Shri Ram Sharan Katta, Jaipur V. Income Tax Officer, Ward-6(4), , Jaipur

MA 61/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5114 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA JCIT DHK
• Section: 254(2); 153C

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM M.A. NO. 61/JP/2019 (ARISING OUT OF ITA NO. 725/JP/2018) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 RAM SHARAN KATTA, PROP.- S.R. INTERNATIONAL, 257 KATTA STREET, JAIN MANDIR WALI GALI, DURGAPURA, JAIPUR. CUKE VS. I.T.O., WARD 6(4), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: ACVPK 5103 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI ROHAN SOGANI (CA) JKTLO DH VKSJ LS @ REVENUE BY : SHRI K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03/01/2020 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 17/02/2020 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THIS MISC. APPLICATION IS FILED TO RECTIFY A MISTAKE ALLEGED TO BE OCCURRED IN THE ORDER OF THE TRIBUNAL DATED 10/06/2019 PASSED IN ITA NO. 725/JP/2018. 2. THROUGH THIS MISC. APPLICATION, THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT THERE IS APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL IN SO FAR AS NO INCRIMINATING MATERIAL WAS FOUND DURING THE COURSE OF SEARCH, THEREFORE, ADDITION MADE WAS NOT JUSTIFIED. MA 61/JP/2019_ RAM SHARAN KATTA VS ITO 2 3. WE HAVE GONE THROUGH THE CONTENTS OF THE MISC. APPLICATION AND THE ORDER OF THE TRIBUNAL DATED 10/06/2019 AND FOUND THAT BOTH THE GROUNDS TAKEN BY THE ASSESSEE IN THE APPEAL WAS PROPERLY DEALT WITH AND A CLEAR FINDING HAS BEEN GIVEN AT PARA 5 OF THE ORDER TO THE EFFECT THAT THE INCRIMINATING MATERIAL WAS FOUND DURING THE COURSE OF SEARCH AND SUBSEQUENT ENQUIRIES. THEREFORE, THE ASSESSMENT FRAMED U/S 153C OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT) WAS CORRECT AND JUSTIFIED. THUS, THERE IS NO MISTAKE MUCH LESS APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL WHICH CAN BE RECTIFIED U/S 254(2) OF THE ACT. UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT, THE POWER OF THE TRIBUNAL IS LIMITED TO RECTIFY ONLY AN APPARENT MISTAKE AND IS NOT EXTENDED TO REVISE THE ORDER OR TO DELIBERATE ANY ISSUE WHICH HAS BEEN DISCUSSED IN DETAIL AND THEREAFTER FINDINGS HAVE BEEN GIVEN. 4. IN THE RESULT, THIS M.A. IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEBRUARY, 2020. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17 TH FEBRUARY, 2020 *RANJAN MA 61/JP/2019_ RAM SHARAN KATTA VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI RAM SHARAN KATTA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 6(4), 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. 61/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR