Sh. Raman Kumar, Kaithal V. ITO, Kaithal

MA 87/CHANDI/2017

AI Insights

The case involves a Miscellaneous Application filed by Shri Raman Kumar, the proprietor of M/s New Kishan Machinery Store, against an order from the Income Tax Appellate Tribunal, Chandigarh, which upheld an addition of Rs. 1,40,000 to the assessee's income for the Assessment Year 2011-12. The addition represented a credit in the name of Miss. Shopneal, daughter of the appellant. The appellant contended that the Tribunal had previously decided a similar issue in their favor for A.Y. 2006-07, which was not considered in the current decision. The Tribunal, however, found that the facts of the earlier case were not directly applicable to the current case and thus dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135466 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 year(s) 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 07-09-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 03-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण,च᭛डीगढ़ ᭠यायपीठ “एस.एम.सी” , च᭛डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH ᮰ी िवᮓम ᳲसह यादव, लेखा सद᭭य BEFORE: SHRI. VIKRAM SINGH YADAV, AM Miscellaneous Application No. 87/Chd/2017 In आयकर अपील सं./ ITA NO. 968/Chd/2016 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Shri Raman Kumar Prop. M/s New Kishan Machinery Store, Ambala Road, Kaithal, Haryana बनाम The ITO Ward 3, Kaithal Haryana ̾थायी लेखा सं./PAN NO: ABFPK4287P अपीलाथᱮ/Appellant ᮧ᭜यथᱮ/Respondent िनधाᭅᳯरती कᳱ ओर से/Assessee by : Shri Ashwani Kumar, CA and Shri Aditya Kumar, CA राज᭭व कᳱ ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr. DR सुनवाई कᳱ तारीख/Date of Hearing : 08/09/2023 उदघोषणा कᳱ तारीख/Date of Pronouncement : 12/09/2023 आदेश/Order PER VIKRAM SINGH YADAV, A.M. : The present miscellaneous application has been filed by the Assessee against the order passed by the Coordinate Bench dt. 10/02/2017 in ITA No. 968/Chd/2016 for Assessment Year 2011-12. 2. In present Miscellaneous Application, the assessee has submitted as under: “Sub: Misc. Application in the case of Sh. Raman Kumar, Prop. M/S New Kisan Machinery Store, Ambala Road, Kaithal arising out of ITA No. 968/Chd/2016...A: Y: 2011-12. Sir, Respectfully the following is submitted for kind consideration and necessary adjudication by the Hon'ble Bench: - That the above captioned appeal was decided by the Hon'ble Bench vide order dated 10-02-2017. That Ground No. 2 raised vide the Ground of Appeal related to upholding of addition of Rs. 1,40,000/- representing credit in the name of Miss. Shopneal, daughter of the appellant. That the Hon'ble Bench has adjudicated this ground vide para No. 8 to 10 of the order. 2 That during the course of hearing, the appellant had referred to a decision of the Hon'ble Chandigarh Bench in the case of the appellant for AY: 2006-07 in ITA No. 415/Chandi/2009 decided vide order dated 20-10-2009. That reference was drawn to para 8 order in which the issue of credit in the account of Miss. Shopneal was adjudicated upon by the Hon'ble Bench and the Hon'ble Bench had deleted the addition made and upheld by the lower authorities. That while deciding the present appeal, the Hon'ble Bench omitted to take cognisance of the order of the Hon'ble Bench in the case referred to supra in the case of the Appellant for A:Y: 2006-07. That the petitioner is sanguine that had a reference been made to the ratio of Judgment of the Hon'ble Bench in Appellant's own case for an earlier year, for the similar addition, the decision could have been different. That the fact that reference has not been made to the decision of the Hon'ble Bench cited during the course of hearing constitutes mistake apparent from record and in these circumstances, it is prayed that mistake being apparent from record, be kindly rectified. 3. The ld AR submitted that the matter has been decided by the Coordinate Bench without considering the decision rendered in assessee’s own case for A.Y 2006-07 which was brought to the notice of the Coordinate Bench and hence, there is a mistake apparent on record which require appropriate rectification. 4. The Ld. DR is heard who has relied on the order of the Co-ordinate Bench. It was submitted that detailed findings have been given by the Coordinate Bench while adjudicating the matter and being a factual matter which is to be seen independently for each of the year, there is no mistake in the order so passed by the Coordinate Bench. 5. After hearing both the parties and considering the material available on the record, we find that the order has been passed by the Coordinate Bench given the peculiar facts and circumstances of the case for the year under consideration i.e, A.Y 2011-12 and given the factual findings even where the Bench has decided the matter in the earlier A.Y. 2006-07, there is nothing on record that said decision has been brought to the notice of the Coordinate Bench, that the facts and circumstances of the present case are pari-materia and have a bearing on the case under consideration, hence we do not see any mistake which is apparent on record in 3 the order so passed by the Coordinate Bench and in particular, the findings contained in para 8- 10 of the impugned order which is subject matter of present misc. application. 6. In the result, Miscellaneous Application filed by the Assessee is dismissed. (Order pronounced in the open Court on 12/09/2023 ) Sd/- िवᮓम ᳲसह यादव (VIKRAM SINGH YADAV) लेखा सद᭭य / ACCOUNTANT MEMBER AG Date: 12/09/2023 आदेश कᳱ ᮧितिलिप अᮕेिषत/ Copy of the order forwarded to : 1. अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ/ The Respondent 3. आयकर आयुᲦ/ CIT 4. आयकर आयुᲦ (अपील)/ The CIT(A) 5. िवभागीय ᮧितिनिध, आयकर अपीलीय आिधकरण, च᭛डीगढ़/ DR, ITAT, CHANDIGARH 6. गाडᭅ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar