Shri Valsad Jain Swetamber Mahavir Swami Bhagwan Ni Pedhi, VALSAD V. INCOME TAX OFFICER, VALSAD, Valsad

MA 66/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9383 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Section: 254(2)

Judgement Text

INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (VIRTUAL HEARING) MA NO.66/SRT/2019 IN ITA NO.2464/AHD/2016 (A.Y. 201-11) SHRI VALSAD JAIN SWETAMBER MAHAVIR SWAMI BHAGWAN NI PEDHI, MAHAVIR CHAWL, MOTA BAZAR, VALSAD [PAN NO: AABTS 8167 M] VS ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, VALSAD. / APPELLANT /RESPONDENT /ASSESSEE BY NONE /REVENUE BY MS. ANUPMA SINGLA SR. DR / DATE OF HEARING : 16/07/2021 / PRONOUNCEMENT ON : 16/07/2021 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS MISCELLANEOUS APPLICATION (MA) IS FILED BY THE ASSESSEE FOR SEEKING RECTIFICATION IN THE ORDER DATED 17.05.2017. IN THE MA THE APPLICANT/ ASSESSEE CONTENDED THAT THE TRIBUNAL MISUNDERSTOOD THE FACTS IN RELATION TO THE CORPUS DONATION WHICH ARE SPECIFICALLY TO BE ALLOCATED TO VARIOUS FUNDS SPECIFICALLY EARMARKED FOR SUCH PURPOSE. EVEN THOUGH IT IS NOT TAKEN TO CORPUS ACCOUNT, BUT VARIOUS OTHER SPECIFIED FUNDS ARE RECEIVING SUCH DONATION AND TO BE CONSIDERED AS CORPUS DONATION. IT IS FURTHER AVERRED THAT THIS ISSUE WAS CONSIDERED IN ASSESSEES OWN CASE FOR A.Y. 1975-76, WHICH IS MA NO. 66 /SRT/2019 IN ITA NO 2464/AHD/2016 SHRI VALSAD JAIN SWETAMBER MAHAVIR SWAMI 2 NOT CONSIDERED IN PROPER PERSPECTIVE AND THE ORDER OF TRIBUNAL REQUIRE RECTIFICATION BY SENDING BACK TO THE FILE OF A.O. AS OTHER TWO ISSUES WERE REMANDED TO THE AO. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE SERVICE OF NOTICE OF HEARING FOR MORE THAN TWO OCCASIONS BY WAY OF REGISTERED POST. THEREFORE, WE LEFT NO OPTION EXCEPT TO CONSIDER THE APPLICATION ON THE BASIS OF THE MATERIAL ON RECORD AND ON THE BASIS OF THE SUBMISSIONS OF THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) FOR THE REVENUE. 3. THE LD. DR FOR THE REVENUE SUBMITS THAT THERE IS NO MISTAKE, WHICH MAY BE SAID TO BE MISTAKE APPARENT ON RECORD. THE ASSESSEE IS SEEKING REVIVE OF THE ORDER WHICH IS NOT PERMISSIBLE UNDER THE SCOPE OF APPLICATION UNDER SECTION 254(2). THE TRIBUNAL HAS NO POWER TO REVIEW ITS ORDER. THE TRIBUNAL PASSED THE ORDER AFTER DUE DELIBERATION ON THE SUBMISSION OF THE ASSESSEE. EVEN OTHERWISE DURING THE HEARING BEFORE THE TRIBUNAL THE ASSESSEE HAS NOT PRESSED PART OF THE GROUND OF APPEAL AS RECORDED IN THE PAR -6 OF THE ORDER. THE LD. DR FOR THE REVENUE PRAYED FOR DISMISSAL OF THE APPLICATION (MA). 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. DR FOR THE REVENUE AND PERUSED THE ORDER OF THE TRIBUNAL DATED 17.05.2019. WE HAVE ALSO CONSIDERED THE CONTENTS OF THE MA. WE FIND THAT DURING THE HEARING BEFORE TRIBUNAL THE ASSESSEE NOT PRESSED THE PART OF ADDITION TO THE EXTENT OF RS. 6,00,360/-, OUT MA NO. 66 /SRT/2019 IN ITA NO 2464/AHD/2016 SHRI VALSAD JAIN SWETAMBER MAHAVIR SWAMI 3 OF TOTAL ADDITION OF RS. 12,47,825/-. FOR REMAINING AMOUNT OF RS. 647,645/- THE TRIBUNAL CATEGORICALLY HELD THAT THE ASSESSEE FAILED TO SHOW ANY DOCUMENTARY EVIDENCE THAT ANY SPECIFIC DIRECTION WAS ISSUED BY DONOR TO KEEP SUCH AMOUNT OF DONATION AS CORPUS FUND. THEREFORE, WE FIND THAT THE TRIBUNAL PASSED THE ORDER AFTER DUE DELIBERATION. THERE IS NO AVERMENT IN THE APPLICATION THAT THE SUBMISSIONS OF THE ASSESSEE WAS NOT PROPERLY RECORDED OR NOT APPRECIATED BY THE BENCH AT THE TIME OF DECIDING THE ISSUE ON MERIT. HENCE, WE DO NOT FIND ANY MERIT IN THE APPLICATION FILED BY THE ASSESSEE. THE REVENUE IS SEEKING REVIVE OF THE ORDER WHICH IS BEYOND THE SCOPE OF THE APPLICATION UNDER SECTION 254(2) OF THE ACT. IN THE RESULT THE APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 16 TH JULY 2021 AT THE TIME OF HEARING IN VIRTUAL COURT. S SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER ) / SURAT, DATED: 16 TH JULY2021 SELF BY AUTHOR COPY OF ORDER SENT TO:- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT MA NO. 66 /SRT/2019 IN ITA NO 2464/AHD/2016 SHRI VALSAD JAIN SWETAMBER MAHAVIR SWAMI 4 STANDARD PREPARATION & DELIVERY OF ORDERS IN THE ITAT 1 DATE OF DICTATION 16/07/2021 2 DRAFT PLACED BEFORE THE AUTHOR 16/07/2021 3 DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER 16/07/2021 4 DRAFT DISCUSSED/ APPROVED BY SECOND MEMBER 16/07/2021 5 APPROVED DRAFT COMES TO SR. PS /PS /07/2021 6 KEPT FOR PRONOUNCEMENT ON 07/2021 7 DATE OF UPLOADING ORDER ON THE WEB SITE /07/2021 8 FILE SENT TO BENCH CLERK /07/2021 9 DATE ON WHICH FILE GOES TO THE A.R. FOR SIGNATURE /07/2021 10 DATE ON WHICH FILE GOES TO HEAD CLERK /07/2021 11 DATE OF DISPATCH OF ORDER /07/2021