Commissioner of Income-tax, Jaipur-II, Jaipur v. Rama Handicrafts - 2017-LL-0802-22

Citation	2017-LL-0802-22
Appellant Name	Commissioner of Income-tax, Jaipur-II, Jaipur
Respondent Name	Rama Handicrafts
Court	HIGH COURT OF RAJASTHAN
Relevant Act	Income-tax
Date of Order	02/08/2017
Judgment	View Judgment
Keyword Tags	memo of appeal • rectification of mistake
Bot Summary:	The mistake which has been committed by the department is of serious nature. The judgment passed by the Tribunal was not challenged by way of separate appeals. Though in the top of memo of appeal, it has been shown to be against order passed in ITA No. 1256/JP/2008 but the said order was not challenged by the revenue which is stated to be mistake while taking print out from the computer. We have to look at the cause title and in the cause title of the appeal, it is against order passed in ITA No. 1119/JP/2008 and is not a default then such mistake cannot be allowed to be corrected after eight years. In that view of the matter, the prayer of department ITA-455/2009 deserves to be rejected. The same is rejected and application stands dismissed. The appeal is covered by the CBDT circular dated 10/12/2015 and stands disposed of.

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 455 / 2009 Commissioner of Income Tax, Jaipur-II, Jaipur ----Appellant Versus M/S Rama Handicrafts, Nahargarh Road, Jaipur ----Respondent For Appellant(s) : Mr. R.B. Mathur For Respondent(s) : Mr. N.L. Agarwal HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Order 02/08/2017 application (24850/17) filed by department after more than eight years cannot be allowed. mistake which has been committed by department is of serious nature. judgment passed by Tribunal was not challenged by way of separate appeals. Though in top of memo of appeal, it has been shown to be against order passed in ITA No. 1256/JP/2008 but said order was not challenged by revenue which is stated to be mistake while taking print out from computer. We have to look at cause title and in cause title of appeal, it is against order passed in ITA No. 1119/JP/2008 and is not default then such mistake cannot be allowed to be corrected after eight years. In that view of matter, prayer of department (2 of 2) [ITA-455/2009] deserves to be rejected. same is rejected and application (24850/17) stands dismissed. other application (23183/17) of assessee is allowed. appeal is covered by CBDT circular dated 10/12/2015 and stands disposed of. (INDERJEET SINGH)J. (K.S.JHAVERI)J. A.Sharma/128 Commissioner of Income-tax, Jaipur-II, Jaipur v. Rama Handicraft

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