Shri Antala Sanjaykumar Ravjibhai, Dhoraji V. The Commissioner of Income Tax-II, Rajkot, RAJKOT-GUJARAT

MA 5/RJT/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6479 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 04-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J C RANPURA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT. BEFORE SHRI A. L. GEHLOT (AM )AND SHRI N.R.S. GANE SAN(JM) M.A. NO.05/RJT/09 (ARISING OUT OF ORDER IN ITA NO.205/RJT/08.) (ASSESSMENT YEAR 2003-04) SHRI ANTALA SANJAYKUMAR VS C.I.T. RAJKOT-II RAVJIBHAI,JIN PLOT, DHORAJI. RAJKOT. PAN: ABUPA6618B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J.C.RANPURA. DEPARTMENT BY: SHRI J. M. SAHAY. O R D E R PER A.L. GEHLOT (AM) THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE WHEREIN IT HAS BEEN SUBMITTED THAT WHILE D ECIDING THE APPEAL , ITAT HAS HELD AS UNDER IN PARA-2 OF THE ORDER :- AT THE TIME OF HEARING THE LEARNED A.R. SHRI T.G. K AZI INFORMED US THAT THE ASSESSEE HAS ALREADY RECEIVED RELIEF VIDE ORDER OF COMMISSIONER OF INCOME TAX (A)-III, RAJKOT DATED 15 ..2008 AND IN SUPPORT OF HIS CONTENTION HE PLACED A COPY OF ORDE R DATED 15.2.2008 WHICH IS TAKEN ON RECORD. IN VIEW OF THIS DEVELOPM ENT, HE SUBMITTED THAT THE ASSESSEE BE PERMITTED TO WITHDRAW THE APPE AL FILED BY HIM. 2. IT IS FURTHER SUBMITTED THAT THE CONTENTION OF T HE LD. A.R. BEFORE THE ITAT WAS ON BASIS OF SOME MISUNDERSTANDING OF THE F ACTS. TO SUPPORT THAT, THE LD. COUNSEL EARLIER APPEARED BEFORE THE TRIBUNA L HAS FILED AN AFFIDAVIT. HE FURTHER SUBMITTED THAT ASSESSMENT ORDER UNDER CONSI DERATION WAS FINALIZED VIDE ORDER U/S. 143(3) DATED 23-03-2006 . THE A.O . ADDED NET AGRICULTURAL 2 MA NO. 05/RJT/2009 A.Y. 2003-04 INCOME OF RS.4,05,000/- U/S. 68 OF THE ACT . THE A SSESSEE FILED APPEAL BEFORE THE C.I.T.(A). THE C.I.T.(A) VIDE HIS ORDER DATED 15-02-2008 DELETED ADDITION. IN SECOND LINE OF LEGAL PROCEEDING, THE COMMISSIONER OF INCOME- TAX VIDE NOTICE DATED 19-11-2007 INITIATED ACTION U /S.263 OF THE ACT WHICH WAS DROPPED ON 19-12-2007 HOLDING THAT A SEPARATE P ROCEEDING U/S.263 WILL BE INITIATED. THE C.I.T. VIDE NOTICE DATED 19-12-2 007 INITIATED FRESH PROCEEDING U/S.263 VIDE ORDER DATED 1302-2008 DIREC TED TO THE A.O. TO ENHANCE THE ASSESSMENT BY ADDING NET AGRICULTURAL I NCOME OF RS.4,95,000/-. AGGRIEVED BY THE ORDER U/S.263 DATED 13-12-2008 PAS SED BY C.I.T., THE ASSESSEE FILED THE PRESENT APPEAL BEFORE THE ITAT. THE LEARNED A.R. SUBMITTED THAT THE EARLIER COUNCIL HAS BONAFIDELY M ISUNDERSTOOD THE FACTS OF THE CASE. THE MISTAKE ON THE PART OF THE COUNCIL A MOUNTS TO MISTAKE APPARENT FROM RECORD, RECTIFIABLE U/S.254(2) OF THE ACT. 3. THE LEARNED D.R., ON THE OTHER HAND, SUBMITTED T HAT THERE IS NO MISTAKE APPARENT ON THE COURT WHICH CAN BE RECTIFIE D U/S.254(2) OF THE ACT. 4. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF THE PARTIES, RECORD PERUSED. WE FIND THAT THE COUNSEL EARLIER APPEARED BEFORE THE TRIBUNAL AT THE TIME OF HEARING, HE HAS MISUNDERSTOOD THE FACTS AND FOUND THAT THE ASSESSEE HAS GOT RELIEF VIDE C.I.T.(A) ORDER DATED 15-02-200 8 WHEREAS, THE PRESENT APPEAL IS AGAINST THE ORDER OF THE C.I.T. PASSED U/ S.263 OF THE ACT. THEREFORE, THE CONTENTION OF THE EARLIER COUNSEL BE FORE THE ITAT WAS UNDER THE BONAFIDE ON MISUNDERSTOOD OF FACT AND THE BONAF IDE MISTAKE OF THE COUNSEL IS MISTAKE APPARENT FROM THE RECORD WHICH I S RECTIFIABLE U/S.254(2) OF THE ACT. WE, THEREFORE, RECALL THE ORDER OF THE IT AT DATED 16-02-2008. 5. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEA RING IN DUE COURSE. 3 MA NO. 05/RJT/2009 A.Y. 2003-04 6. MISCELLANEOUS APPLICATION FILED BY THE ASSESS IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 06-05-2011. SD/ SD/- (N.R.S.GANESAN) (A.L.GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: RAJKOT, DATED: 06 -05-2011. NVA COPY TO: 1.SHRI ANTALA SANJAYKUMAR RAVJIBHAI, DHORAJI. 2.THE C.I.T. RAJKOT-II,RAJKOT. 3.THE C.I.T.(A)-II, RAJKOT. 4THE.I.T.O WARD 3(1), RAJKOT. 5.THE D.R., I.T.A.T., RAJKOT. TRUE COPY. BY ORDER ASSTT.REGISTRAR. ITAT, RAJKOT.