Om Land Reality Pvt.Ltd., Ahmedabad V. The DCIT, circle-3(1)(2), Ahmedabad

MA 71/AHD/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4785 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-11-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 27-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AMOLI GUSAMI; WAY OF THESEFOUR MISCELLANEOUS APPLICATIONSSEEKS
• Keywords: Additional evidence
• Section: 68

Judgement Text

आयकरअपील यअ धकरण, अहमदाबाद यायपीठ ‘बी’अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER MA Nos. 70 to 73/Ahd/2023 (Arising out of ITA Nos. 1548, 1566, 1565 & 1571/Ahd/2019) Assessment Year :2010-11 to 2013-14 Om Land Realty Pvt. Ltd., 105-106, Arista Sindhubhavan Road, Opp. HOF Showroom, Bodakdev, Ahmedabad-15 PAN : AAACO 9406 D Vs. DCIT, Circle-3(1)(2), Ahmedabad ( (( (Applicant ApplicantApplicant Applicant) )) ) ( (( (Respondent RespondentRespondent Respondent) )) ) Assesseeby : Ms. Amoli Gusami, AR Revenue by : Ms. Saumya Pandey Jain, Sr DR स ु नवाई क तार ख/Date of Hearing : 01.12.2023 घोषणा क तार ख /Date of Pronouncement: 07.12.2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The assessee by way of thesefour Miscellaneous Applicationsseeks recall of the consolidated order dated 21.07.2023 passed by the Tribunal in ITA Nos. 1548, 1571, 1565 & 1566/Ahd/2019, alongwith connected Cross- Objections in CO Nos.21 to 23/Ahd/2022 for AYs 2010-11 to 2013-14, on the ground that the additional grounds raised by the assessee and the additional evidences submitted by it were not considered by the ITAT while adjudicating the appeals. 2. The Miscellaneous Application filed by the assessee reads as under:- “1. This application is filed by the assesse company for recalling the order dated 21.07.2023 passed by this Honourable Tribunal. 2 MA Nos. 70 to 73/Ahd/2023 Om Land Reality Pvt Ltd Vs. DCIT AY :2010-11 to 2013-14 2. The applicant respectfully submits that the hearing was fixed on 17.07.2023 and 19.7.2023 and AR has attended the same time to time. 3. While passing the said order by this Honourable Tribunal, the evidences submitted in the written submission in form of paper book dated 05.01.2023 page no. 183-184 (AY 2010-11), dated 13.07.2022 page no 197 (AY 2011-12, dated 04.07.2022 (AY 2012-13) and dated 21.07.2022 (AY 2013-14) were not considered. The said evidences were furnished to prove the genuineness of advances received, from customer for sale of plots, within the purview of Section 68 of the Income Tax Act, 1961. 4. The said evidences are requested to be re-considered to delete the addition sustain by CIT(A) pertaining to 32/15/9/17 customers for AYs 2010-11 to 2013-14 respectively, from whom advances received amounted to Rs.8,19,306/-, Rs.3,93,167/-, Rs.13,55,887/- & Rs.12,09,013/- for AYs 2010- 11 to 2013-14 respectively . The same procedure was followed by the same bench for the Assessment year 2008-09 in case of assessee company. 5. It is respectfully submitted that in the facts and circumstances of the case, the order deciding the appeal may kindly be recalled and the appeal may kindly be re fixed for hearing to consider documents/facts/submission. 6. For AY 2014-15 the hearing is fixed on 28.08.2023, the issue involved in AY 2014-15 is similar to the issues involved in the application. Hence, it is requested to merge the hearing of this application with the hearing of AY 2014-15 for smooth disposals of appeals. 7. It is respectfully submitted that in the larger interest of justice the Hon'ble Tribunal be pleased to accept the prayer of the applicant/appellant and rehear the matter.” 3. During the course of hearing in the present Miscellaneous Applications, the ld. Counsel for the assessee contended that the additional evidences filed by it, as also the additional grounds raised by it were not considered by the ITAT while adjudicating the present appeals. However, on going through the consolidated order of the ITAT, we have noted that while the Department had come up in appeal before the ITAT, the assessee had filed cross-objection to the same and, at the outset itself, the ITAT had noted at paragraph No.2 of its order that the Cross-Objections were stated by 3 MA Nos. 70 to 73/Ahd/2023 Om Land Reality Pvt Ltd Vs. DCIT AY :2010-11 to 2013-14 the ld. Counsel for the assessee to be not pressed. The relevant paragraph No.2 of the order of the Tribunal is reproduced hereunder:- “2. At the outset itself, it was pointed out that there are only two issues arising ineach year in the backdrop of identical facts of the case. It was pointed out that in all the years impugned before us, the addition made related to advances received from prospective buyers treated as unexplained credits and added to the income of the assessee under section 68 of the Act and of interest paid by the assessee disallowed in terms of provisions of section 36(1)(iii) of the Act. It was pointed out that the Id.CIT(A) had granted substantial relief to the assessee on both the issues, aggrieved by which, the Revenue has come up in appeal before us. The assessee has filed cross-objections. At the outset, the ld counsel for the assessee stated that he was not pressing the COs filed by the assessee in the Revenue's appeals. In view of this submission of the ld.counsel for the assessee, all the COs filed by the assessee are dismissed as not pressed.” 4. In view of the above, that there being no appeal of the assessee before us by way of cross-objections, there was no occasion for any additional ground or additional evidences as such to be entertained. We do not find any merit, therefore, in the present Miscellaneous Applications and dismiss the same. 5. In the result, all the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open Court on 07/12/2023 at Ahmedabad. Sd/- Sd/- Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad; Dated 07/12/2023 **bt/vk