The DCIT(OSD) Circle-9, Ahmedabad V. M/s. Khanij Excacations, Ahmedabad

MA 50/AHD/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7330 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-01-2011
• Assessment Year: 1996-1997
• Appeal Filed On: 13-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B L YADAV
• Assessee Lawyers: U S BHATI
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.50/AHD/2009 IN I.T.A. NO. 1835 & 1836/ AHD/2003 (ASSESSMENT YEAR 1996-97 7 1998-99) DCIT (OSD), CIRCLE 9, AHMEDABAD VS. M/S. KHANIJ EXCAVATIONS, 25, SOMNATHNAGAR SOCIETY, NARANPURA, AHMEDABAD PAN/GIR NO. : FT7915 (APPELLANT) .. (RESPONDENT) APPELLANT BY: SHRI B L YADAV, DR RESPONDENT BY: SHRI U S BHATI, AR DATE OF HEARING: 25.11.2011 DATE OF PRONOUNCEMENT: 21.12.2011 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE AND THE MAIN CONTENTION RAISED BY THE REVENUE IN THE MISCELLANEO US APPLICATION IS AS PER PARA 3 OF THE MISCELLANEOUS APPLICATION WHICH IS RE PRODUCED BELOW: 3. WHILE ISSUING THE AFORESAID DIRECTIONS A MISTAK E APPARENT FROM RECORD HAS BEEN CREPT IN. THE ASSESSEE, VIDE HIS AP PLICATION DATED 24/7/2000, HAD REQUESTED TO SUPPLY THE COPIES OF RE ASONS RECORDED U/S. 148 OF THE IT. ACT AND THE / SAME WERE SUPPLIE D, FOR BOTH THE YEARS I.E. A.Y. 1996-97 AND A.Y. 1998-99 BY THE THE N DY. CIT, CIRCLE-6(1), AHMEDABAD VIDE HIS LETTER NO. DCIT/CIR . 6(1)/148- KE/2000-01/98-99, WHICH WAS SERVED ON THE ASSESSEE BY REGISTERED POST A.D. THE COPY OF ASSESSEE'S APPLICATION, THE F ORWARDING LETTER OF THE THEN DY. CIT, CIR.6(1), A'BAD AND THE RPAD ACKNOWLEDGEMENT RECEIPT, DULY RECEIPTED, RECEIVED F ROM THE POSTAL AUTHORITIES AND MADE ANNEXURES TO THIS APPLICATIONS . IN VIEW OF THESE FACTS, THE ASSESSEE'S APPEAL SHOULD HAVE BEEN DISMISSED AS M.A.NO. 50 /AHD/2009 2 AGAINST SETTING ASIDE THE ASSESSMENT WITH A DIRECTI ON TO REDO THE SAME AFRESH AFTER SUPPLYING COPY OF THE REASONS REC ORDED BEFORE ISSUE OF NOTICE U/S. 148 OF THE ACT. SINCE THIS IS A MISTAKE APPARENT FROM RECORD IT IS HUMBLY SUBMITTED AND PRAYED THAT THIS MISCELLANEOUS APPLICATION FOR A.Y. 1996-97 AND 1998 -99 MAY KINDLY BE CONSIDERED AND NECESSARY ORDER BE PASSED ACCORDINGLY. 2. LD. D.R. OF THE REVENUE SUPPORTED THE SAME CONTE NTIONS WHICH ARE RAISED IN THE MISCELLANEOUS APPLICATION. IN REPLY, IT WAS SUBMITTED BY THE LD. A.R. OF THE ASSESSEE THAT THE SAME ADDITION ARE REPEATED BY THE A.O. IN THE ORDER PASSED BY HIM U/S 143(3) READ WITH SEC TION 254 OF THE INCOME TAX ACT, 1961 ON 26.12.2008 FOR THE ASSESSME NT YEAR 1998-99 AND ALSO FOR THE ASSESSMENT YEAR 1996-97 AND IN BOTH TH E YEARS, THE APPEAL IS PENDING BEFORE THE TRIBUNAL AND, THEREFORE, NOW, TH IS MISCELLANEOUS APPLICATION OF THE REVENUE HAS BECOME INFRUCTUOUS. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS, WE FIN D THAT ALTHOUGH THE MATTER WAS RESTORED BACK BY THE TRIBUNAL TO THE FILE OF THE A.O. FOR A FRESH DECISION AND THE REVENUE HAS FILED THIS MISCE LLANEOUS APPLICATION AND CONTENDED THAT SUCH RESTORING BACK IS NOT JUSTI FIED BUT SINCE THE SAME ADDITION WAS AGAIN MADE BY THE A.O. IN THE ASSESSME NT ORDER PASSED BY THE A.O. AS PER THE DIRECTIONS OF THE TRIBUNAL AND THE MATTER IS AGAIN PENDING BEFORE THE TRIBUNAL, WE ARE SATISFIED THAT THIS MISCELLANEOUS APPLICATION OF THE REVENUE HAS BECOME INFRUCTUOUS A ND HENCE, THE SAME IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED AS INFRUCTUOUS. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (MUKUL KUMAR SHRAWAT) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP M.A.NO. 50 /AHD/2009 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 13/12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 14/12.OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 19/12 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 21/12 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.21/12 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 21/12/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..