SARAF EXPORT, CHURU V. ACIT, JHUNJHUNU

MA 51/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6495 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 12-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 51/JP/2018 (ARISING OUT OF ITA NO. 32/JP/2017) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2006-07 M/S SARAF EXPORT, RIICO INDUSTRIAL AREA, SARDARSHAHAR, DISTT. CHURU CUKE VS. ACIT, JHUNJHUNU CIRCLE, JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AATFS 9394 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI SURESH OJHA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJ MEHRA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/10/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 18/01/2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE ASSESSEE HAS MOVED THE PRESENT MISC. APPLICATIO N U/S 254(2) OF ACT STATING THAT THE CO-ORDINATE BENCH WHILE DEC IDING THE ASSESSEES APPEAL IN ITA NO. 32/JP/2017 DATED 8.11.2017 HAS NO T DISPOSED OFF CERTAIN GROUNDS OF APPEAL TAKEN BY THE ASSESSEE NAM ELY GROUND NOS. 3, 5, 6 AND 8. 2. HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. M.A. NO. 51/JP/2018 M/S SARAF EXPORTS, SARDARSHAHAR VS. ACIT, JHUNJH UNU 2 3. IT IS NOTED THAT THE CO-ORDINATE BENCH WHILE DIS POSING OFF ASSESSEES APPEAL VIDE ITS ORDER DATED 08.11.2017 H AS SET ASIDE THE ASSESSMENT ORDER TO THE FILE OF THE ASSESSING OFFIC ER WITH THE FOLLOWING DIRECTIONS: RESPECTFULLY, FOLLOWING THE JUDGMENTS OF THE HONB LE BOMBAY HIGH COURT, WE HEREBY SET ASIDE THE ASSESSMENT ORDER, AND DIREC T THE AO TO DISPOSE OF THE OBJECTION BY WAY OF SEPARATE SPEAKING ORDER AND IN CASE, IF THE OBJECTIONS ARE REJECTED HE WOULD MAKE ASSESSMENT AF RESH AS PER LAW. THE GROUNDS RAISED IN THIS APPEAL ARE DISPOSED IN THE T ERMS INDICATED HEREIN ABOVE. GIVEN THAT THE WHOLE OF THE ASSESSMENT ORDER HAS BE EN SET ASIDE TO THE FILE OF THE ASSESSING OFFICER TO DECIDE THE SAME AF RESH AS PER LAW, THE ASSESSEE IS FREE TO AGITATE THE GROUNDS SO RAISED I N ITS APPEAL BEFORE THE ASSESSING OFFICER AND IS NOWHERE PREJUDICED BY THE ORDER OF THE COORDINATE BENCH AND WE ACCORDINGLY, DONOT FIND ANY MERIT IN THE PRESENT APPLICATION SO FILED BY THE ASSESSEE. HENCE, THE SA ME IS DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT ON 18/01/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/01/2019. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S SARAF EXPORTS, SARDARSHAHAR 2. IZR;FKHZ@ THE RESPONDENT- ACIT, JHUNJHUNU M.A. NO. 51/JP/2018 M/S SARAF EXPORTS, SARDARSHAHAR VS. ACIT, JHUNJH UNU 3 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A NO. 51/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR