Principle Commissioner of Income Tax -2, Jabalpur V. Shri Baljinder Singh Khanna, Jabalpur

MA 9/JAB/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4927 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 263

Judgement Text

M.A.No. 09/JAB/2019 (A.Y. 2013-14) Pr.CIT vs. Baljinder Singh Khanna 1 | P a g e IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (Through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER M.A.No. 09/JAB/2019 (Arising out of I.T.A. No. 115/JAB/2018) (Asst. Year : 2013-14) Applicant by : Shri S.K. Halder, Sr.DR Respondent by : Shri Anil Kumar Gupta, FCA Date of hearing : 25/03/2022 Date of pronouncement : 22/04/2022 O R D E R Per Manomohan Das, JM: The Revenue has preferred this Miscellaneous Application (MA) u/s.254(2) of the Income Tax Act, 1961 (the ‘Act’, hereinafter), urging us to set aside the order dated 04-04-2019 by the Tribunal in the assessee’s captioned appeal. 2. The facts of the case are that the assessee filed e-return of his income for the relevant year on 04-09-2013 declaring a total income of Rs. 53,22,620/- u/s.143(3) of the Act on 11-03-2016. The Assessing Officer (AO) assessed the total income at Rs. 55,33,060/-. The Pr.CIT, on verification of the documents of the assessee, observed certain points which were not touched by the AO. Pr. CIT-2, Jabalpur. vs. Baljinder Singh Khanna, 17, Naya Bazar, Jabalpur. PAN : AEUPK 4958 D (Applicant) (Respondent) M.A.No. 09/JAB/2019 (A.Y. 2013-14) Pr.CIT vs. Baljinder Singh Khanna 2 | P a g e Therefore, the Pr. CIT passed an order u/s. 263 of the Act, setting aside the assessment dated 11/03/2016 for fresh consideration on the stated points. As we observe, the assessee appeared before the Pr. CIT and made submissions seeking time for representation. The Pr.CIT, however, proceeded to frame the revision order without acceding to the assessee’s request, so that his order was without observing the principles of natural justice. The Tribunal, in further appeal, vide impugned order, set aside the matter back to the file of the Pr.CIT for allowing the assessee proper opportunity of hearing. 3. Meanwhile, the AO after receiving the order of the Pr. CIT dated 30-03-2018, made a fresh assessment on 31/10/2018, which stands challenged by the assessee before the first appellate authority. 4. The Revenue has now approached the Tribunal, praying for recalling of the order of the Tribunal dated 04/04/2019, submitting that the assessee was granted adequate opportunity of being heard by the AO while passing a fresh assessment and, therefore, the order of the Tribunal bears a mistake apparent from the record. 5. The submission of the Revenue is not acceptable to us. There is no mistake on the part of the Tribunal in passing the order dated 04-04-2019 and neither was any pointed out to us. Merely because the revision order has been acted upon, which the AO was bound to within the time provided by law, would not make the Tribunal’s order mistaken. We decide accordingly, rejecting the instant M.A. by the Revenue. 6. In the result, the Revenue’s M.A. is dismissed. Order pronounced in the Open Court on April 22, 2022. sd/- sd/- (Sanjay Arora) (Manomohan Das) Accountant Member Judicial Member Dated: 22/04/2022 M.A.No. 09/JAB/2019 (A.Y. 2013-14) Pr.CIT vs. Baljinder Singh Khanna 3 | P a g e vr/- Copy to: 1. The Applicant - Pr. CIT -2, Jabalpur 2. The Respondent – Baljinder Singh Khanna, 17, Naya Bazar, Jabalpur 3. The Principal CI T-2, Jabalpur. 4. The CI T( A), 5. The Sr .D.R ., ITAT, Jablapur 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Jabalpur.