M/s MAHADEO PRASAD AGRAWAL, Alwar V. ITO, Alwar

MA 42/JPR/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2097 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 15-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) M.A. NO.42/JP/2012 (ARISING OUT OF ITA NO. 15/JP/2009) ASSESSMENT YEAR : 2005-06 SHRI MAHADEO PRASAD AGARWAL VS. THE ITO GANESH MARKET, ALWAR WARD- 1 (3), ALWAR (APPELLANT) (RESPONDENT) ASSESSEE BY : WRITTEN SUBMISSION DEPARTMENT BY: SHRI D.C. SHARMA DATE OF HEARING: 11-07-2014 DATE OF PRONOUNCEMENT: 18 -07-2014 ORDER PER R.P. TOLANI, JM THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATIO N U/S 254 (2) OF THE ACT AGAINST THE ORDER OF THE TRIBUNAL DATED 30-04-2 009 FOR THE ASSESSMENT YEAR 2005-06. 2.1 NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVE R, WRITTEN SUBMISSIONS ARE FILED TO DISPOSE OF THIS MISC. APPL ICATION. 2.2 IN THIS MISCELLANEOUS APPLICATION, ONE OF THE G ROUNDS OF THE ASSESSEE IN APPEAL BEFORE ITAT CHALLENGES THE LD. CIT(A)S A CTION IN GIVING DIRECTION TO THE AO TO WORK OUT THE REMUNERATION TO PARTNERS WHICH IS CLAIMED AGAINST THE PROVISION OF SECTION 250 OF THE ACT. THE ITAT A CCEPTED THIS PLEA OF THE ASSESSEE. HOWEVER, DISALLOWANCE OF RS. 50,000/- WAS UPHELD. IN THE 2 MISCELLANEOUS APPLICATION, IT IS CLAIMED THAT IF TH E LD. CIT(A) HAS NOT DECIDED THE ISSUE IN THAT CASE, THE ITAT CANNOT GIV E DECISION ON THIS GROUND, BESIDES THE DECISION OF THE ITAT IS CLAIMED TO BE C ONTRARY TO SOME ANOTHER JUDGEMENT GIVEN BY ITAT. 2.3 THE LD. DR CONTENDS THAT THE MISCELLANEOUS APPL ICATION AMOUNTS TO REVIEW AS ITAT HAS PLENARY POWERS TO DECIDE THE ISS UE AND IT WAS THE ASSESSEE'S CLAIM THAT THE LD. CIT(A) COULD NOT HAVE GIVEN DIRECTION. THE ITAT AFTER CONSIDERING THE ISSUE, SUBMISSIONS AND F ACTS ON RECORD DECIDED THE APPEAL WHICH CANNOT BE CALLED A MISTAKE APPAREN T FROM RECORD. THE ORDER BY THAT ITAT WAS PASSED ON 30-04-2009 WHEREAS THE A LLEGED CASE IN THE CASE OF M/S. ALLEN CAREER INSTITUTION, KOTA (IN ITA NO. 414/JP/2009 DATED 26-02- 2010) HAS BEEN PASSED SUBSEQUENTLY. THE LD. DR SUBM ITTED THAT A CASE DECIDED SUBSEQUENTLY TO THE IMPUGNED ORDER WHICH WA S NOT BEFORE ITAT CANNOT MAKE THE ORDER ERRONEOUS. IT IS PLEADED THAT MISCELLANEOUS APPLICATION IS WITHOUT ANY BASIS AND THE ITAT ORDER AMOUNTS TO REVIEW IS NOT PERMISSIBLE. THUS THE MISCELLANEOUS APPLICATION MAY BE DISMISSED. 2.4 WE HAVE HEARD THE LD. DR AND PERUSED THE MATERI ALS AVAILABLE ON RECORD. WE FIND MERIT IN THE ARGUMENTS OF THE LD. D R AND IN OUR CONSIDERED THE MISCELLANEOUS APPLICATION IS DEVOID OF ANY MERI T AND AMOUNTS OF THE REVIEW OF THE ITAT ORDER IS NOT PERMISSIBLE. THUS T HE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. 3 3.0 IN THE RESULT, THE M.A. OF THE ASSESSEE DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 18-07-2014 SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 18 TH JULY, 2014 *MISHRA COPY FORWARDED TO:- 1. SHRI MAHADEV PRASAD AGARWAL, ALWAR 2. THE ITO, WARD- 1(3), ALWAR 3. THE LD. CIT BY ORDER 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (MA NO. 42/JP/2012) AR ITAT, JAIPUR