DCIT, Jaipur V. SHAKUN ADVERTISING PVT. LTD., Jaipur

MA 75/JPR/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5785 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA
• Assessee Lawyers: S L PODDAR

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM M.A. NO. 75/JP/2017 (ARISING OUT OF ITA NO. 578/JP/2014) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2008-09 D.C.I.T., CIRCLE-2, JAIPUR. CUKE VS. M/S SHAKUN ADVERTISING PVT. LTD., B-3, GIRIRAJ MANSION, 1 ST FLOOR, NEW COLONY, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AABCS 4742 H VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI S.L. PODDAR (ADV.) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 25/08/2017 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 28/08/2017 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE REVENUE HAS FILED THE PRESENT MISC. APPLICATION ON 01/05/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BENCHES, JAIPU R DATED 03/10/2016 PASSED IN ITA NO. 578/JP/2014 FOR THE ASSESSMENT YE AR 2008-09. 2. IN THIS MISC. APPLICATION, THE REVENUE HAS SUBMI TTED AS UNDER:- VIDE ORDER DATED 03.10.2016 IN ITA NO. 578/JP/20 14 FOR A.Y. 2008-09 IN THE CASE OF M/S SHAKUN ADVERTISING PVT. LTD. JAIP UR RECEIVED IN THE OFFICE OF PR. CIT-1, JAIPUR ON 04.01.2017, THE HONB LE TRIBUNAL HAS DISMISSED THE APPEAL FILED BY THE REVENUE WHILE PLA CING RELIANCE ON ITS EARLIER ORDER DATED 15.06.2016 IN ITA NO.352/JP/201 3 FOR A.Y. 2009-10. MA 75/JP/2017_ DCIT VS M/S SHAKUN ADVERTISING P. LTD. 2 IT IS PERTINENT TO STATE THAT AN APPEAL WAS PREFERR ED BEFORE THE HONBLE RAJASTHAN HIGH COURT, JAIPUR BENCH JAIPUR VIDE DBIT A NO. 245/2016 AGAINST THE HONBLE ITAT ORDER DATED 15.06.2016 (SU PRA). THE HONBLE HIGH COURT VIDE ORDER DATED 23.11.2016 HAS DIRECTED TO APPROACH THE TRIBUNAL FOR APPROPRIATE RELIEF. ACCORDINGLY, IN PURSUANCE TO HONBLE HIGH COURT DAT ED 23.11.2016, AND MISC. APPLICATION HAS BEEN FILED BEFORE THE HONBLE TRIBUNAL ON 31.03.2017. AS SUCH, THE HONBLE TRIBUNAL IN THE IN STANT ORDER DATED 03.010.2016 IN ITA NO. 578/JP/2014 FOR A.Y. 2008-09 HAS PLACED RELIANCE UPON ITS EARLIER ORDER DATED 15.06.2016 (SUPRA) WHI CH IS SUBJUDICE BEFORE THE HONBLE ITAT ITSELF. SINCE, THE MISTAKE IS APPARENT FROM THE ORDER DATED 03.10.2016 OF THE HONBLE ITAT JAIPUR BENCH, JAIPUR, IN THE ABOVE CAS E, THE SAME MAY KINDLY BE RECTIFIED UNDER SECTION 254(2) OF THE IT A CT 1961 BY RECALLING THE APPEAL ORDER DATED 03.10.2016 AND DECIDING THE SAME ON MERITS. 3. AFTER HEARING BOTH THE SIDES, WE FIND NO MERIT IN THE MISC. APPLICATION FILED BY THE REVENUE AND THE SAME STANDS DISMISSED. 4. IN THE RESULT, THE M.A. OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/08/2017. SD/- SD/- DQY HKKJR HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 28 TH AUGUST, 2017 MA 75/JP/2017_ DCIT VS M/S SHAKUN ADVERTISING P. LTD. 3 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- THE D.C.I.T., CIRCLE-2, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- M/S SHAKUN ADVERTISING PVT. LTD., JA IPUR. 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. 75/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR