The ITO, Ward-5(2), RAJKOT-GUJARAT V. Shri Dilipbhai V.Pujara, RAJKOT-GUJARAT

MA 45/RJT/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0102 (ITAT-RAJKOT)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 23-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR I
• Keywords: Tax effect

Judgement Text

' I, IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. .. , 2 O . . O , O & BEFORE SHRI T. K. SHARMA, JM AND SHRI D. K. SRIVASTAVA, AM MA NO. 45 /RJT/2012 ARISING OU T OF IT A NO . 320 /RJT /20 1 0 . / ASSESSMENT YEAR 2006 - 07. THE INCOME TAX OFFICER, WARD - 5 (2), RAJKOT. ( / APP LICANT ) VS. SHRI DILIPBHAI VALLABHDAS PUJARA, PROP. OF MAYUR TRADERS, 4, NAVALNAGAR, MAVDI MAIN ROAD RA JKOT. PAN :AGCPP4886B. RK / RESPONDENT 2 I / REVENUE BY SHRI. AVINASH KUMAR I /ASSESSEE BY NONE I ' /DATE OF HEARING 6 .2.2013 I ' / DATE OF PRONOUNCEMENT 8.2.2013 / ORDER .. , 2 O / T. K. SHARMA, J. M BY WAY OF THIS MISCELLANEOUS APPLICATION, THE REVENUE WANTS TO RECALL THE TRIBUNAL ORDER DATED 03 - 08 - 2012 PASSED IN ITA NO.320/RJT/2012 FOR THE ASSESSMENT YEAR 2006 - 07 BY WHICH THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE REVENUE BEING TAX EFFECT MA NO.45/RJT/2012 ARISING OUT OF ITA NO. 320/RJT /2010. 2 BELOW RS.3,00,000/ - . THE REVENUE IN THIS MISCELLANEOUS APPLICATION HAS GIVEN DETAILED TAX CALCULATION WHICH IS REPRODUCED BELOW: A SSESSED INCOME RS. 11,71,660/ - INCOME TAX THEREON = RS.3,01,498/ - S.C. = RS. 30,150/ - TOTAL RS.3,31,648/ - E.C. RS. 6,633/ - TOTAL TAX + SC + EC =RS.3,38,281/ - .(.A) THE REVISED TOTAL INCOME AFTER GIVING EFFECT TO THE ORD ER OF LD. CIT(A)S ORDER RS.1,60,193/ - INCOME TAX THEREON = RS. 7,038/ - S.C. = RS. 140 / - TOTAL TAX + SC =RS .7,178/ - .(.B) DIFFERENCE OF (A ) AND (B) ABOVE IS RS.3,31,103/ - ON THE BASIS OF AFORESAID CALCULATIONS IN THE MISCELLANEOUS APPLICATION IT IS POINTED OUT THAT THROUGH OVERSIGHT, THERE IS A MISTAKE IN DETERMINING THE TAX EFFECT BY THE TRIBUNAL IN ITS ORDER , THEREFORE, THE TRIBUNAL ORDER MAY BE RECALLED. 2 . AT THE TIME OF HEARING , NONE WAS PRESENT FROM THE SIDE OF THE ASSESSEE. ONLY WRITTEN SUBMISSION WAS FILED WHEREIN IT IS PLEADED THAT MISCELLANEOUS APPLICATION INVOLVES RECONSIDERATION/REVIEW OF THE MATTER, THEREFORE, MISCELLAN EOUS APPLICATION FILED BY THE DEPARTMENT BE DISMISSED. AS AGAINST THIS, THE SHRI AVINASH KUMAR, THE LD.DR PLEADED THAT AT THE TIME OF HEARING OF THE APPEAL, THE COUNSEL OF THE ASSESSEE FURNISHED THE WORKING OF TAX EFFECT WHICH WAS INCORRECT. IN THE MA THE MA NO.45/RJT/2012 ARISING OUT OF ITA NO. 320/RJT /2010. 3 DEPARTMENT HAS GIVEN CORRECT VERSION OF TAX EFFECT, THEREFORE, THE TRIBUNAL MAY BE RECALLED ITS EARLIER ORDER AND FIX THE APPEAL FOR FRESH HEARING. 3 . HAVING HEARD THE LD. DR, WE HAVE CAREFULLY GONE THROUGH THE WORKING OF TAX EFFECT INCORPORATED IN THE TRIBUNAL ORDER AS WELL AS THE CALCULATION OF TAX EFFECT GIVEN BY THE REVENUE IN ITS MISCELLANEOUS APPLICATION . IT IS PERTINENT TO NOTE THAT THE TRIBUNAL IN ITS ORDER DATED 3.8.2012 ACCEPTED THE WORKING OF TAX EFFECT FURNISHED BY THE LD. COUNS EL OF THE ASSESSEE WITHOUT MAKING CROSS - VERIFICATION . ADMITTEDLY, THE TAX EFFECT IN THIS CASE IS MORE THAN RS.3,00,000/ - AS RIGHTLY BEEN WORKED OUT BY THE REVENUE IN THE MISCELLANEOUS APPLICATION . IN THE WRITTEN SUBMISSION, THE LD. AR OF THE ASSESSEE HAS NOT DISPUTED THE WORKING OF TAX EFFECT NOW FURNISHED BY THE REVENUE IN ITS MISCELLANEOUS APPLICATION. WE, THEREFORE, RECALL OUR ORDER DATED 3.8.2012 AND DIRECT THE REGISTRY TO FIX THE APPEAL OF REVENUE FOR FRESH HEARING IN THE MONTH OF APRIL, 201 3 . 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD SD ( 2 / D. K. SRIVASTAVA) ( ' / T. K. SHARMA) THE / ACCOUNTANT MEMBER 2 / JUDICIAL MEMBER E/ ORDER DATE 8 . 2.2013. /RAJKOT MA NO.45/RJT/2012 ARISING OUT OF ITA NO. 320/RJT /2010. 4 SRL 2/J J / COPY O F ORDER FORWARDED TO: - 1 / APPELLANT - RK / RESPONDENT - I V / CONCERNED CIT . 4. V - / CIT (A) . 5 RI, ' I, / DR, ITAT, RAJKOT 6 / GUARD FILE. / BY ORDER , TRUE COPY SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, RAJKOT.