DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, JHUNJHUNU V. M/s. Laxminath Infra-Structure Pvt. Ltd., CHURU

MA 46/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6472 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROONIPAL
• Assessee Lawyers: R P SHARMA CA DHK
• 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 BENCHES A, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM M.A. NO. 46/JP/2020 (ARISING OUT OF ITA NO. 802/JP/2018) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 DY. C OMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU. CUKE VS. M/S L AXMINATH INFRASTRUCTURE PVT. LTD., C-91, AGRASEN NAGAR, CHURU. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AABCL 3531 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAL (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI R.P.SHARMA (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 04/09/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 07/09/2020 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS MISC. APPLICATION IS FILED BY THE REVENUE TO RECTIFY A MISTAKE ALLEGED TO BE OCCURRED IN THE COMPOSITE ORDER OF THE TRIBUNAL DATED 31/10/2019 PASSED IN ITA NO. 801, 802 & 1249/JP/2018. 2. THE HEARING OF THE MISC. APPLICATION WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. MA 46/JP/2020_ DCIT VS M/S LAXMINATH INFRASTRUCTURE 2 3. THROUGH THIS MISC. APPLICATION, THE LD DR OF THE ASSESSEE HAS SUBMITTED THAT THE ITAT IN THE BODY OF THE ORDER DISCUSSED THE ITA NO. 801/JP/2018 FOR A.Y. 2013-14 AND ITA NO. 1249/JP/2018 FOR A.Y. 2015- 16 BUT NO DISCUSSION HAS BEEN MADE FOR ITA NO. 802/JP/2018 FOR A.Y. 2014-15. IT IS A MISTAKE APPARENT FROM THE ORDER OF THE TRIBUNAL AND PRAYED TO RECTIFY THE MISTAKE U/S 254(2) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 4. ON THE OTHER HAND, THE AR OF THE ASSESSEE HAS RELIED ON THE ORDER OF THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND GONE THROUGH THE ORDER OF THE TRIBUNAL DATED 31/10/2019 AND FOUND THAT COMMON ISSUES HAVE BEEN INVOLVED IN ALL THESE THREE APPEALS OF THE REVENUE AND THE SAME ARE DECIDED BY PASSING A COMPOSITE ORDER. FROM PERUSAL OF THE ORDER, WE FOUND THAT A TYPOGRAPHICAL MISTAKE HAS BEEN ARISEN BECAUSE OF NON-MENTIONING OF ITA NO. 802/JP/2018 WHILE DISMISSING THE APPEAL. SINCE THE COMMON ISSUES ARE INVOLVED IN ALL THESE THREE APPEALS OF THE REVENUE, THEREFORE, NO NEED TO DISCUSS ITA NO. 802/JP/2018 SEPARATELY AND NON-MENTIONING OF ITA NO. 802/JP/2018 IN THE BODY OF THE ORDER IS A CLERICAL/TYPOGRAPHICAL MISTAKE, WHICH CAN BE RECTIFIED. ACCORDINGLY, WE RECTIFY THE MISTAKE APPARENT FROM THE RECORD BY NON-MENTIONING OF MA 46/JP/2020_ DCIT VS M/S LAXMINATH INFRASTRUCTURE 3 ITA NO. 802/JP/2018 U/S 254(2) OF THE ACT AND AFTER RECTIFICATION, THE LAST PARA I.E. PARA NO. 21 OF THE ORDER DATED 31/10/2019 SHOULD BE READ AS IN THE RESULT, ALL THESE THREE APPEALS OF THE REVENUE I.E. ITA NO. 801, 802 & 1249/JP/2018 ARE DISMISSED. EXCEPT THE ABOVE, THERE IS NO ANY CHANGE IN THE ORDER. 6. IN THE RESULT, THIS M.A. OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH SEPTEMBER, 2020. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07 TH SEPTEMBER, 2020 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE DCIT, CIRCLE- JHUNJHUNU 2. IZR;FKHZ @ THE RESPONDENT- M/S LAXMINATH INFRASTRUCTURE PVT. LTD., CHURU. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 46/JP/2020) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR