Appeal details
Counselvise Citation
[2010] 123 COUNSELVISE.COM (IT) 4474 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
19-03-2010
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
H
Assessment Year
2005-2006
Appeal Filed On
25-09-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY-H: NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI DEEPAK R. SHAH, ACCOUNTANT MEMBER M.A.NO.516/DEL/2009 (IN I.T.A.NO.686/DEL/2009) ASSESSMENT YEAR : 2005-06 M/S. DOON VALLEY DISTILLERS INCOME-TAX OFFICER, (LIQUORS UNIT), KUANWALA, VS. WARD 2(3), DEHRADUN . DEHRADUN. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ANIL JAIN, ADVOCATE. RESPONDENT BY : SHRI B. KISHORE, S R. DR. O R D E R PER DEEPAK R. SHAH, ACCOUNTANT MEMBER BY THIS MISCELLANEOUS APPLICATION THE APPLICANT DES IRES THAT THE TRIBUNAL MAY RECTIFY ITS ORDER DATED 26 TH JUNE, 2009 IN ITA NO.686/DEL/2009. 2. THE APPLICANT SUBMITS THAT THE OBSERVATION OF TR IBUNAL AT PARA 7 OF THE ORDER WHICH IS EXTRACTED HEREIN IS NOT CORRECT:- THE SO CALLED LETTER ISSUED BY DOIWALA TRUCK OPERA TOR ASSOCIATION DATED 8.1,2008 WAS NEVER AVAILABLE TO T HE ASSESSING OFFICER AS THE ASSESSMENT ORDER IS FRAMED ON 14.12.2007. EVEN BEFORE THE LEARNED CIT(A) NO SUCH LETTER WAS FURNISHED. THOUGH DETAILED WRITTEN SUBMISSION WAS MADE BEFORE THE CIT(A), THERE IS NO REFERENCE TO THE LET TER ISSUED BY DOIWALA TRUCK OPERATOR ASSOCIATION ADDRESSED TO THE ASSESSEE. 2 WE, THEREFORE, CANNOT TAKE COGNIZANCE OF ANY SUCH L ETTER ISSUED BY DOIWALA TRUCK OPERATOR ASSOCIATION AS THE SAME W AS NEVER MADE AVAILABLE TO ANY OF THE AUTHORITIES BELOW. DO IWALA TRUCK OPERATORS ASSOCIATION, BY THEIR LETTER DATED 11.11. 2007 HAVE MENTIONED THAT THE OPENING AS WELL AS CLOSING BALAN CE FOR THE RELEVANT FINANCIAL YEAR WAS `NIL. THIS FACT WAS C ONFRONTED TO THE ASSESSEE ALSO. THIS FACT IS NOT PROVED TO BE I NCORRECT BY THE ASSESSEE. ACCORDINGLY, THE LIABILITY APPEARING IN THE BOOKS OF ACCOUNTS OF THE ASSESSEE IS A NON-EXISTING LIABILIT Y. THE SAME WAS THEREFORE, RIGHTLY ADDED BY THE ASSESSING OFFIC ER. IT WAS SUBMITTED THAT A LETTER DATED 8.1.2008 FROM M/S. DOIWALA TRUCK OPERATORS ASSOCIATION, ADDRESSED TO THE ASSESSEE WA S FILED BEFORE THE CIT(A) WHOSE CONTENTS HAS BEEN REPRODUCED IN PARA 4 PAGE 4 OF THE CIT(A) ORDER AND PAGE 2 OF THE SUBMISSIONS BEFORE THE CIT(A) DT. JULY, 2008 (PB 6-8) IN WHICH THE PARTY HAS CONFIRMED THAT OUTSTANDING WAS SINCE 1996-97 WHICH HAS BEEN WRITTEN OFF IN THE YEAR MARCH, 1998 WITHOUT IN FORMING THE APPELLANT. THEY FURTHER, CONFIRMED THAT THE OUTSTANDING BALANC E AMOUNT OF RS.2,59,510/- SHOWN IN THE BOOKS OF ACCOUNTS OF THE APPELLANT ARE ACTUAL AND GENUINE. COPY OF THE SAID LETTER DATED 8.1.2008 IS PLACED IN THE PAPER BOOK AT PAGE 9. IT IS ALSO CERTIFIED IN THE PAPER BOOK THAT PAGES 5 TO 11 WERE BEFORE THE CIT(A). 3. IT IS CONTENDED THAT TO THIS EXTENT THE OBSERVAT ION OF TRIBUNAL IS NOT IN ACCORDANCE WITH THE FACTS AND HENCE REQUIRES MODIFI CATION. SINCE THE ASSESSEE IS ACKNOWLEDGING THE LIABILITY IN ITS BOOK S OF ACCOUNT, UNILATERALLY 3 WRITTEN OFF BY THE LATER IN ITS BOOKS OF ACCOUNT DO NOT AMOUNT TO CESSATION OF LIABILITY AND HENCE THE ADDITION IS NOT SUSTAINABLE . 4. THE LEARNED DR SHRI B. KISHORE, ON THE OTHER HAN D, SUBMITTED THAT ALL THE ARGUMENTS AND EVIDENCES AS FILED BY THE ASSESSE E HAVE BEEN CONSIDERED AND CONSCIOUS DECISION HAS BEEN ARRIVED AT BY THE T RIBUNAL. THEREFORE, WHAT IS SOUGHT IN THE GUISE OF RECTIFICATION IS ONLY A R EVIEW, WHICH IS NOT PERMISSIBLE UNDER THE LIMITED POWERS AVAILABLE UNDE R SECTION 254(2) OF THE ACT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE C ONTENTS, AS ARGUED TO BE CONTAINING THE LETTER ISSUED BY M/S. DOIWALA TRU CK OPERATORS ASSOCIATION ADDRESSED TO THE ASSESSEE AND APPEARING IN PARA 4 A T PAGE 4 OF THE CIT(A)S ORDER, IS ONLY THE WRITTEN SUBMISSION FILED BY THE ASSESSEE BEFORE THE CIT(A) WITHOUT ANY REFERENCE TO THE LETTER ISSUED BY DOIWA LA TRUCK OPERATOR ASSOCIATION DATED 8.1.2008. THUS IT IS INCORRECT TO HOLD THAT LETTER DATED 8.1.2008 ISSUED BY DOIWALA TRUCK OPERATORS ASSOCIAT ION WAS EITHER FILED BEFORE THE CIT(A) OR THE SAME HAS BEEN CONSIDERED B Y HIM. THERE IS NO REFERENCE IN ANY OF THE WRITTEN SUBMISSION FURNISHE D BY THE ASSESSEE TO THE COMMISSIONER (APPEALS) REGARDING FILING OF THE SAID LETTER DATED 8.1.2008 FROM M/S. DOIWALA TRUCK OPERATORS ASSOCIATION. THE REFORE, THE TRIBUNAL WAS JUSTIFIED IN HOLDING THAT THOUGH DETAILED WRITT EN SUBMISSION WAS MADE 4 BEFORE THE CIT(A), THERE IS NO REFERENCE TO THE LET TER ISSUED BY DOIWALA TRUCK OPERATOR ASSOCIATION AS THE SAME WAS NEVER MA DE AVAILABLE TO ANY OF THE AUTHORITIES BELOW. HENCE THERE IS NO MISTAKE A PPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL, WHICH CAN BE RECTIFIED UNDER THE LIMITED POWERS AVAILABLE UNDER SECTION 254(2) OF THE ACT. WE, THER EFORE, DECLINE TO INTERFERE IN THE ORDER OF THE TRIBUNAL. 6. IN THE RESULT, THE MISC. APPLICATION IS DISMISSE D. PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2010. SD/- SD/- (I.P. BANSAL) (DEEPAK R. SHAH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19 TH MARCH, 2010. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.
