Shri Anil Agrawal,, Bhopal v. The A.C.I.T., Bhopal

MA 14/IND/2010 | misc
Pronouncement Date: 28-05-2010 | Result: Dismissed

Appeal Details

RSA Number 1422724 RSA 2010
Bench Indore
Appeal Number MA 14/IND/2010
Duration Of Justice 1 month(s) 5 day(s)
Appellant Shri Anil Agrawal,, Bhopal
Respondent The A.C.I.T., Bhopal
Appeal Type Miscellaneous Application
Pronouncement Date 28-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 28-05-2010
Assessment Year misc
Appeal Filed On 23-04-2010
Judgment Text
PAGE 1 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL BHOPAL. IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH JUDICIAL MEMBER AND SHRI V.K. GUPTA ACCOUNTANT MEMBER PAN NO. : - M.A.NO.14/IND/2010 (ARISING OUT OF I.T(SS).A.NO.76/IND/2005) BLOCK PERIOD : 1.4.1996 TO 22.10.2002 SHRI ANIL KUMAR AGRAWAL BHOPAL. A.C.I.T. VS 1(1) BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI ANIL KHABYA C. A. RESPONDENT BY : SMT. APARNA KARAN CIT DR DATE OF HEARING : 28.05.2010 O R D E R PER V.K. GUPTA A.M. THROUGH THIS MISC. APPLICATION THE ASSESSEE IS SEE KING RECALL OF ORDER OF THE TRIBUNAL IN I.T(SS).A.NO. 76/IND/2005 AS GROUND NO.2 THEREOF HAD NOT BEEN DECIDED BY THE TRIBUNAL ON MER ITS. THE LEARNED COUNSEL SUBMITTED THAT THERE WAS A REVENUES APPEA L ALSO FOR THIS YEAR IN I.T.A.NO. 56/IND/2005 AND BOTH THE APPEALS WERE DIS MISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 28.2.2008. THE REVENU ES APPEAL ON THIS ISSUE WAS DISMISSED BY THE TRIBUNAL AFTER NOTING TH E FACTS OF JEWELLERY FOUND SURRENDERED BY THE ASSESSEE AS WELL AS RELEV ANT CIRCULAR OF THE PAGE 2 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL BHOPAL. C.B.D.T. AND DREW OUR ATTENTION TO PARA 30 TO 32 AT PAGE 15 TO 17 OF THE SAID ORDER AND ALSO DREW OUR ATTENTION TO PARA 55 & 56 AT PAGE 26 OF THE ORDER WHEREIN THE TRIBUNAL HAD DISMISSED THE ASSES SEES APPEAL IN REGARD TO FOR PART DISALLOWANCE SUSTAINED BY THE LD. CIT( A) MERELY STATING THAT SINCE THE ISSUE HAD ALREADY BEEN DECIDED WHILE DEAL ING WITH GROUND NO.2 OF THE REVENUES APPEAL. THE LEARNED COUNSEL FOCUSE D ON THESE OBSERVATIONS OF THE TRIBUNAL AND CONTENDED THAT THE ISSUE HAD NOT BEEN CONSIDERED IN ITS ENTIRETY HAVING REGARD TO THE DIS CLOSURE MADE BY THE ASSESSEE OUT OF JEWELLERY FOUND SEIZED AND SURREND ERED REITERATED THE SUBMISSIONS MADE IN THE MISC. APPLICATION. HOWEVER ON PERUSAL OF THE ORDER OF THE TRIBUNAL WE FIND THAT THE TRIBUNAL WH ILE DISPOSING OF REVENUES APPEAL HAS DEALT WITH THE ISSUE IN DETAIL AND HAS FOLLOWED THE RATIO THEREOF WHILE DISMISSING THE APPEAL OF THE AS SESSEE BUT THAT DOES NOT MEAN THAT THE ISSUE HAS NOT BEEN CONSIDERED BY THE TRIBUNAL AND THE ISSUE HAS NOT BEEN DECIDED ON MERITS AS HAS BETWEEN CONTE NDED BY THE LEARNED COUNSEL FOR THE ASSESSEE. IN OUR OPINION IN SUM AN D SUBSTANCE THE ASSESSEE IS SEEKING THE REVIEW OF THE ORDER OF THE TRIBUNAL WHICH IS NOT PERMISSIBLE. HENCE WE FIND NO MERIT IN THIS MISC. APPLICATION OF THE ASSESSEE. THE SAME IS THEREFORE DISMISSED. 2. IN THE RESULT THE MISC. APPLICATION IS DISMISSE D. PAGE 3 OF 3 - M.A.NO.14/IND/10 SHRI ANOIL AGRAWAL BHOPAL. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 28 TH MAY 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH MAY 2010. CPU* 315