SH. POORAN MAL KANWAT,JAIPUR V. DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

MA 38/JPR/2025

AI Insights

The case involves Miscellaneous Application Nos. 38 & 39/JP/2025 filed by Shri Pooran Mal Kanwat against the DCIT, Central Circle-2, Jaipur, concerning the assessment years 2013-14 and 2014-15. The applications were filed under Section 254(2) of the Income Tax Act, seeking specific directions from the ITAT Jaipur Bench regarding the interpretation of its earlier orders, which were allegedly misconstrued by the Assessing Officer (AO). However, the AO subsequently passed Orders Giving Effect, correctly implementing the Tribunal's directions, leading to the withdrawal of the applications by the assessee. The Departmental Representative (DR) objected to the filing of these applications, citing unnecessary use of court time and resources.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783993 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-05-2025
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAURAV AWASTHI
• Assessee Lawyers: ROHAN SOGANI; THRU
• Keywords: Set aside

Judgement Text

"vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR JhjkBkSM+ deys'kt;UrHkkbZ] ys[kk lnL; ,oaJhujsUnzdqekj] U;kf;dlnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM Misc. Application Nos. 38 & 39/JP/2025 (Arising out ofvk;djvihyla-@ITA No. 82 & 83/JP/2024) fu/kZkj.ko\"kZ@AssessmentYear :2013-14 & 2014-15 Shri Pooran Mal Kanwat Plot No. 42-B, Shiv Sahay Colony Behind Archana Hospital, Airport Sanaganer, Jaipur 302 029 cuke Vs. The DCIT Central Circle-2 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ADIPK 4543 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rohan Sogani, CA (Thru: VC) jktLo dh vksjls@ Revenue by: Shri Gaurav Awasthi, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 11/11/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: 12/11/2025 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Both these Miscellaneous Applications have been filed by the assessee u/s 254(2) of the Act, relating to the order of the ITAT Jaipur Bench dated 18-11-2024 (actually dated 28-11-2024), praying therein to issue clear and specific directions in its order to the effect that the appeals have been allowed. Printed from counselvise.com 2 MA NOS. 38 & 39/JP/2025 SHRI POORAN MAL KANWAT VS DCIT, CENTRAL CIRCLE-2, JAIPUR 2. On 15-10-2025, when applications were taken up, ld. DR sought date to call for report of AO. Both applications were adjourned for today. However, yesterday an application came to be filed on behalf of applicant seeking withdrawal of the applications. Withdrawal is sought on following grounds:- 1. With utmost respect, it is submitted that the undersigned had filed Miscellaneous Applications under Section 254(2) of the Act in respect of orders passed by this Hon'ble Tribunal in ITA No. 82/JP/2024 and ITA No. 83/JP/2024 dated 18.11.2024 for A.Y. 2013- 14 and 2014-15 respectively. 2. The grievance raised therein was concerning the interpretation by the jurisdictional AO of the Tribunal's order, specifically that although the appeals were allowed in favour of the assessee, the orders were misconstrued as set aside by the Id. AO. leading to possible uncertainty and unwarranted proceedings 3. It is now respectfully submitted before this Hon'ble Bench that the jurisdictional AO has subsequently passed Orders Giving Effect, duly acknowledging and correctly implementing the directions of this Hon'ble Tribunal, thereby deleting the entire additions made earlier. 4. Consequently, the grievance highlighted in the Miscellaneous Applications has now become infructuous, as the desired relief and proper interpretation of the Tribunal's orders have been duly accorded by the jurisdictional AO 5. In view of the above-stated developments, the applicant humbly prays to withdraw the Miscellaneous Applications filed before this Hon'ble Tribunal for A.Y 2013-14 and 2014- 15, as these applications have now become redundant and infructuous. 6. Therefore, it is respectfully requested that the Hon'ble Bench may kindly permit the withdrawal of the aforementioned Miscellaneous Applications, thereby disposing of the same accordingly.’’ 3. On the other hand, the ld. DR has raised an objection that the Misc. Applications unnecessarily came to be filed by the assessee. In this regard, he has drawn our attention to the order dated 16-04-2025 by the AO giving effect to the order passed by this Tribunal. The ld. DR has submitted that Printed from counselvise.com 3 MA NOS. 38 & 39/JP/2025 SHRI POORAN MAL KANWAT VS DCIT, CENTRAL CIRCLE-2, JAIPUR both applications came to be subsequently filed without verification of the steps taken by the AO, even before filing of applications. So, according to ld. DR, applicant has wasted precious time of the Court and caused inconvenience. 4 We have considered the aspect raised by ld. DR, having heard both the parties and perused the materials available on record. 4.1 At the outset, it may be mentioned that no error has been pointed out in our order dated 28-11-2024, which might call for any rectification. 4.2 Ld. AR submits that in filing the applications, he relied on the other C.A. representing the applicant before AO and that had he himself verified the factual position, he would not have filed these applications. 4.3 At this stage, it is proper to mention that applications remained pending w.e.f. 27-05-2025, but no effort appears to have been made to acquaint with the order dated 16-04-2025 passed by the AO giving effect to our order dated 28-11-2024. 4.4 Even though, in the course of hearing ld.AR submits that he regrets for all this, he should not have filed these applications merely on apprehensions or hearsay versions as represented before us. 4.5 The Bench appreciates the submissions of ld. DR that the assessee- applicant has unnecessarily filed the two Misc. Applications without Printed from counselvise.com 4 MA NOS. 38 & 39/JP/2025 SHRI POORAN MAL KANWAT VS DCIT, CENTRAL CIRCLE-2, JAIPUR properly pursuing the matter, and thus wasted the time of the Court especially when the AO had given effect to the order dated 28-11-2024 even before filing of these applications. 4.6 In this peculiar situation, to address the grievance/ objection raised by the ld DR, we deem it a fit case to impose costs on the applicant. Accordingly, we impose on the applicant costs of Rs.1,000/- in each application. Assessee is directed to deposit the amount of Rs.1,000/- in each application in ‘’Prime Minister’s National Relief Fund’’. 5. In the result, both the Misc. Applications filed by the assessee are hereby dismissed as having been withdrawn. Order pronounced in the Open Court on 12 /11/2025 Sd/- Sd/- ¼ujsUnz dqekj½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Narinder Kumar) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 12 /11/2025 *Mishra vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Pooran Mal Kanwat, Jaipur 2. izR;FkhZ@ The Respondent- The DCIT, Central Circle-2, Jaipur . 3. vk;djvk;qDr@ Theld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (MA No. 38&39/JP/2025) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar Printed from counselvise.com "