Income Tax Appellate Tribunal - Jaipur
Rajasthan State Road Development & ... vs Acit, Jaipur on 28 August, 2017
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IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES (SMC), JAIPUR
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BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER
M.A. No. 57/JP/2017
(Arising out of ITA No. 38/JP/2017
fu/kZkj.k o"kZ@Assessment Year : 2002-03
M/s Rajasthan State Road cuke A.C.I.T.,
Development & Construction Vs. Circle-6,
Corporation Ltd., Jaipur.
Setu Bhawan, Jhalana Doongri,
Jaipur.
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 9650 F
vihykFkhZ@Appellant izR;FkhZ@Respondent
fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA)
jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (DCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 25/08/2017
mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 28/08/2017
vkns'k@ ORDER
PER: BHAGCHAND, A.M. The assessee has filed the present Misc. application on 21/04/2017 against the order of the ITAT, Jaipur Bench, Jaipur dated 05/04/2017 passed in ITA No. 38/JP/2017 for the assessment year 2002-03.
2. The assessee filed this Misc. application and the contents of the same are as under:
2 MA 57/JP/2017_M/s Rajasthan State Road Development & Construction Corp. Ltd. Vs ACIT "1. The appellant begs to submit that the order, giving rise to the present Miscellaneous Application was passed on 05.04.2017.
2. In this appeal, the appellant has challenged the order of C1T(A) for not allowing interest u/s 244A for the period November 2002 to March 2003 by not directing the AO to refer the matter to CCIT / CIT as provided u/s 244A(2).
3. The Hon'ble ITAT accepted that AO while denying the interest u/s 244A of the Act has not followed the procedure as provided in Section 244A(2) of the Act and therefore, the matter is restored back to the AO but at the same time made certain following incorrect observations which is a mistake apparent on record:
(a) In Para 3, lines 4 to 7, it is stated that from the facts of the case, it is clear that the delay for the period from 01.11.2002 till 31.03.2002 was on account of not submitting the return in time and therefore, it is clearly attributable to the assessee. The words "and therefore, it is clearly attributable to the assessee" is not required since u/s 244A(2) the power to decide as to whether the delay is attributable to the assessee or not is to be decided by CCIT / CIT whose decision thereon shall be final. Therefore, Hon'ble ITAT ought not to decide this issue and therefore, the words mentioned in italics above needs to be expunged.
(b) In Para 3, lines 10 to 12, the matter is restored to the file of the AO to comply with the requirements of Section 244A(2) of the Act and to decide the issue de novo. The words "decide the issue de novo" is not required since u/s 244A(2), the issue is to be decided by CCIT / CIT and AO has no power to decide the same. Therefore, the words "decide the issue de novo" be substituted by the words "refer the matter to the CCIT/ CIT".
4. Since the above mistakes are apparent on record, we request to kindly suitably modify Para 3 of the order and oblige."
3 MA 57/JP/2017_M/s Rajasthan State Road Development & Construction Corp. Ltd. Vs ACIT
3. From perusal of the order dated 05/04/2017, I find that the words "and therefore, it is clearly attributable to the assessee" is not required as it is contrary to the facts of the issue, hence, to be deleted. Further in place of words "decide the issue de novo" the words "refer the matter to the CCIT/ CIT" is necessary to be added to be as per the Act/law. Except these, nothing is added in the order. There being apparent mistake on record the order is modified accordingly.
Sd/-
¼Hkkxpan½ (BHAGCHAND) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 28th August, 2017 *Ranjan vkns'k dh izfrfyfi vxzsf'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- M/s Rajasthan State Road Development & Construction Corporation Ltd., Jaipur.
2. izR;FkhZ@ The Respondent- The ACIT, Circle-6, Jaipur.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr¼vihy½@The CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (MA No. 57/JP/2017) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar