Khiladi Lal Bairwa, Sawai Madhopur vs Assessee
- CitationITA No. 126/JP/2011)
Ratio decidendi
The rule this decision rests on
A miscellaneous application under section 254(2) of the Income Tax Act, 1961 seeking rectification of an earlier Tribunal order on the ground of a mistake apparent from the record is not maintainable where the assessee's premise, that the facts are identical to those of an earlier assessment year, is factually incorrect, because the present assessment is a regular assessment under section 143(3) read with section 148 whereas the earlier year's assessment was framed under sections 144 and 148, so that no mistake apparent from the record arises from the Tribunal's failure to consider the written submission.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
1 MA26/JP/2014 Khiladi Lal Bairwa vs. ACIT,Circle- Sawai Madhopur IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR
(BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA)
M.A. No. 26/JP/2014 (Arising out of ITA No. 126/JP/2011) Assessment year : 2004-05
Shri Khiladi Lal Bairwa vs. The ACIT Prop. M/s. Khiladi Lal & Bros Circle- Sawai Madhopur Sawai Madhopur Sawai Madhopur (Appellant) (Respondent)
Assessee by : Shri Vivek Bhargava, CA Department by: Shri Kailash Mangal, JCIT
Date of Hearing: 09-01-2015 Date of Pronouncement: 13-02-2015
ORDER PER R.P. TOLANI, JM
The assessee has filed a Miscellaneous Applications u/s 254 (2) of
the I.T. Act, 1961 against order of the Tribunal dated 08-08-2014 praying
therein that the written submission filed by the assessee was not considered
by ITAT at the time of passing of its order. Therefore, the same amounts to
mistake apparent from record and the order of the Tribunal may be recalled.
2.1 On the other hand, the ld. DR pointed out that in the written
submission the assessee has claimed that the facts of the present case are
similar to assessment year 2003-04 which is not a correct statement. In
assessment year 2003-04, the assessment was framed u/s 144/ 148 of the Act
whereas in this year, the assessment is a regular assessment u/s 143(3) read 2 MA26/JP/2014 Khiladi Lal Bairwa vs. ACIT,Circle- Sawai Madhopur with Section 148 of the Act. The facts of the present case are different than
the facts of assessment year 2003-04 and there is no merit in the submission
of the assessee. Therefore, this Bench of ITAT has rightly set aside the
matter back to the file of the AO to decide the issues raised by the Revenue
afresh by providing reasonable opportunity of being heard to the assessee.
2.2 We have heard the rival contentions and perused the materials
available on record. In our considered view, the claim of the assessee that
the facts of the present case are similar to assessment year 2003-04 is not
correct. The case of the present appeal for assessment year 2004-05 pertains
to regular assessment. Therefore, the prayer of the assessee as to review of
ITAT order is not permissible u/s 254 (2) of the Act in the present facts and
circumstances of the case
3. In the result, the Misc. Application of the assessee is dismissed.
Order pronounced in the Open Court on 13-02-2015.
Sd/- Sd/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Jaipur Dated: 13th FEB, 2015 *Mishra Copy forwarded to:-
1. Shri Khiladi Lal Bairwa, Sawai Madhopur
2. The DCIT, Circle, Sawai Madhopur
3. The ld. CIT By Order
4. The ld. CIT(A), Jaipur
5..The ld. DR
6.The Guard File (MA No. 26/JP/2014) AR ITAT, Jaipur
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