Income Tax Appellate Tribunal - Ranchi
Sri Sunil Kumar Kejriwal, Ranchi vs Dcit,Circle-3, Ranchi on 4 January, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI
(VIRTUAL HEARING AT KOLKATA)
BEFORE DR. MANISH BORAD, HON'BLE ACCOUNTANT MEMBER
AND SHRI SONJOY SARMA, HON'BLE JUDICIAL MEMBER
MA No.12/Ran/2019
(Arising out of ITA No. 335/Ran/2018)
Assessment Year: 2014-15
Sri Sunil Kumar Kejriwal DCIT, Circle-3, Ranchi
Jagdish Enterprises, Upper
Vs.
Bazar, West Market Road,
Ranchi.
[PAN: ABTPK 1945 J]
(Appellant) (Respondent)
Present for:
Assessee by : Shri Devesh Poddar, Advocate
Revenue by : Shri Rupesh Agarwal, DR, ACIT
Date of Hearing : 15.11.2022
Date of Pronouncement : 04.01.2023
ORDER
PER SONJOY SARMA, JM:
By this miscellaneous application, the assessee is seeking rectification of mistake allegedly to have crept in the order of the Tribunal dated July 26, 2019 passed in ITA No. 335/Ran/2018.
2. The mistakes sought to be rectified as the assessee had raised six grounds of appeal filed for adjudication by this Tribunal along with form 36 filed on 12.11.2018 and the Hon'ble Tribunal vide its order dated 26.07.2019 adjudicated upon the first 4 grounds of the appeal raised by the assessee. But ground no. 5 relating to interest charge u/s 234 was mistakenly considered as general in nature and has not dealt upon separately. Therefore, the very ground arises as fresh ground of appeal which needs proper and legal adjudication by this Tribunal. Therefore, we pray before this Tribunal 2 MA No.12/Ran/2019 Sri Sunil Kumar Kejriwal A.Y. 2014-15 to recall the order dated 26.07.2019 since the Tribunal has not been adjudicated upon the issue.
3. We after hearing the submission of the parties and perusal of the order dated 26.07.2019 passed by the Tribunal, we find that the Tribunal omitted to dealt on the issue. We are not inclined to disturb the other findings of the Tribunal and in our considered view that the order of the appeal should be recalled for limited purpose regarding issue of levy of interest which has been decided by the Hon'ble Jurisdictional High Court in the case of Ajay Prakash Verma 2013 (1) JCR 580 (Jhr) and held that interest can be charged only on the returned income and not on assessed income. We direct the registry to issue notices of hearing in terms indicated above and accordingly allow the miscellaneous application filed by the assessee.
4. In the result, miscellaneous application filed by the assessee is allowed.
Order pronounced in the open court on 04.01.2023.
Sd/- Sd/-
(MANISH BOARD) (SONJOY SARMA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Kolkata, Dated: 04.01.2023.
Biswajit, Sr. P.S.
Copy to:
1. The Appellant: Sri Sunil Kumar Kejriwal.
2. The Respondent: DCIT, Circle-3, Ranchi.
3. The CIT,
4. The CIT (A)
5. The DR Concerned Bench //True Copy// [ By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata