SHRI BHARAT MITTAL, JAIPUR V. INCOME TAX OFFICER, WARD-3-5, JAIPUR

MA 66/JPR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5113 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C GUPTA JCIT DHK
• Assessee Lawyers: V K JAIN
• Keywords: Set aside

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. 66/JP/2019 (ARISING OUT OF ITA NO. 1318/JP/2018) FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2014-15 BHARAT MITTAL, 6/403, CHITRAKOOT, VAISHALI NAGAR, JAIPUR. CUKE VS. I.T.O., WARD 3(5), JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO.: AHVPM 8244 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI V.K. JAIN (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 10/05/2019 PASSED IN ITA NO. 1318/JP/2018. 2. THROUGH THIS MISC. APPLICATION, THE LD AR OF THE ASSESSEE HAS SUBMITTED THAT THE MATTER WAS RESTORED BACK TO THE FILE OF A.O. FOR DECIDING AFRESH AND APPEAL WAS ALLOWED FOR STATISTICAL PURPOSES. AS PER THE LD AR, THE A.O. IS IN THE CONFUSION THAT ONLY ONE ADDITION PERTAINING TO THE CASH CREDIT OF RS. 61.50 LACS WERE RESTORED BACK WHEREAS THE OTHER GROUNDS TAKEN IN MA 66/JP/2019_ BHARAT MITTAL VS ITO 2 THE APPEAL REGARDING SUSTAINING THE ADDITION BY ESTIMATING PROFIT WAS RESTORED BACK BY THE TRIBUNAL. 3. WE HAVE GONE THROUGH THE CONTENTS OF THE MISC. APPLICATION AND THE ORDER OF THE TRIBUNAL DATED 10/05/2019 WHEREIN THE ENTIRE APPEAL WAS RESTORED BACK TO THE FILE OF A.O. FOR DECIDING AFRESH IN TERMS OF THE DIRECTION GIVEN AT PARA 6 OF THE TRIBUNAL ORDER. SINCE THE ENTIRE APPEAL WAS RESTORED BACK AND APPEAL WAS ALLOWED FOR STATISTICAL PURPOSE, ALL THE GROUNDS RAISED BY THE ASSESSEE ARE TO BE DECIDED AFRESH BY THE A.O. IN THE SET ASIDE PROCEEDINGS. WE DIRECT ACCORDINGLY. 4. IN THE RESULT, THIS M.A. OF THE ASSESSEE IS ALLOWED. 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 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI BHARAT MITTAL, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 3(5), 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. 66/JP/2019) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR