M/s M/s. Bedi Automobiles, Hoshiarpur V. The Income Tax Officer, Hoshiarpur

MA 5/ASR/2022

AI Insights

The case involves M/s Bedi Automobiles, which filed a miscellaneous application against an order of the Income Tax Appellate Tribunal dated 04.05.2022, concerning ITA No. 124/Asr/2017. The application aimed to address an alleged oversight in the adjudication of one of the appeal grounds related to VAT payments. The Tribunal, however, found that the ground cited in the miscellaneous application was not included in the original appeal submission. The Tribunal rejected the application, emphasizing that it lacked the authority to entertain new grounds post-decision under section 254(2) of the Income Tax Act and highlighted the seriousness of misrepresenting facts in legal proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114449 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 28-06-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 5/Asr/2022 (Arising out of ITA No. 124/Asr/2017) Assessment Year: 2012-13 M/s Bedi Automobiles Piplawala, Jalandhar Road, Hoshiarpur [PAN: AAGFB 3866P] (Appellant) V. Income Tax Officer, Ward 3, Hoshiarpur (Respondent) Appellant by : None Respondent by : Dr. Vedanshu Tripathi, Sr. DR Date of Hearing : 22.05.2023 Date of Pronouncement : 29.05.2023 ORDER Per Dr. M. L. Meena, AM: This Miscellaneous Application was filed by the assessee against order of the ITAT dated 04.05.2022 in ITA No. 124/Asr/2017. MA No. 5/Asr/2022 Bedi Automobiles v. ITO 2 2. The adjournment application of the ld. AR is rejected for the reason that firstly he was not authorized to represent the appellant’s case with registered Power of Attorney and secondly the adjournment application is found devoid of merits. 3. The assessee submitted that while raising various grounds of appeal by the assessee in Form No. 36; a mistake has crept which needs to be rectified by recalling the order passed in ITA No. 124/Asr/2017 to the extent it pertains to the adjudication of grounds of appeal no. 3 which remained unaddressed by the Tribunal as the grounds reads as under: “1. That the order passed by the CIT(A) dated 13.01.2017 is against the law and facts of this case. 2. That the worthy CIT(A)-1, Jalandhar is erred in law in upheld the addition of Rs. 17,18,692/- ignoring the submission of assessee that addition made by the AO is purely on surmises and conjectures basis. 3. That the worthy CIT(A)-1, Jalandhar is erred in law in upheld the addition of Rs.27,48,059/- ignoring the submission of assessee that the outstanding VAT have been paid before the due date of return filing. 4. That the assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed of.” 4. The ld. DR on the other side stated that such ground no. 3 has not been raised by the appellant in the ground of appeal filed with the original appeal in Form No. 36 in ITA No. 124/Asr/2017 being adjudicated by the MA No. 5/Asr/2022 Bedi Automobiles v. ITO 3 Hon’ble Tribunal vide order dated 04.05.2022. The grounds of appeal as per pg. no. 3 of the original appeal set filed reads as under: “1. That the order passed by the CIT(A) dated 13.01.2017 is against the law and facts of this case. 2. That the worthy CIT(A)-1, Jalandhar is erred in law in upheld the addition of Rs. 17,18,692/- ignoring the submission of assessee that addition made by the AO is purely on surmises and conjectures basis. 3. That the assessee request to add or amend any ground of appeal before the appeal is finally heard and disposed of.” 5. The ld. DR contended that since, the ground no. 3 as per miscellaneous application was not raised by the appellant, hence there was no mistake in the order of the Tribunal and therefore, the miscellaneous application is liable to be rejected. 6. Having heard both the sides, perusal of the records and the impugned order, we find that there is no such ground ‘no. 3’ is original appeal set as claimed in the miscellaneous application by the appellant assessee as under: “That the worthy CIT(A)-1, Jalandhar is erred in law in upheld the addition of Rs.27,48,059/- ignoring the submission of assessee that the outstanding VAT have been paid before the due date of return filing.” MA No. 5/Asr/2022 Bedi Automobiles v. ITO 4 7. From the record it is evident that the contention of the ld. appellant raised in the miscellaneous application is factually incorrect. Since, there was no such ground no. 3 of miscellaneous application, was found raised in original appeal set, there is no question arises for adjudication of such new ground raised through miscellaneous application by the appellant after pronouncement of the order on 04.05.2022. In our view, such an act of implanting new grounds vide miscellaneous application stating therein wrong fact contemplates to criminal act on the part of the appellant, and hence this conduct of the appellant assessee attract consequential proceeding as per law applicable. 8. Under the facts and circumstances, we are of the considered opinion that the mistake narrated by the appellant is artificially implemented and factually incorrect. The Tribunal has no powers to either rectify or admit new ground of appeal under the provisions of section 254(2) of the Act. 9. Accordingly, the miscellaneous application filed by the assessee is rejected. Order pronounced in the open court on 29.05.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* MA No. 5/Asr/2022 Bedi Automobiles v. ITO 5 Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order