M/s A.J. Brothers, RAJKOT-GUJARAT V. The Dy. Commr. of Income Tax, Junagadh Circle1, JUNAGADH

MA 9/RJT/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4819 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 16-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D R CHHATRE
• Keywords: Period of limitation

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AH MEDABAD] (BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NO: 09/RJT/2015 (IN ITA NO. 676/RJT/14) (ASSESSMENT YEAR: 2010-11) M/S. A.J. BROTHERS, PATEL ROAD, KESHOD V/S THE D.C.I.T., CIRCLE-1, JUNAGADH (APPELLANT) (RESPONDENT) PAN: AADFA4147K APPELLANT BY : SHRI KALPESH DOSHI, A.R. RESPONDENT BY : SHRI D.R. CHHATRE, SR. D.R. ( )/ ORDER DATE OF HEARING : 10 -08-201 6 DATE OF PRONOUNCEMENT : 11 -08-2016 PER N.K. BILLAIYA, ACCOUNTANT MEMBER: 1. THIS MISCELLANEOUS APPLICATION BY THE ASSESSEE IS D IRECTED AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 676/RJT/2014 DATED 20.03.2015. M.A NO. 09/R JT/2015 (IN ITA NO. 6 76/RJT/2014) . A.Y.2010-11 2 2. WITH THIS MISCELLANEOUS APPLICATION, THE ASSESSEE H AS STRONGLY CONTENDED THAT BY NOT CONSIDERING THE ARGUMENTS/SUB MISSIONS DURING THE COURSE OF THE PROCEEDINGS BY THE TRIBUNAL, THE ORDER OF THE TRIBUNAL HAS BECOME ERRONEOUS AND, THEREFORE, THE M ISTAKE NEED TO BE RECTIFIED U/S. 254(2) OF THE ACT. 3. WE HAVE CAREFULLY PERUSED THE CONTENTS OF THE MISCE LLANEOUS APPLICATION OF THE ASSESSEE. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE APPEAL BEFORE THE FIRST AP PELLATE AUTHORITY WAS FILED AFTER THE PERIOD OF LIMITATION AND THE FIRST APPELLATE AUTHORITY DID NOT CONDONE THE DELAY. THIS WAS BROUGHT TO THE NOTI CE OF THE TRIBUNAL DURING THE COURSE OF THE APPELLATE PROCEEDINGS. THE ASSESSEE CONTENDS THAT WHILE DECIDING THE ISSUE, THE HONBLE TRIBUNAL HAS NOT CONSIDERED THE DECISIONS RELIED UPON BY THE ASSESSEE RELATING TO THE CONDONATION OF THE DELAY. 4. WE HAVE GIVEN A THOUGHTFUL CONSIDERATION TO THE CON TENTS OF THE MISCELLANEOUS APPLICATION. WE HAVE ALSO CAREFULLY P ERUSED THE ORDER OF THE TRIBUNAL. THE FINDINGS OF THE TRIBUNAL READ AS UNDER:- 4. AFTER CONSIDERING RIVAL SUBMISSIONS AND PERUSI NG THE MATERIAL AVAILABLE ON RECORD, WE FIND FORCE IN THE SUBMISSIONS OF THE D.R . WE FIND THAT THE LD. CIT(A) DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT ON PERUSAL OF THE ASSESSMENT ORDER, IT WAS FOUND THAT SURVEY WAS COND UCTED IN THE PREMISES OF THE ASSESSEE ON 12.10.2009 AND THE ASSESSEE DISCLOSED A DDITIONAL INCOME AT RS. 1,00,06,301/- FOR THE ASSESSMENT YEAR UNDER CONSIDE RATION. IN THE ASSESSMENT COMPLETED, SUBSEQUENT TO THE SURVEY ON 22.03.2013, THE A.O. MADE ADDITION OF RS. 29,29,071/- TO THE RETURNED INCOME. THE ADDITION WA S MADE ON AGREED BASIS AND THE ASSESSEE HAD ACCEPTED THE ADDITION. THEREFORE, FOR THESE REASONS, THE ASSESSEE HAD NOT FILED THE APPEAL. THE APPEAL FILED BY THE A SSESSEE AFTER SUBSTANTIAL DELAY OF 278 DAYS IS AN AFTERTHOUGHT, AND THE ASSESSEE WA S VERY MUCH AWARE OF THE M.A NO. 09/R JT/2015 (IN ITA NO. 6 76/RJT/2014) . A.Y.2010-11 3 ASSESSMENT ORDER AND THE DEMAND RAISED THEREIN. THE LD. CIT(A) HAS FURTHER HELD THAT THE REASONS GIVEN BY THE ASSESSEE FOR DELAY IN FILING THE APPEAL BEFORE HIM SHOWS THAT THE SAME IS FRIVOLOUS AND LACKS CREDENCE . BEFORE US NO SUBMISSION WERE MADE BY THE A.R. OF THE ASSESSEE, ON THESE OBS ERVATIONS AND FINDINGS OF THE LD. CIT(A) IN HIS ORDER. THUS, THE SAME REMAINED UN CONTROVERTED. THEREFORE, THE APPEAL FILED BY THE ASSESSEE IS DEVOID OF ANY MERIT S, AND HENCE, DISMISSED. 5. A PERUSAL OF THE ABOVE CLEARLY SHOWS THAT THE TRIBU NAL HAS CONSIDERED THE FACTS OF THE CASE AND ACCORDINGLY DECIDED THE A PPEAL. WE, THEREFORE, DO NOT FIND ANY RECTIFIABLE MISTAKE APPA RENT FROM RECORD. THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS A CCORDINGLY DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 11 - 08 - 2016 SD/- SD/- (MAHAVIR PRASAD) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, RAJ KOT