Income Tax Appellate Tribunal - Jaipur
Zuberi Engineering Company, Jaipur vs Dcit, Circle-2, Jaipur on 16 April, 2019
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
MA No. 04/JP/2019
(Arising out of ITA No. 977/JP/2018
fu/kZkj.k o"kZ@Assessment Year : 2012-13
Zuberi Engineering Company, cuke The DCIT,
C/o Kapil Goel Adv., Vs. Circle- 2,
F-26/124 Sector 7 Rohini, Jaipur.
Delhi-110085.
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vihykFkhZ@Appellant izR;FkhZ@Respondent
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s Assessee by : Shri P.C. Parwal (C.A.)
jktLo dh vksj ls@ Revenue by : Shri Rajedra Jha (DCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 12/04/2019
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 16/04/2019
vkns'k@ ORDER
PER: VIJAY PAL RAO, J.M. By way of this miscellaneous application the assessee is seeking rectification of mistake in the order dated 21.12.2018 on account of none adjudication of ground no. 8 for the assessment year 2012-13.
2. The ld. AR has also pointed out that an identical issue has been decided by the impugned composite orders for the assessment year MA No. 04/JP/2019 Zuberi Engineering Company vs. DCIT 2013-14 in ground no. 9, therefore, necessary clarification may be issued.
3. The ld. DR has not disputed this fact that the issue raised by the assessee in ground no. 8 for the assessment yea 2012-13 is identical to the issue raised in ground no. 9 for the assessment year 2013-14.
4. Having have considered the rival submissions as well as on careful perusal of the impugned order, we find that there is a mistake apparent on record to the extent of none adjudication of ground no. 8 for the assessment year 2012-13 in ITA No. 977/JP/2018. We further, note that the assessee has filed the additional evidence in support of the claim as raised in ground no. 8 of the assessment year 2012-13 as well as in ground no. 9 for the assessment year 2013-14. The Tribunal has decided the issue for the assessment year 2013-14 in ground no. 9 in para 32 of the impugned order. Thus, the issue of claim of deduction on account of loss and damages was set aside to the record of the Assessing Officer for verification and then adjudication after considering the relevant information including the confirmation from the parties. The said finding of the Tribunal in para 32 is applicable for ground no. 8 for the assessment year 2012-13 protanto and mutatis mutandis. Hence, ground no. 8 for the assessment year 2012-13 stands 2 MA No. 04/JP/2019 Zuberi Engineering Company vs. DCIT adjudicated in terms of our finding in para 32 of the impugned order and the same is accordingly modified.
In the result, the miscellaneous application is allowed. Order pronounced in the open court on 16/04/2019.
Sd/- Sd/-
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(Vikram Singh Yadav) (Vijay Pal Rao)
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fnukad@Dated:- 16/04/2019.
*Santosh.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- Zuberi Engineering Company, Delhi.
2. izR;FkhZ@ The Respondent- DCIT, Circle-2, Jaipur.
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File {M.A. No. 04/JP/2019} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar 3