The ACIT, Circle 3, JAMNAGAR v. Smt Giriraj Kishori Chauhan, Jam-Khambhalia

ITA 1115/RJT/2009 | 2003-2004
Pronouncement Date: 29-07-2011 | Result: Dismissed

Appeal Details

RSA Number 111524914 RSA 2009
Assessee PAN AGMPC8599A
Bench Rajkot
Appeal Number ITA 1115/RJT/2009
Duration Of Justice 1 year(s) 8 month(s) 3 day(s)
Appellant The ACIT, Circle 3, JAMNAGAR
Respondent Smt Giriraj Kishori Chauhan, Jam-Khambhalia
Appeal Type Income Tax Appeal
Pronouncement Date 29-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 29-07-2011
Date Of Final Hearing 28-07-2011
Next Hearing Date 28-07-2011
Assessment Year 2003-2004
Appeal Filed On 25-11-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI N.R.S. GANESA N (JM) I.T.A. NO.1113 1115 & 1116/RJT/2009 (ASSESSMENT YEARS 2001-02 2003-04 & 2004-05) SMT. GIRIRAJ KISHORI CHAUHAN VS ACIT CIR.3 HARI CHAMBERS JAMNAGAR STATION ROAD JAM-KHAMBHALIA PAN : AGMPC8599A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NR SONI RESPONDENT BY: SHRI PM MAHARSHI O R D E R PER N.R.S. GANESAN JM ALL THE THREE APPEALS FILED BY THE REVENUE ARE DIR ECTED AGAINST THE COMMON ORDER PASSED BY CIT(A) JAMNAGAR DATED 03-09-2009 F OR THE ASSESSMENT YEARS 2001-02 2002-03 2003-04 & 2004-05. THESE THREE A PPEALS WERE DISMISSED BY AN ORDER DATED 18-01-2010 ON THE GROUND THAT THE TA X EFFECT INVOLVED IN ALL THESE THREE APPEALS IS LESS THAN RS.3 LAKHS. HOWEVER TH E REVENUE HAS FILED MISCELLANEOUS APPLICATIONS IN M.A. NOS 49 50&51/RJT /2010 FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 18-01-2010. AFTER CONSIDERI NG THE CASE OF THE REVENUE THIS TRIBUNAL BY A COMMON ORDER DATED 27-05-2011 RECALLE D THE ORDER OF THIS TRIBUNAL DATED 18-01-2010 IN ALL THE THREE APPEALS AND ACCOR DINGLY ALL THE THREE APPEALS WERE RESTORED ON FILE. THEREFORE ALL THESE THREE APPEALS WERE FIXED FOR HEARING FOR FINAL DISPOSAL. ITA NO.1113 115 & 116/RJT/2009 2 2. DURING THE COURSE OF HEARING BOTH THE REPRESENT ATIVE FOR THE REVENUE AS WELL AS THE REPRESENTATIVE FOR THE ASSESSEE VERY FA IRLY SUBMITTED THAT THIS TRIBUNAL IN ITA NO.1114/RJT/2009 FOR THE ASSESSMENT YEAR 20 02-03 HAS UPHELD THE VERY SAME ORDER OF THE CIT(A) VIDE ORDER DATED 11-03-201 0. SINCE THE COMMON ORDER OF THE CIT(A) FOR ONE OF THE ASSESSMENT YEARS I.E. A.Y. 2002-03 HAS BEEN UPHELD BOTH THE REPRESENTATIVES FOR THE REVENUE AS WELL AS THE ASSESSEE SUBMITTED THAT THEY HAVE NO OBJECTION TO FOLLOW THE ORDER OF THE TRIBUNAL IN ITA NO.1114/RJT/2009 DATED 11-03-2010. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD.DR AND THE LD.REPRESENTATIVE FOR THE ASSESSEE. WE HAVE ALSO G ONE THROUGH THE ORDER OF LOWER AUTHORITIES. THE CIT(A) HAS PASSED A COMMON ORDER FOR THE ASSESSMENT YEARS 2001-02 2002-03 2003-04 AND 2004-05 DELETIN G THE PENALTY IMPOSED BY THE ASSESSING OFFICER U/S 271(1)(C) OF THE ACT. TH E REVENUE HAS FILED FOUR APPEALS AGAINST THE COMMON ORDER PASSED BY THE CIT(A). ONE OF THE APPEALS FOR ASSESSMENT YEAR 2002-03 WAS NUMBERED AS 1114/RJT/20 09. THIS APPEAL IN ITA NO.1114/RJT/2009 WAS DISPOSED OF BY AN ORDER DATED 11-03-2010 BY UPHOLDING THE ORDER OF THE CIT(A). WE ARE CONSCIOUS THAT PRI NCIPLES OF RES JUDICATA ARE NOT APPLICABLE TO THE INCOME-TAX PROCEEDINGS. HOWEVER PUBLIC POLICY REQUIRES CONSISTENCY IN JUDICIAL DECISIONS. FOR ONE OF THE ASSESSMENT YEARS I.E. 2002-03 FOR WHICH THE CIT(A) PASSED A COMMON ORDER ALONG WI TH THE IMPUGNED ORDERS IN THESE THREE APPEALS WAS UPHELD BY THIS TRIBUNAL. T HEREFORE FOR THE PURPOSE OF MAINTAINING CONSISTENCY AND FOR THE REASONS STATED IN THE ORDER DATED 11-03- ITA NO.1113 115 & 116/RJT/2009 3 2010 PASSED BY THIS TRIBUNAL WE UPHOLD THE ORDER O F THE CIT(A) FOR THE ASSESSMENT YEARS UNDER CONSIDERATION ALSO. IN FACT BOTH THE REPRESENTATIVES FOR THE REVENUE AS WELL AS THE ASSESSEE HAVE NO OBJECTI ON FOR FOLLOWING THE ORDER OF THE TRIBUNAL FOR ASSESSMENT YEAR 2002-03 IN ITA NO. 1114/RJT/2009. IN VIEW OF THE ABOVE ALL THE THREE APPEALS OF THE REVENUE STA ND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29-07-2011. SD/- SD/- (A.L. GEHLOT) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT DT : 29 TH JULY 2011 PK/- COPY TO: 1. ASSESSEE 2. REVENUE 3. THE CIT(A) JAMNAGAR 4. THE CIT JAMNAGAR 5. THE DR I.T.A.T. RAJKOT (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT