING THE RELEVANT PERIOD, WHEN THE NOTICE IS ALLEGED TO HAVE BEEN SERVED, THE ASSESSEE WAS OUT OF INDIA. THIS FACT WAS BROUGHT TO THE NOTICE OF HON'BLE TRIBUNAL WHILE MAKING SUBMISSION AT THE TIME OF HEARING OF APPEAL. 3. WE HAVE HEARD BOTH THE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND HAVE PERUSED THE RECORD CAREFULLY. WE FIND THAT VIDE ORDER DATED 9.01.2019, THE APPEAL OF THE ASSESSEE WAS RESTORED BACK TO THE FILE OF A.O., WITH THE DIRECTION TO SEEK A REPORT OF FORENSIC EXAMINER, WHETHER THE SIGNATURE ON THE NOTICE ON 30.03.2013 IS OF ASSESSEE OR NOT TO ASCERTAIN THE SERVICE OF NOTICE AND THEREAFTER DECIDE THE ISSUE ON MERIT. WE FURTHER FIND THAT DURING THE HEARING BEFORE TRIBUNAL THE ASSESSEE TOOK HIS STAND THAT DURING THE RELEVANT PERIOD, WHEN THE NOTICE WAS ALLEGEDLY SENT/ SERVED THE ASSESSEE WAS OUT OF INDIA. THUS, WE DO NOT FIND ANY MERIT IN THE SUBMISSIONS OF THE LEARNED SR MA NO. 41/SRT/2019 (OF ITA NO.2284/AHD/2016) SHRI AJITKUMAR RAMANLAL DESAI,, FOR A.Y. 2006-07 3 DR FOR THE REVENUE OR THAT THERE IS ANY MISTAKE IN THE ORDER WHICH MAY COME WITHIN THE AMBIT OF SCOPE OF SECTION 254(2). THE REVENUE IS SEEKING REVIVE OF THE ORDER WHICH IS BEYOND THE SCOPE OF THE APPLICATION UNDER SECTION 254(2) OF THE ACT. IN THE RESULT THE APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON 01 JUNE 2021 AT THE TIME OF HEARING IN VIRTUAL COURT. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER ) / SURAT, DATED : 01 JUNE 2021 / SGR COPY OF ORDER SENT TO:- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT