RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD., Jaipur V. ACIT, Jaipur

MA 57/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5786 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2002-2003
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DHK
• Section: 244A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER M.A. NO. 57/JP/2017 (ARISING OUT OF ITA NO. 38/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2002-03 M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD., SETU BHAWAN, JHALANA DOONGRI, JAIPUR. CUKE VS. A.C.I.T., CIRCLE-6, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AABCR 9650 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI P.C. PARWAL (CA) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 25/08/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 28/08/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 21/04/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCH, JAIPUR DATED 05/04/2017 PASSED IN ITA NO. 38/JP/2017 FOR THE ASSESSMENT YEA R 2002-03. 2. THE ASSESSEE FILED THIS MISC. APPLICATION AND THE CONTENTS OF THE SAME ARE AS UNDER: MA 57/JP/2017_M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORP. LTD. VS ACIT 2 1. THE APPELLANT BEGS TO SUBMIT THAT THE ORDER, GI VING RISE TO THE PRESENT MISCELLANEOUS APPLICATION WAS PASSED ON 05.04.2017. 2. IN THIS APPEAL, THE APPELLANT HAS CHALLENGED THE ORDER OF C1T(A) FOR NOT ALLOWING INTEREST U/S 244A FOR THE PERIOD NOVEM BER 2002 TO MARCH 2003 BY NOT DIRECTING THE AO TO REFER THE MAT TER TO CCIT / CIT AS PROVIDED U/S 244A(2). 3. THE HONBLE ITAT ACCEPTED THAT AO WHILE DENYING THE INTEREST U/S 244A OF THE ACT HAS NOT FOLLOWED THE PROCEDURE AS P ROVIDED IN SECTION 244A(2) OF THE ACT AND THEREFORE, THE MATTER IS RES TORED BACK TO THE AO BUT AT THE SAME TIME MADE CERTAIN FOLLOWING INCO RRECT OBSERVATIONS WHICH IS A MISTAKE APPARENT ON RECORD: (A) IN PARA 3, LINES 4 TO 7, IT IS STATED THAT FRO M THE FACTS OF THE CASE, IT IS CLEAR THAT THE DELAY FOR THE PERIOD FROM 01.11.2002 TILL 31.03.2002 WAS ON ACCOUNT OF NOT SUBMITTING THE RETURN IN TIME AND THEREFORE, IT IS CLEARLY ATTRIBUTABLE TO THE ASSESSEE. THE WORDS AN D THEREFORE, IT IS CLEARLY ATTRIBUTABLE TO THE ASSESSEE IS NOT REQUIR ED SINCE U/S 244A(2) THE POWER TO DECIDE AS TO WHETHER THE DELAY IS ATTR IBUTABLE TO THE ASSESSEE OR NOT IS TO BE DECIDED BY CCIT / CIT WHOS E DECISION THEREON SHALL BE FINAL. THEREFORE, HONBLE ITAT OUGHT NOT T O DECIDE THIS ISSUE AND THEREFORE, THE WORDS MENTIONED IN ITALICS ABOVE NEEDS TO BE EXPUNGED. (B) IN PARA 3, LINES 10 TO 12, THE MATTER IS RESTO RED TO THE FILE OF THE AO TO COMPLY WITH THE REQUIREMENTS OF SECTION 244A(2) OF THE ACT AND TO DECIDE THE ISSUE DE NOVO. THE WORDS DECIDE THE ISS UE DE NOVO IS NOT REQUIRED SINCE U/S 244A(2), THE ISSUE IS TO BE DECI DED BY CCIT / CIT AND AO HAS NO POWER TO DECIDE THE SAME. THEREFORE, THE WORDS DECIDE THE ISSUE DE NOVO BE SUBSTITUTED BY THE WORDS REFER T HE MATTER TO THE CCIT/ CIT. 4. SINCE THE ABOVE MISTAKES ARE APPARENT ON RECORD, WE REQUEST TO KINDLY SUITABLY MODIFY PARA 3 OF THE ORDER AND OBLIGE. MA 57/JP/2017_M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORP. LTD. VS ACIT 3 3. FROM PERUSAL OF THE ORDER DATED 05/04/2017, I FI ND THAT THE WORDS AND THEREFORE, IT IS CLEARLY ATTRIBUTABLE TO THE AS SESSEE IS NOT REQUIRED AS IT IS CONTRARY TO THE FACTS OF THE ISSUE, HENCE, TO BE DELETED. FURTHER IN PLACE OF WORDS DECIDE THE ISSUE DE NOVO THE WORDS REFER THE MATTER TO THE CCIT/ CIT IS NECESSARY TO BE ADDED TO BE AS PER THE ACT/LAW. EXCEPT THESE, NOTHING IS ADDED IN THE ORDER. THERE BEING A PPARENT MISTAKE ON RECORD THE ORDER IS MODIFIED ACCORDINGLY. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 28 TH AUGUST, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORPORATION LTD., JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ACIT, CIRCLE-6, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (MA NO. 57/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR