ARUNA SANKHLA, Jaipur V. DCIT, Jaipur

MA 74/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0534 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 14-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARIJCIT

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ MA NO.74/JP/2018 (ARISING OUT OF ITA NO. 483/JP/2016) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 SMT. ARUNA SANKHLA A-3, MOTI LAL ATAL ROAD, JAIPUR. CUKE VS. THE DCIT, CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGBPS 3591 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI RAJEEV SOGANI (C.A.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI(JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/09/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 07/09/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE COORDINATE BENCH IN ITA NO. 483/JP/2016 DATED 01.12.2017. 2.1 IN ITS PETITION, THE ASSESSEE HAS SUBMITTED TH AT DURING THE COURSE OF HEARING ON 07.09.2017, THE FOLLOWING ADDITIONAL GROUND WAS TAKEN AND PRAYER IN THIS REGARD UNDER RULE 11 OF INCOME T AX (APPELLATE TRIBUNAL) RULES, 1963 WAS ALSO FILED: M.A. NO. 74/JP/2018 SMT. ARUNA SANKHLA VS. DCIT 2 'IN FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE LAW THE ID. AO HAS ERRED IN MAKING ADDITION IN THE ASSESSMENT U/S1 53A WITHOUT ANY INCRIMINATING MATERIAL FOUND DURING THE SEARCH, FOR THE YEAR WHICH IS A CONCLUDED ASSESSMENT U/S 143(3). THE ACTION OF TH E ID. AO IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE CAS E OF THE ASSESSEE. RELIEF MAY PLEASE BE GRANTED BY QUASHING THE ASSESS MENT ORDER BEING ILLEGAL AND VOID AB INITIO. 2.2 THAT THE RELEVANT SUBMISSION, INCLUDING ORAL AR GUMENTS WERE MADE WITH RESPECT TO ABOVE ADDITIONAL GROUND BEFORE THE BENCH ON THE DATE OF THE HEARING AND THE SUBMISSION, IN THIS REGARD, HAVE ALSO BEEN REPRODUCED IN THE TRIBUNALS ORDER AT PAG ES PAGE 3 TO 12. 2.3 THAT THE TRIBUNAL WHILE PASSING THE ORDER, DID NOT ADJUDICATE THE ABOVE MENTIONED GROUND, NOR DID THE TRIBUNAL CONSID ER THE SUBMISSION ALONG WITH THE JUDICIAL PRONOUNCEMENTS, INCLUDING T HE ORDER OF COORDINATE BENCH OF ITAT, JAIPUR WHILE PASSING THE ORDER. 2.4 THAT, NON ADJUDICATION OF ANY GROUND OF APPEAL, INCLUDING NON CONSIDERATION OF THE JUDICIAL PRONOUNCEMENTS CITED BY THE APPELLANT, DURING THE COURSE OF HEARING, IS A MISTAKE APPARENT ON RECORD. 2.5 THUS THE TRIBUNAL IS HUMBLY PRAYED TO RECALL IT S ORDER DATED 01.12.2017, FOR RECONSIDERATION AND TO PASS ORDER AFTER CONSIDERING THE FACTS AND ALSO THE SUBMISSIONS MADE. 3. AFTER HEARING BOTH THE PARTIES AND PERUSAL OF TH E RECORDS, IT IS NOTED THAT THE AFORESAID ADDITIONAL GROUND SO RAISE D BY THE ASSESSEE M.A. NO. 74/JP/2018 SMT. ARUNA SANKHLA VS. DCIT 3 WAS NOT ADJUDICATED BY THE COORDINATE BENCH WHILE P RONOUNCING ITS DECISION DATED 01.12.2017, THE SAME BEING APPARENT FROM RECORD, WE HEREBY RECALL THE ORDER PASSED BY THE COORDINATE BE NCH IN ITA NO. 483/JP/2016 DATED 01.12.2017 FOR THE LIMITED PURPOS E OF ADJUDICATION OF THE ADDITIONAL GROUND SO RAISED BY THE ASSESSEE. 4. THE REGISTRY IS DIRECTED TO LIST THE MATTER FOR HEARING ON 30.10.2018. AS PRONOUNCED IN THE OPEN COURT, SEPARA TE NOTICE OF HEARING IS DISPENSED WITH. THE PARTIES ARE AT LIBER TY TO FILE PAPERBOOK, IF ANY, ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF H EARING. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALL OWED WITH ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 07/09/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07/09/2018. SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. ARUNA SANKHLA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE-1, JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { M.A. NO. 74/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR.