RAM SWAROOP MEENA, Jaipur V. JCIT(OSD), Jaipur

MA 50/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5711 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 21-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PM H VIHYKFKHZ IZRFKHZ
• Keywords: Principle of natural justice
• Section: 143(3); 153A

Judgement Text

A` VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL ; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, AM M.A. NOS. 49, 50 & 51/JP/2017 (ARISING OUT IF ITA NOS. 607, 608 & 609/JP/2015) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2006-07, 07-08 & 08-09. SHRI RAM SWAROOP MEENA, 855, AKARON KA RASTA, KISHANPOLE BAZAR, JAIPUR. CUKE VS. THE JCIT (OSD), CENTRAL CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. A BYPM 3113 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI MANISH AGARWAL (C.A) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07.07.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 26/07/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THESE THREE MISCELLANEOUS APPLICATIONS BY THE ASSES SEE ARISE OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NOS. 607, 608, & 609/JP/2015 & OTHERS SEEKING RECTIFICATION OF THE TRIBUNALS ORDER DATED 28.02.2017. GROUNDS MENTIONED IN THE MISCELLANEOUS APPLICATIONS ARE EXACTLY SAME, THEREFORE, THEY ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER, FOR THE SA KE OF CONVENIENCE. 2. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE SUBMISSIONS AS MADE IN THE MISCELLANEOUS APPLICATION ARE REPRODUCED AS UNDER : - THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE INCOME TAX ACT, 1961 IS BEING PRESENTED WITH THE PRAYER TO RECTIFY CERTAIN MISTAKE APPARENT ON RECORD IN THE ABOVE MENTIONED ORDER OF THIS HONBLE BENCH ON THE BACK DROP OF FOLLOWING FACTS :- 2 MA NOS. 49, 50 & 51/JP/2017 SHRI RAM SWAROOP MEENA, JAIPUR. 1. THAT, THE ABOVE MENTIONED APPEAL I.E. ITA NO. 607/J P/15 WAS FILED BY THE APPELLANT AGAINST THE ORDER OF LD. CIT (A) V I, JAIPUR WHICH WAS DECIDED BY THIS HONBLE BENCH ON 28.02.2017. 2. THAT, DURING THE COURSE OF HEARING, ASSESSEE RAISED ADDITIONAL GROUNDS OF APPEAL CHALLENGING THE COMPLETION OF ASS ESSMENT U/S 153A AND ADDITION MADE THEREIN IN A SCENARIO WHEN N O INCRIMINATING DOCUMENTS WHATSOEVER WERE FOUND AS A RESULT OF SEARCH, WHICH READS AS UNDER :- ADDITIONAL GROUND OF APPEAL NO. 03. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE T HE LD. ASSESSING OFFICER HAS GROSSLY ERRED IN COMPLETING T HE ASSESSMENT U/S 143(3) RWS 153A/153C OF THE INCOME T AX ACT, 1961 EVEN WHEN NO INCRIMINATING PAPER WHATSOEVER WA S FOUND AS A RESULT OF SEARCH PERTAINING TO THE YEAR UNDER APPEAL, AND THE ADDITION HAS BEEN MADE BY LD. AO WITHOUT REFERR ING TO ANY SINGLE MATERIAL FOUND DURING SEARCH THUS THE CONSEQ UENT ORDER PASSED DESERVES TO BE QUASHED. ADDITIONAL GROUND OF APPEAL NO. 3.1. THAT THE LD. AO HAS FURTHER ERRED IN MAKING ADDITIO NS U/S 143(3) R.W.S. 153A/153C TO THE RETURNED INCOME OF ASSESSEE WITHOUT REFERRING TO A SINGLE PAPER / INCRIMINATING MATERIA L SEIZED DURING THE COURSE OF SEARCH PARTICULARLY WHEN NO ASSESSMEN T PROCEEDINGS WERE PENDING BEFORE THE LD. AO AS ON TH E DATE OF SEARCH, THEREFORE, THE ORDER OF LD. AO DESERVES TO BE HELD BAD IN LAW AND THE CONSEQUENT ADDITIONS DESERVES TO BE DEL ETED. 3. THAT, ON PERUSAL OF APPELLATE ORDER PASSED BY HONB LE BENCH, IT IS EVIDENT THAT THE ADDITIONAL GROUND RAISED BY ASSESS EE HAS NOT BEEN ADJUDICATED UPON. THEREFORE, THIS MISCELLANEOUS APPLICATION IS PRESEN TED BEFORE THIS HONBLE BENCH SEEKING RECTIFICATION OF THE ABOVE ME NTIONED ORDER DATED 28.02.2017 BY ADJUDICATING ADDITIONAL GROUNDS OF APPEAL WHICH WERE ADMITTED AT THE TIME OF HEARING AS PER THE UND ERSTANDING OF COUNSEL REPRESENTING THE MATTER. 3 MA NOS. 49, 50 & 51/JP/2017 SHRI RAM SWAROOP MEENA, JAIPUR. IT IS HUMBLY PRAYED THAT THE SAID ORDER MAY PLEASE BE RECTIFIED AND MISTAKE AS POINTED OUT IN THIS APPLICATION MAY PLEA SE BE MODIFIED SUITABLY. 2.1. THE LD. D/R SUPPORTED THE ORDER OF THE TRIBUNA L. 2.2 WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AFTER GOING THROUGH THE RECORDS, WE FIND TH AT THE ASSESSEE HAS RAISED CERTAIN ADDITIONAL GROUNDS AS MENTIONED ABOVE ON 11.01.2017 CHALLENGING THAT THE ASSESSING OFFICER WAS NOT JUSTIFIED IN COMPLETING T HE ASSESSMENT U/S 145(3) READ WITH SECTION 153A/153C OF THE I.T. ACT, 1961 AND MA KING ADDITIONS TO THE RETURNED INCOME OF THE ASSESSEE WITHOUT REFERRING TO ANY INC RIMINATING MATERIAL SEIZED DURING THE COURSE OF SEARCH PARTICULARLY WHEN NO ASSESSMEN T PROCEEDINGS WERE PENDING BEFORE THE AO. INADVERTENTLY THESE ADDITIONAL GROUN DS COULD NOT BE ADJUDICATED IN THE TRIBUNALS ORDER DATED 28.02.2017. SINCE THE M ISTAKE IS APPARENT ON RECORD, IN THE INTEREST OF NATURAL JUSTICE, WE RECALL OUR ORDE R DATED 28.02.2017 TO THE EXTENT OF NON-ADJUDICATION OF ADDITIONAL GROUNDS AND THE REGI STRY IS DIRECTED TO FIX THESE APPEALS IN DUE COURSE. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 26/07/2017 . SD/- SD/- HKKXPUN ( DQY HKKJR ) ( BHAGCHAND ) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 26/07/2017. DAS/ 4 MA NOS. 49, 50 & 51/JP/2017 SHRI RAM SWAROOP MEENA, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAM SWAROOP MEENA, JAIPUR. 2. THE RESPONDENT- THE JCIT (OSD) CENTRAL CIRCLE-3, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE ( M.A. 49, 50 & 51/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR