Karnavati Club Ltd., Ahmedabad V. The ACIT.,(OSD)-,Range-4, Ahmedabad

MA 52/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4774 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 15-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Keywords: Revised return

Judgement Text

- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI, JM AND D.C.AGRAWAL, A M KARNAVATI CLUB LTD., S.G. HIGHWAY, AHMEDABAD. VS. ASSTT. C.I.T.(OSD)-1, RANGE-4, AHMEDABAD. (APPELLANT) .. (RESPONDENT) ASSESSEE BY:- SHRI SUNIL TALATI, A.R. REVENUE BY :- SHRI R. K. DHANESTA, DR O R D E R PER D. C. AGRAWAL, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY T HE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.2983/AH D/2009 DATED 5.2.2010. 2. THE LD. AR DREW OUR ATTENTION TO PARA 8 & 9 OF T HE ORDER OF THE TRIBUNAL WHICH READ AS UNDER :- 8. IN THE CROSS OBJECTION, THE LD. AR OF THE ASSES SEE DID NOT SERIOUSLY PRESS GROUND NOS.2 & 3. 9. THE LD. DEPARTMENTAL REPRESENTATIVE POINTED OUT THAT ORIGINAL RETURN FILED BY THE ASSESSEE WAS BELATED. THEREFORE , SUBSEQUENT RETURN FILED COULD NOT BE TREATED AS REVISED RETURN AND, T HEREFORE, SAME HAS TO BE IGNORED. SINCE THE LD. AR OF THE ASSESSEE COULD NOT POINT OUT THAT ORIGINAL RETURN WAS FILED IN TIME, WE UPHOLD THE FINDINGS OF THE LD. CIT(A) IN THIS REGARD. THUS, GROUND NOS.2 & 3 RAISED IN THE CROSS OBJECTION BY THE ASSESSEE ARE REJECTED. M.A. NO.52/AHD/2010 ARISING OUT OF ITA NO.2983AHD/2009 ASST. YEAR :2006-07 2 3. HE POINTED OUT THAT IT IS INCORRECT ON THE PART OF THE TRIBUNAL TO OBSERVE THAT ORIGINAL RETURN WAS NOT FILED IN TIME. ON OUR ASKING AS TO WHETHER ANY EVIDENCE WAS SUBMITTED TO THE EFFECT TH AT DATE OF FILING OF THE RETURN WAS EXTENDED, THE LD. AR FAIRLY CONCEDED THA T AT THAT TIME NO SUCH EVIDENCE WAS PUT UP. THE RETURN WAS FILED ON 22.12. 2006. HE SUBMITTED THAT ORALLY THE ATTENTION OF THE BENCH WAS DRAWN TH AT TIME LIMIT TO FILE THE RETURN WAS EXTENDED TO 31.12.2006. HOWEVER, NO EVID ENCE TO THIS EFFECT WAS ADMITTEDLY SUBMITTED. 4. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT ONC E THERE IS NO MATERIAL TO HOLD THAT RETURN COULD BE FILED BY 31.1 2.2006, THEN THE TRIBUNAL HAS NOT COMMITTED ANY ERROR IN RELYING ON THE SUBMISSIONS OF LD. DR. THE RETURN FILED BY THE ASSESSEE WAS BELATED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN OUR CONSIDERED VIEW CERTAIN FACTS WHICH HAVE ALREADY BEEN DECLARED IN T HE PRESS NOTE CAN BE TAKEN AS FACTS AVAILABLE BUT IT CANNOT BE SAID THEY WERE AVAILABLE ON THE RECORD OF THE TRIBUNAL. HOWEVER, IT WAS FAIRLY ADMI TTED BY LD. AR THAT SINCE GROUND NOS.2 & 3 OF THE CROSS OBJECTION WERE NOT PRESSED, THE ISSUE WILL NOT HAVE ANY EFFECT ON THE FINAL OUTCOME . BUT HE WANTED THE CORRECTION FOR THE SAKE OF CLARITY AND TO AVOID SUB SEQUENT PROCEEDINGS AGAINST THE ASSESSEE CLUB, ON ACCOUNT OF ORIGINAL R ETURN BEING TREATED AS BELATED. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE HOLD THAT THERE IS NO MISTAKE APPARENT FROM RECORD AS THERE WAS NO MATERI AL ON THE FILE OF THE TRIBUNAL TO HOLD THAT DATE OF FILING OF RETURN WAS EXTENDED BY 31.12.2006. ACCORDINGLY THE MISC. APPLICATION FILED BY THE ASSE SSEE IS REJECTED. 6. HOWEVER, WE NOTE THAT EXTENSION OF DATE OF FILIN G OF RETURN IS A MATTER OF PUBLIC RECORD. THEREFORE, IN FUTURE PROCE EDINGS WHERE SUCH DATE OF FILING OF RETURN IS TAKEN INTO ACCOUNT ATTENTION OF THE AUTHORITIES 3 CONCERNED CAN ALWAYS BE DRAWN TO SUCH PUBLIC RECORD SO AS TO VIEW INDEPENDENTLY WHETHER RETURN WAS ACTUALLY BELATED O R NOT. WITH THE ABOVE OBSERVATION, WE DISMISS THE MISC. APPLICATION FILED BY THE ASSESSEE. 7. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS REJECTED. ORDER WAS PRONOUNCED IN OPEN COURT ON 20.8.2010. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD, DATED : 20.8.2010. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, DEPUTY / ASSTT.REGISTRAR ITAT, AHMEDABAD