SH. ZAHEER SALIMUDDIN,ALIGARH V. I.T.O., WARD-1(4), , ALIGARH

MA 6/AGR/2021

AI Insights

The case involves Sh. Zahir Salimuddin, who filed three miscellaneous applications against the Income-tax Officer, Ward 1(4), Aligarh, concerning the assessment years 2013-14, 2015-16, and 2017-18. The applications were based on a common order dated 30.03.2021, which upheld the first appellate authority's decision applying a net profit rate of 0.17%. The assessee contested this rate, citing lower rates accepted in previous years (0.09% for 2012-13 and 0.07% for 2016-17). The Tribunal, after hearing arguments from both sides, decided that the application of the net profit rate of 0.17% was judicious and did not constitute a mistake apparent from the record, leading to the dismissal of all three applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772348 (ITAT-AGRA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2013-2014
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: MUSHTAQ AHMED MIR
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER M.A. No. 06, 07 & 08/Agr/2021 (in ITA No.38, 39 & 40/Agr/2020) Assessment year : 2013-14, 2015-16 & 2017-18 Sh. Zahir Salimuddin, Sarai Rehman, Aligarh. Vs. Income-tax Officer, Ward 1(4), Aligarh. PAN : AALPZ7409F (Applicant) (Respondent) ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: All these three miscellaneous applications emanate from the common order dated 30.03.2021 passed in ITA Nos. 38, 39 & 40/Agr/2020 related to assessment years 2013-14, 2015-16 and 2017-18 respectively. The facts in all the three applications are common and similar, hence, all the applications are being disposed of by this common order for the sake of convenience. 2. The brief common facts of the aforesaid applications, according to the applicant assessee, are that the Tribunal by the impugned order has upheld Assessee by Sh. Mushtaq Ahmed Mir, CA Department by Sh. Anil Kumar, Sr. DR. Date of hearing 18.07.2025 Date of pronouncement 27.08.2025 Printed from counselvise.com MA No. 06, 07 & 08/Agr/2021 2 | P a g e the order of first appellate authority, wherein net profit rate of 0.17% was applied as reasonable, ignoring the fact that the assessee’s declared net profit rate of 0.09% for the assessment year 2012-13 was accepted by the Assessing Officer vide order dated 27.12.2019 passed u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) as also the net profit rate of 0.07% for A.Y. 2016-17 declared by the assessee was accepted by the Assessing Officer. These facts have not been considered by the Tribunal. 3. Heard the learned representative, CA for the applicant assessee and learned Sr. DR for the opposite party. 4. Perusal of the common impugned order dated 30.03.2021 shows that after considering the arguments advanced by the learned AR and on the basis of entire material available on record, the Tribunal has based its finding for application of net profit rate of 0.17% judiciously and reconsideration of the same would amount to review of Tribunal’s own order. The mere fact that rate of net profit requested by the assessee has not been acceded to by the Tribunal, cannot result in any kind of mistake apparent from the record. Hence, all the three applications are not tenable and are liable to be dismissed. Printed from counselvise.com MA No. 06, 07 & 08/Agr/2021 3 | P a g e 5. In the result, all the aforesaid three miscellaneous applications No. 06, 07 & 08/Agr/2021 stand dismissed. Order pronounced in the open court on 27.08.2025 . Sd/- Sd/- (BRAJESH KUMAR SINGH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27.08.2025 *aks/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Sl. No. Particulars Date 1. Date of dictation of Tribunal Order: 04.08.2025 2. Date on which typed draft of Tribunal order is placed before the Dictating Member: 05.08.2025 3. Date on which the typed draft of Tribunal order is placed before the other Member: 4. Date on which the approved draft of Tribunal order comes to the Sr. PS/PS: 5. Date on which fair order is placed before the Dictating Member for pronouncement: 6. Date on which the signed order comes back to the Sr. PS/PS: 7. Date on which the final order is uploaded by the Sr. PS/PS on official website: 8. Date on which the file goes to the Bench Clerk along with Tribunal Order: 9. Date of killing off the disposed of files on judiSIS portal of ITAT by the Bench Clerks 10. Date on which file goes to the Supervisor (Judicial) 11. Date on which file goes to the Assistant Registrar for endorsement of the order: 12. Date of dispatch of order: Printed from counselvise.com "