ACIT, Ludhiana v. M/s Sunder Mal Sat Pal, Mukatsar

MA 8/CHANDI/2019 | 2007-2008
Pronouncement Date: 19-03-2021 | Result: Dismissed

Appeal Details

RSA Number 821524 RSA 2019
Assessee PAN AAJFS3902J
Bench Chandigarh
Appeal Number MA 8/CHANDI/2019
Duration Of Justice 2 year(s) 3 month(s) 7 day(s)
Appellant ACIT, Ludhiana
Respondent M/s Sunder Mal Sat Pal, Mukatsar
Appeal Type Miscellaneous Application
Pronouncement Date 19-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 19-03-2021
Last Hearing Date 22-11-2019
First Hearing Date 24-12-2020
Assessment Year 2007-2008
Appeal Filed On 12-12-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B CHANDIGARH BEFORE SMT.ANNAPURNA GUPTA ACCOUNTANT MEMBER AND SHRI R.L. NEGI JUDICIAL MEMBER MA NOS.6 TO 9/CHD/2019 IN ./ ITA NOS.154 TO 157/CHD/2013 / ASSESSMENT YEARS : 2005-06 TO 2008-09 THE A.C.I.T. CENTRAL CIRCLE-III LUDHIANA. M/S SUNDER MAL SAT PAL SHOP NO.2 NEW GRAIN MARKET MUKTSAR. ./ PAN:AAJFS3902J /APPELLANT /RESPONDENT /ASSESSEE BY: SHRI ASHWANI KUMAR CA. ! / REVENUE BY: SHRI ASHOK KHANNA ADDL.CIT ' # $ /DATE OF HEARING : 05.03.2021 %&'( $ /DATE OF PRONOUNCEMENT: 19.03.2021 (HEARING THROUGH WEBEX) /ORDER PER ANNAPURNA GUPTA ACCOUNTANT MEMBER : VIDE THE PRESENT MISCELLANEOUS APPLICATIONS THE REVENUE HAS SOUGHT RECALLING THE CONSOLIDATED ORDER OF THE TRIBUNAL DATED 15.06.2018 IN ITA NOS.154 TO MA NOS.6 TO 9/CHD/2019 A.YS 2005-06 TO 2008-09 2 157/CHD/2013 IN THE CASE OF THE ASSESSEE FOR FOUR ASSESSMENT YEARS I.E. ASSESSMENT YEARS 2005-06 TO 2 008- 09. 2. THE RECALL IS BEING SOUGHT FOR IDENTICAL REASONS IN ALL THE FOUR MISCELLANEOUS APPLICATIONS BEING THAT THE ITAT HAD ACTED BEYOND ITS JURISDICTION WHILE ADJUDICATIN G THE VALIDITY OF THE REFERENCE MADE BY THE AO FOR SPECIA L AUDIT AS PER THE PROVISIONS OF SECTION 142(2A) OF THE INC OME TAX ACT 1961 (IN SHORT THE ACT) IN THE IMPUGNED APPEA LS. THE REVENUE FOR THE SAID PROPOSITION HAS RELIED UPON THE DECISION OF THE HON'BLE APEX COURT IN THE CASE OF R AJESH KUMAR VS. DCIT (2006) 157 TAXMAN 168 (SC) AND SAHAR A INDIA (FIRM) VS. CIT (2008) 169 TAXMAN 328 (SC). 3. DURING THE COURSE OF HEARING BEFORE US IT WAS PO INTED OUT AT BAR TO THE LD. DR THAT THE HON'BLE DELHI HI GH COURT IN THE CASE OF CONSULTING ENGINEERING SERVIC ES PRIVATE LIMITED VS. ITAT & ANOTHER IN WP(C)7734/201 7 DATED 01.09.2017 ON BEING SEIZED WITH THE IDENTICA L ISSUE WHETHER THE CHALLENGE TO THE ORDER U/S 142(2A) COU LD BE RAISED BEFORE THE ITAT IN VIEW OF THE DECISION OF T HE HON'BLE APEX COURT IN SAHARA INDIA (FIRM) VS. CIT (SUPRA) HAD HELD THAT THE OBSERVATION MADE IN THAT MA NOS.6 TO 9/CHD/2019 A.YS 2005-06 TO 2008-09 3 DECISION WAS IN THE PECULIAR FACTS OF THAT CASE AND WAS NOT MEANT TO BE A GENERAL OBSERVATION APPLICABLE AC ROSS THE BOARD FOR ALL CASES. THAT AT PARA 9 OF THE ORDE R THE HON'BLE HIGH COURT HAD CATEGORICALLY HELD THAT THE ITAT OUGHT TO HAVE ENTERTAINED THE ADDITIONAL GROUNDS PERTAINING TO THE VALIDITY OF REFERENCE MADE U/S 14 2(2A) OF THE ACT. 4. THE LD. DR AFTER GOING THROUGH THE AFORESAID OR DER FAIRLY AGREED THAT THE ISSUE HAD BEEN CONSIDERED AS ABOVE BY THE HON'BLE HIGH COURT IN THE AFORESAID DECISION . 5. IN VIEW OF THE ABOVE WE DO NOT FIND ANY MERIT I N THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE SIN CE THE ADJUDICATION OF THE REFERENCE TO SPECIAL AUDIT BY T HE ITAT HAS BEEN HELD TO BE WELL WITHIN ITS JURISDICTION BY THE HON'BLE HIGH COURT OF DELHI IN THE CASE OF CONSULTI NG ENGINEERING SERVICES PRIVATE LIMITED VS. ITAT & ANO THER (SUPRA) THAT TOO AFTER CONSIDERING THE DECISION OF THE HON'BLE APEX COURT IN SAHARA INDIA(SUPRA). THEREFOR E WITH REGARD TO THE SAME THERE IS NO MISTAKE IN THE ORDER OF THE ITAT. MA NOS.6 TO 9/CHD/2019 A.YS 2005-06 TO 2008-09 4 6. IN THE RESULT ALL THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE THEREFORE DISMISSED. ORDER PRONOUNCED ON 19.03.2021. SD/- SD/- (R.L. NEGI) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER /DATED: 19 TH MARCH 2021 * * &) *+ + / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 $0 123/4 / DR ITAT CHANDIGARH 6. /35# / GUARD FILE &) ' / BY ORDER / ASSISTANT REGISTRAR