SHRI RAJENDRA KUMAR SHARMA vs. THE JOINT COMMISSIONER OF INCOME TAX

CW/6568/2017HC RajasthanRJHC02062135201714 March 2018Bench: K. S. JHAVERI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that there was no reason to interfere with the ITAT's order dated March 8, 2017. The Tribunal had recalled its earlier order dated April 27, 2016, to the extent of admitting additional grounds, which included both grounds raised by the assessee. The Tribunal's noting indicated that the additional grounds were raised but not adjudicated, and in the interest of justice, the order was recalled to rectify an apparent mistake of omission. The High Court found this reasoning to be sound and dismissed the writ petition. No specific relief was granted to the petitioner, and no issues were left undecided.

What were the facts?

The petitioner, Shri Rajendra Kumar Sharma, challenged an order passed by the Income Tax Appellate Tribunal (ITAT), Jaipur Bench, dated March 8, 2017. This order recalled the ITAT's earlier order of April 27, 2016, to hear the petitioner on additional grounds. The petitioner contended that the recall order pertained only to the first additional ground and not to the genuineness of an agreement. The respondent is the Joint Commissioner of Income Tax, Range 4, Jaipur. The High Court of Judicature for Rajasthan, Bench at Jaipur, heard the matter.

What were the issues?

1. Whether the ITAT's order dated March 8, 2017, recalling its earlier order dated April 27, 2016, to hear the petitioner on additional grounds, warrants interference by the High Court. Assessee's Contention: The petitioner argued that the ITAT's order recalling the earlier order was limited to the admission of the first additional ground and did not encompass the aspect relating to the genuineness of an agreement. Revenue's Contention: The judgment does not record any specific contentions made by the respondent revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 6568/2017 Shri Rajendra Kumar Sharma, E-36-B, Vijay Nagar, Murlipura, Sikar Road, Jaipur. ----Petitioner Versus The Joint Commissioner Of Income Tax, Range 4,statute Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 14/03/2018 The petitioner challenges the order passed by the ITAT, Jaipur dated 08.03.2017 whereby while entertaining the miscellaneous application of the petitioner, the ITAT has recalled its earlier order dated 27.04.2016 to hear on additional grounds. Learned counsel states that the order dated 27.04.2016 has been recalled only to the extent of admission on additional grounds and that would not relate to the aspect which the petitioner has taken relating to genuineness of agreement. It is his submission that the additional grounds rendered in the recalling order would only relate to the first additional ground. Having heard learned counsel, this Court does not find any reason to warrant interference with the order dated 08.03.2017. Learned ITAT has recalled its earlier order dated 27.04.2016 to the extent of additional grounds which include both the grounds.

(2 of 2) [CW-6568/2017] In view of the following noting of the Tribunal “There is no mention of such additional grounds. It is contended by the Ld. Counsel for the assessee that these grounds were raised before the Bench. However, the same were not adjudicated. After considering the totality of facts and in the interest of justice, we recall our order dated 27.04.2016 to the extent of admission of additional grounds. Therefore, the appeal is to be fixed for hearing for admission of additional grounds. It appears that inadvertently, there is no mentioning of additional grounds. Therefore, this is an apparent mistake from the record requires rectification. The application is disposed of as indicated above.” In view of above, no interference is required. The writ petition is dismissed. (SANJEEV PRAKASH SHARMA),J M.Meena/61

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