ITO, V. Shri Sureshchandra Jain & Aditya N. Bhatnagar,

MA 7/JAB/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3028 (ITAT-JABALPUR)
• Duration Of Justice: 3 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2015
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 22-05-2015
• Assessment Year: 1998-1999
• Appeal Filed On: 30-01-2012
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , JABALPUR BENCH, JABALPUR [BEFORE SHRI D.T GARASIA, JM & SHRI B.C.MEENA , AM ] MISCELLANEOUS APPLICATION NO S . 07 / JAB /201 2 TO 10/JAB/2012 [ARISING OUT OF M.A NOS. 10 TO 13/JAB /2010 & ITA NO S . 161 TO 164/JAB/09 A.Y S. 1998 - 99 TO 2001 - 02 ] INCOME TAX OFFICER VS. SHRI SURESCHAND JAIN CHATTARPUR ADITYA N.BHATNAGAR AAKASHDEEP COLONY TIKAMGARH, MP GIR NO.S - 6003 ( APPLICANT) ( RESPONDENT ) FOR THE APPLICANT: SHRI D.R. LATHORIYA, LD.DR FOR THE RESPONDENT : SHRI G.N PUROHIT, LD.AR DATE OF HEARING: 22 - 05 - 2015 DATE OF PRONOUNCEMENT: 22 - 05 - 2015 ORDER PER SHRI D.T GARASIA, JM THE DEPARTMENT HAS FIL ED TH ESE MISCELLANEOUS APPLICATION S U/S. 254 (2) OF THE I.T ACT 1961 ON THE GROUND THAT DEPARTMENTAL MISCELLANEOUS APPLICATION NOS. 10 - 13/JAB/2010 ARISING OUT OF ITA NOS. 161 TO 164/JAB/2009 FOR THE A.YS 1998 - 99 TO 2001 - 02 WERE DISMISSED BY THE TRIBUNAL VID E ITS ORDER DATED 30 TH NOVEMBER 2010 STATING THAT THE GROUNDS OF APPEAL SIGNED BY THE LD.CIT AND DECIDED BY THE A.O. WERE NOT IN PRESCRIBED FORM FILED BEFORE THE TRIBUNAL. THE TRIBUNAL OBSERVED THAT THE DEPARTMENT HAS LIBERTY TO FILE THE MISC. APPLICATION S TO RECTIFY THE DEFECTS . IN VIEW OF THIS DIRECTION OF THE TRIBUNAL, THE MISC. APPLICATIONS, WHICH ARE STILL PENDING F OR DISPOSAL . HOWEVER, THE 1 ST MAS WERE FILED BY THE DEPARTMENT FOR LEVYING OF PENALTIES U/S. 271(1) ( C) OF THE I.T ACT 1961 , WHICH WERE UL TIMATELY DISMISSED VIDE ORDER DATED 30 TH NOVEMBER 2010 BY THE ITAT ON THE GROUND THAT QUANTUM ADDITION MADE BY THE A.O. DELETED BY THE LD.CIT(A) . THUS, QUESTION OF ANY LEVY OF PENALTY ON THE ADDITION DELETED BY THE LD.CIT(A) DOES NOT ARISE. THE REVENUE HA S ALSO FILED THE APPEAL BEFORE THE HON BLE JURISDICTIONAL HIGH COURT AGAINST THE SAID ORDER OF THE ITAT . THEREFORE, THESE MISC. APPLICATIONS HAVE BEEN FILED TO RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 21 - 10 - 2009. MISC. APPLICATION NO S.7 TO10/JAB/2012 S/SH. SURESHCHAND JAIN & ADITYA N. BHATNAGAR 2 2. THE LD.DR APPEARING ON BEHALF O F THE REVENUE HAS RELIED UPON THE REASONS STATED IN THE M.AS FOR ALL THE ASSESSMENT YEARS UNDER CONSIDERATION. 3. ON THE OTHER HAND, THE LD.AR OF THE ASSESSEE HAS RELIED UPON THE ORDER OF THE TRIBUNAL. MOREOVER, HE HAS RELIED UPON THE DECISION OF THE HON BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. PANDIAN CHEMICALS LTD REPORTED IN 296 ITR 297(ALL.) . 4 . WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND GONE THROUGH THE RECORD CAREFULLY. WE FIND THAT EARLIER THE DEPARTMENT HAS FILED THE MISC . APPLICATION NOS. 10 TO 1 3 /JAB/201 0 , WHICH WERE DISMISSED BY THE ITAT VIDE ITS ORDER DATED 30 TH NOVEMBER 2010 . THE DEPARTMENT HAS ALSO FILED THE PRESENT MISC. APPLICATION NOS. 7 TO 10/JAB/2012 BEFORE US FOR RECALLING THE EARLIER ORDER OF THE TRIBUNAL DELE TING THE PENALT IES LEVIED U/S. 271(1)(C ) OF THE I.T ACT 1961 . THE HON BLE ALLAHABAD HIGH COURT IN THE CASE OF PANDIAN CHEMICALS (SUPRA) HELD AS UND E R: TRIBUNAL HAVING REJECTED THE FIRST APPLICATION FILED UNDER S. 254(2) ON THE GROUND THAT THERE WAS NO M ISTAKE APPARENT ON THE FACT OF THE RECORD IN THE ORDER OF THE TRIBUNAL, IT WAS NOT OPEN TO THE TRIBUNAL TO ENTERTAIN THE SECOND APPLICATION WHICH WAS FILED ON THE SAME SET OF FACTS AND RECALL ITS APPELLATE ORDER ON THE ALLEGED PREMISE THAT THERE WAS AN ERR OR APPARENT IN THE ORDER. RESPECTFULLY FOLLOWING THE ABOVE, ALL THE PRESENT MISC. APPLICATION NOS. 7 TO 10/JAB/2012 [ARISING OUT OF MA NOS.10 - 13/JAB/2010 AND ITA NOS. 161 TO 164/JAB/2009 FOR THE A.YS. 1998 - 99 TO 2001 - 02 BY THE DEPARTMENT ARE DISMISSED 5 . IN THE RESULT, THE MISC. APPLICATION NOS.7 TO 10/JAB/2012 FILED BY THE DEPARTMENT STAND DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 22 - 05 - 2015 SD/ - S D/ - ( B.C. MEENA ) ( D.T GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 - 05 - 2015 **PRADIP (SR.P.S.) MISC. APPLICATION NO S.7 TO10/JAB/2012 S/SH. SURESHCHAND JAIN & ADITYA N. BHATNAGAR 3 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT 2 RESPO NDENT 3 . THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER, ASSTT. REGISTRAR .