The ITO, Ward-2,, Bhuj v. M/s. Trishala Veneers Pvt. Ltd.,, Bhachau - Kutch

MA 632/RJT/2009 | 1998-1999
Pronouncement Date: 25-02-2011 | Result: Dismissed

Appeal Details

RSA Number 63224924 RSA 2009
Assessee PAN AAACT8109N
Bench Rajkot
Appeal Number MA 632/RJT/2009
Duration Of Justice 1 year(s) 2 month(s) 16 day(s)
Appellant The ITO, Ward-2,, Bhuj
Respondent M/s. Trishala Veneers Pvt. Ltd.,, Bhachau - Kutch
Appeal Type Miscellaneous Application
Pronouncement Date 25-02-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 25-02-2011
Date Of Final Hearing 18-02-2011
Next Hearing Date 18-02-2011
Assessment Year 1998-1999
Appeal Filed On 09-12-2009
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) M.A NO.632/RJT/2009 (ARISING OUT OF I.T.A. NO.112/RJT/2009) (ASSESSMENT YEAR 1998-99) ITO WD.2 VS M/S TRISHALA VENEERS P LTD BHUG VILL : CHOPADVA GANDHIDHAM-KUTCH PAN : AAACT8109N (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUMIT SHINGLA RESPONDENT BY : SHRI AVINASH KUMAR O R D E R PER AL GEHLOT AM THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE STATED TO BE ARISING OUT OF ORDER DATED 04-06-2009 PASSED IN ITA NO.112/RJT/2009 FOR THE ASSESSMENT YEAR 1998-99. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E FILED APPEAL AGAINST THE ORDER OF THE ASSESSING OFFICER BEFORE THE CIT(A ) AND RAISED SOME GROUNDS OF APPEAL. THE ASSESSEE HAD ALSO RAISED AD DITIONAL GROUND IN RESPECT OF ADDITION OF RS.1 39 69 873 MADE BY THE A SSESSING OFFICER U/S 154 AS WHILE PASSING ASSESSMENT ORDER THE ASSESSING OFFICER OMITTED TO INCLUDE THIS AMOUNT IN COMPUTATION OF TOTAL INCOME THOUGH DISCUSSION WAS MADE IN THE ASSESSMENT ORDER. THE CIT(A) WAS OF TH E VIEW THAT THE ASSESSEE CANNOT RAISE THE ADDITIONAL GROUND IN THE APPEAL WHICH WAS FILED AGAINST THE ORIGINAL ORDER OF THE ASSESSING OFFICER . THE ASSESSEE OUGHT TO HAVE FILED A SEPARATE APPEAL AGAINST THE ORDER U/S 154 PASSED BY THE MA NO.632/RJT/2009 2 ASSESSING OFFICER. THE ASSESSEE FILED APPEAL BEFOR E THE ITAT RAISING THE GROUNDS INCLUDING THIS ADDITION WHICH WAS CHALLENGE D AS ADDITIONAL GROUND BEFORE THE CIT(A). THE ITAT AFTER CONSIDERING SUB MISSIONS FROM BOTH THE SIDES SENT BACK ALL THE ISSUES BEFORE THE ASSESSING OFFICER FOR FRESH DECISION. 3. THE REVENUE POINTED IN THE MISCELLANEOUS APPLICA TION THAT THE ITAT HAS COMMITTED A MISTAKE IN RESTORING ALL THE ISSUES INCLUDING THE ISSUE RELATING TO ADDITIONAL GROUND WHICH WAS NOT ADMITTE D BY THE CIT(A) AS THE ASSESSEE DID NOT FILE SEPARATE APPEAL AGAINST THE O RDER PASSED BY THE ASSESSING OFFICER U/S 154 OF THE ACT. 4. WE HAVE HEARD LD.REPRESENTATIVES OF THE PARTIES RECORD PERUSED. WE FIND THAT THERE IS AN APPARENT MISTAKE IN THE OR DER OF THE ASSESSING OFFICER WHEREIN THE ASSESSING OFFICER DID NOT INCLU DE THE AMOUNT OF CURRENT LIABILITIES OF RS.1 39 69 873 THOUGH IN THE ORDER I T WAS DISCUSSED. THE ASSESSING OFFICER RECTIFIED THIS MISTAKE U/S 154. THE RECTIFICATION ORDER PASSED BY THE ASSESSING OFFICER U/S 154 HAS BEEN ME RGED WITH THE ASSESSMENT ORDER. THE ASSESSEE HAS CHALLENGED THE ASSESSMENT ORDER ON CERTAIN GROUNDS AND THE ITAT HAS SENT BACK THE G ROUNDS RELATING TO ALL ADDITIONS INCLUDING THE AMOUNT OF ADDITION MADE IN THE RECTIFICATION ORDER. UNDER THE CIRCUMSTANCES WE DO NOT FIND ANY MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE ITAT WHICH CAN BE RECTIFIED U/S 154(2) OF THE ACT. HOWEVER ON PERUSAL OF ORDER OF ITAT WE NOTICE THAT IN THE TITLE OF THE ORDER ASSESSMENT YEAR TYPED ALONGWITH THE ITA NUMBER IS ASSESSMENT YEAR 2006-07 WHEREAS IT SHOULD BE ASSESSMENT YEAR 1998 -99. THIS APPARENT MISTAKE HAS BEEN RECTIFIED VIDE MA 617/RJT/2009 ORD ER DATED 09-10-2009 WHILE ALLOWING THE ASSESSEES MISCELLANEOUS APPLICA TION TO DECIDE GROUND NO.2. AT PARAGRAPH 2 IT IS STATED THAT THE GROUND S OF APPEAL TAKEN BY REVENUE WHEREAS IT SHOULD BE READ AS GROUNDS OF A PPEAL TAKEN BY MA NO.632/RJT/2009 3 ASSESSEE. THIS APPARENT MISTAKE IN THE ORDER AT PARAGRAPH 2 IS RECTIFIED AND THE SAME MAY BE READ AS GROUNDS OF APPEAL TAKEN BY THE ASSESSEE INSTEAD O F GROUNDS OF APPEAL TAKEN BY REVENUE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 25-02-2011. SD/- SD/- (N.R.S. GANESAN) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DT : 25 TH FEBRUARY 2011 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT(A)-II RAJKOT 4. THE CIT-I RAJKOT 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR ITAT RAJKOT