RAJKOT DISTRICT CO.-OP. MILK PRODUCERS UNION LTD.,RAJKOT-GUJARAT V. THE ACIT, CIRCLE-2 (1), RAJKOT, RAJKOT-GUJARAT

MA 13/RJT/2025

AI Insights

The case involves the Rajkot District Co. Op. Milk Producers Union Ltd., the appellant, contesting a previous ITAT order through a Miscellaneous Application (MA) No. 13/RJT/2025. The appellant sought to correct alleged mistakes in the ITAT's order dated 20.01.2025 concerning the assessment year 2018-19. The disputes centered around the handling of penalties and procedural adherence by the CIT(A) in relation to cash receipts from distributors. The Tribunal examined the appellant's claims of errors in the ITAT's previous order but found no mistakes that warranted correction, leading to the dismissal of the application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781597 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 07-03-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV; LD.
• Assessee Lawyers: D.M. RINDANI; LD
• Keywords: Set aside

Judgement Text

" आयकरअपीलȣयअͬधकरण,राजकोटÛयायपीठ,राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT. BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER Miscellaneous Application No.13/RJT/2025 (arising out of I.T.A No. 183/RJT/2023 & 166/Rjt/2023) Ǔनधा[रणवष[/Assessment Year: 2018-19 Rajkot District Co. Op. Milk Producers Union Ltd., C/o. Rajkot Dairy, Dudh Sagar Marg, Rajkot – 360003 [PAN: AAAAR3262Q] Vs. Assistant Commissioner of Income Tax, Circle – 2(1), Rajkot – 360001 अपीलाथȸ / Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे /Assessee by Shri D. M. Rindani, Ld. AR राजèवकȧओरसे /Revenue by Shri. Abhimanyu Singh Yadav, Ld.Sr.DR सुनवाईकीतारीख/ Date of hearing: 04.07.2025 उɮघोषणा कȧ तारȣख/Pronouncement on: 29.09.2025 आदेश /O R D E R PER DINESH MOHAN SINHA, JM: By way of the captioned Miscellaneous Application, the assessee has sought to point out that mistake apparent from record within the meaning of Section 254(2) of the Income-tax Act, 1961 (in short ‘the Act’) has in the order of Tribunal, dated 20.01.2025, vide assessee`s appeal in ITA Nos. 182/Rjt/2023, for same assessment year, 2018-19. 2. At the outset, the Ld. Counsel for the assessee drawn our attention by way of Miscellaneous Application(MA) No. 13/Rjt/2025 arising out of ITA Printed from counselvise.com 2 MA No. 13/RJT/2025 Rajkot District Co.Op. Milk Procedure Union Ltd. No. in the ITAT order dated 20.01.2025 for Assessment year 2018-19, where the assessee challenged the validity & legality of order dated 20.01.2025. That the Ld. Counsel for the assessee found some mistakes in order of the Hon’ble ITAT, Rajkot, which is mentioned below; “(i) Vide paragraph no. 17 of the impugned order, a mistake in setting aside the order of Ld. CIT (Appeals) in respect of Rs. 3,00,000/- of the departmental appeal whereas it ought to be for the assessee's appeal; (ii) Vide paragraph no. 25 of the impugned order, a mistake in setting aside the entire order of the Ld. CIT (Appeals) despite the Revenue not being aggrieved by the deletion of the penalty of Rs. 173,96,22,709/-; (iii) Vide paragraph no. 24, mistake in holding that there is violation of Rule 46A by the Ld. CIT (Appeals); (iv) Mistake in setting aside the entire order of the Ld. CIT (Appeals) despite referring to Board Circular No. 25/2022 in favour of the assessee in paragraph no. 22 of its order which was not opposed by the Revenue in its appeal.” 3. Upon perusal of the record, we find that there was no mistake apparent on record, which needs to be corrected. 4. We note that in the order of Ld. CIT(A) to the extent of penalty issue of accepting EMD and in terms of contract with Somnath Marketing on 28.06.2017 for appointing as distributor, and in respect of EMD the Ld. CIT(A) has confirmed the order of AO. We observed that EMD is Deposit taken for granting of distributorship and not received against the sale hence does not come in purview of Sect. 269 ST of the Act. section 269 ST deal with transaction. This issue is pertaining to the ground of Assessee’s appeal in respect of penalty of Rs. 300000/-. In this respect, Ld.CIT(A) asked the assessee to submit affidavit, however, Ld.CIT(A) did not send the said affidavit to the assessing officer to examine the contents of the affidavit, hence, it is violation of Rule 46A of the Rules, therefore, this ground was rightly restored to the file of CIT(A) for fresh adjudication after giving due opportunity of hearing to the Assessing Officer. Printed from counselvise.com 3 MA No. 13/RJT/2025 Rajkot District Co.Op. Milk Procedure Union Ltd. 5. So far revenue appeal is concerned, we note that since the appellant entitled in the annual contract with the distributor and the cash received from the distributor in a year was less than 2,00,000/-. Ld. CIT(A) has decided that the penalty under section 271DA is not leviable in this case. 6. During the course of hearing of the main appeal, we have examined the Paper-Book of the assessee and find out that from each distributor, the assessee received cash, which is below Rs.2,00,000/- and not a single confirmation from these distributors were submitted neither before the assessing officer nor before the Ld.CIT(A). We had also examined the receipts in cash from the distributors below Rs.2,00,000/- and found that these cash receipts looked even in all the case, therefore, this raises doubts, whether the assessee has received cash below of Rs. 2,00,000/- from the distributors. This aspect has neither properly examined by the Ld.CIT(A) nor specially comments from the assessing officer. Therefore, this Tribunal has rightly set aside the revenue appeal and the assessee appeal to the file of the Ld.CIT(A) for fresh adjudication. Hence, there is no mistake in apparent from record, consequently, the Miscellaneous Application filed by the assessee is rejected. 7. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order is pronounced in the open court on 29/09/2025. Sd/- Sd/- (Dr. A. L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot (True Copy) Date: 29/09/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT Printed from counselvise.com 4 MA No. 13/RJT/2025 Rajkot District Co.Op. Milk Procedure Union Ltd. 5. DR/AR, ITAT, Rajkot 6. Guard File By order Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "